Ph.D. Retamal-Ferrada, Lorena

The Sustainable Development Goals (SDGs) linked to the 2030 Agenda have been widely accepted by public and private companies, with many choosing to incorporate them within the framework of their social responsibility initiatives. This research article aims to find out how the SDGs are reflected in corporate sustainability reports and in which business activities they stand out the most. To this end, using a sequential explanatory methodology, the authors analyzed 12 sustainability reports issued in 2021 by large companies in Colombia, Chile, and Ecuador to verify their alignment with the SDGs. The reports showed evidence of a diverse range of programs associated with at least three SDGs, thus highlighting the importance of fulfilling not only the needs based on each company’s field of expertise but also those of its audiences and the community in general. The most prevalent SDGs were “decent work and economic growth” (SDG 8) and “gender equality” (SDG 5), followed by “responsible consumption and production” (SDG 12). This paper contributes to a growing interest among academia in the research on sustainability communication evidenced in annual reports.

La vinculación y coherencia entre los procesos de responsabilidad social y las prácticas de comunicación son elementos primordiales en las organizaciones; sin embargo, frecuentemente se minimiza su importancia en perjuicio de la organización y la sociedad. El objetivo de este artículo es analizar esta relación, desde la teoría, y en forma empírica, a partir de un instrumento cuantitativo aplicado a 96 organizaciones grandes y de distintos sectores económicos de tres países latinoamericanos: Ecuador, Colombia y Chile. Para realizar este análisis los autores/as se basan en los cuatro escenarios de comunicación y sostenibilidad propuestos por Durán, Mosquera y Vega (2017), los cuales varían según la relación existente entre la RS y la comunicación que se produce en cada organización y pueden ser: convergencia total o dominante, y divergencia concentrada o esparcida. A partir del análisis de los resultados, se encuentran que hay empresas en todos ellos; sin embargo, es más frecuente que se presenten escenarios de divergencia en las empresas estudiadas. Esta circunstancia, de acuerdo con la teoría, permite interpretar que, dependiendo del escenario, tanto la comunicación como la RS pueden actuar como limitantes o promotores de un contexto más evolucionado. Finalmente se sugieren políticas transformadoras a partir del compromiso social de las organizaciones.

This study aimed to describe and analyze social responsibility communications management at large companies in Ecuador, Colombia, and Chile and contribute empirical observations to understand sustainability management in Latin America better. The study followed a quantitative approach and conducted a survey based on the Communications and Sustainability Convergence Model. The survey was administered to 96 executives in the three countries, who were asked to rate their practices in these two dimensions. Notwithstanding the limitations associated with survey respondents self-evaluating their practices, we found that most of the companies surveyed categorize their communications and sustainability management as more strategic than tactical and that their practices fit within a scenario known as the Common Good, which aims at creating a triple social, economic and environmental value. However, conceptual differences emerge when understanding sustainability and where it should be focused within the organization. Further research is recommended to help achieve a consensus on the concept of sustainability and how it can be implemented through communications initiatives that benefit both organizations and the communities in which they operate.