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Metodología para el reporte empresarial a los objetivos de desarrollo sostenible ambientales

dc.contributor.advisorDíaz Lozano, Yolanda
dc.contributor.advisorHernádez Cruz, Harold
dc.contributor.authorArdila Rizo, Inés Natalia
dc.contributor.orcidHernádez Cruz, Harold [0000-0002-9374-6703]
dc.creator.emailnata.ardila.rizo@gmail.com
dc.creator.id20171110001
dc.date.accessioned2026-02-23T22:13:16Z
dc.date.available2026-02-23T22:13:16Z
dc.date.created2025-11-19
dc.descriptionLa presente investigación desarrolla una metodología integral para el reporte ambiental empresarial alineado con los Objetivos de Desarrollo Sostenible (ODS) ambientales en Colombia, abordando las principales brechas en la medición y comunicación de impactos empresariales relevantes. Mediante un diseño metodológico mixto secuencial explicativo, se caracterizan las prácticas de reporte en organizaciones adheridas al Pacto Global Red Colombia, se identifican los indicadores, marcos metodológicos y retos existentes, y se propone una guía y una herramienta digital complementaria para facilitar la adopción y medición de estándares globales en el contexto nacional. El estudio valida la metodología propuesta con expertos, garantizando pertinencia y aplicabilidad en empresas de distintos tamaños.
dc.description.abstractThis research develops a comprehensive methodology for corporate environmental reporting aligned with the Sustainable Development Goals (SDGs) in Colombia, addressing key gaps in measurement and communication of business impacts. Using a sequential explanatory mixed-method design, the practices of organizations affiliated to the Global Compact are characterized, their indicators, methodological frameworks and challenges identified, and a practical guide and digital tool are proposed to facilitate the adoption and measurement of global standards in the national context. The methodology is validated by experts, ensuring relevance and applicability for companies of varying sizes.
dc.format.mimetypepdf
dc.identifier.urihttp://hdl.handle.net/11349/100465
dc.language.isospa
dc.publisherUniversidad Distrital Francisco José de Caldas
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dc.rights.accesoAbierto (Texto Completo)
dc.rights.accessrightsOpenAccess
dc.subjectReporte ambiental
dc.subjectODS
dc.subjectSostenibilidad empresarial
dc.subjectMetodologías de reporte
dc.subjectIndicadores ambientales
dc.subjectColombia
dc.subject.keywordEnvironmental reporting
dc.subject.keywordSDGs
dc.subject.keywordCorporate sustainability
dc.subject.keywordReporting methodologies
dc.subject.keywordEnvironmental indicators
dc.subject.keywordColombia
dc.subject.lembMaestría en Desarrollo Sustentable y Gestión Ambiental -- Tesis y disertaciones académicas
dc.subject.lembInformes de sostenibilidad — Empresas
dc.subject.lembResponsabilidad social empresarial — Gestión ambiental
dc.subject.lembIndicadores ambientales — Evaluación y medición
dc.titleMetodología para el reporte empresarial a los objetivos de desarrollo sostenible ambientales
dc.title.titleenglishMethodology for business reporting on environmental sustainable development goals
dc.typemasterThesis
dc.type.coarhttp://purl.org/coar/resource_type/c_bdcc
dc.type.degreeInvestigación-Innovación
dc.type.driverinfo:eu-repo/semantics/masterThesis

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