Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Initave (GRI) Standards. The tweets were compiled during a period of two months in 2017, immediately before and after the publication of each CSR report. The synthetic index was taken as the dependent variable and used as the basis for multivariate regression analysis to identify the relationship between the level of CSR disclosure on Twitter and the characteristics of the firm and its CEO. The results obtained show that firms operating in environmentally-sensitive industries present higher levels of CSR disclosure on Twitter than those in other sectors. By country of origin, the Colombian and Chilean companies offered higher levels of disclosure than those in Mexico and Peru. The regression analysis revealed a positive relationship between the firm operating in a sensitive industry and its level of CSR disclosure on Twitter, and an inverse relationship between the latter variable and the tenure of the CEO.

Purpose: This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts. Design/methodology/approach: A content analysis of Facebook posts and an index were developed to establish disclosure levels explained by regression modelling. In addition, an analysis of Facebook posts, reactions and comments was carried out. Findings: Content analysis shows that most of the posts correspond to the categories of society and environment. Regression modelling shows there is a strong association between corporate and board characteristics and disclosure levels. In spite of the dialogic character of Facebook, interactivity levels of messages are low, although high levels of legitimacy are observed in posts by consumer and financial companies. Research limitations/implications: This study examines companies included in the Latin American Integrated Market. The generalisation of the results is limited to this context. Practical implications: Understanding CSR communication may enable companies to relate more effectively with their stakeholders and possibly change their practices as a result of the feedback provided. Originality/value: This study offers an important contribution to the literature on CSR communication by performing an analysis of information disclosure on Facebook and its explanatory factors. Another contribution of this study is its examination of the legitimacy and interactivity of CSR information disclosure in Latin America, a relatively understudied region.

Diversos estudios muestran un creciente uso del Internet y las redes por parte de grandes empresas para divulgar información social y medioambiental, ampliando la rendición de cuentas y la transparencia. No obstante, aún no existe claridad sobre los pros y contras de dicho proceso. Este trabajo plantea la necesidad de una reinterpretación crítica de la transparencia y la rendición de cuentas sociales y medioambientales a través de las redes sociales. Para ello, retoma algunos argumentos de la perspectiva dialógica de la rendición de cuentas, así como planteamientos del filósofo coreano Byung-Chul Han. Se estudia el caso de la compañía minera Vale, caracterizando la forma en que las corporaciones utilizan las redes sociales argumentando mayor transparencia y rendición de cuentas sociales y medioambientales frente a graves catástrofes socioambientales. Sin embargo, el caso muestra que tal divulgación no visibiliza los conflictos intrínsecos de esta actividad, ni incorpora las visiones, expectativas y reclamos de los afectados.

The preparation and disclosure of (non-financial) sustainability information has been expanding throughout the world, and Latin America is no exception. The increase in the number of companies that disclose such reports has also raised questions about the credibility and reliability of the information reported. In this context, the assurance of non-financial information emerges. We have little evidence of the level and characteristics of sustainability reporting assurance in the region. This work seeks to descriptively characterize the evolution and context of non-financial information assurance in Latin America during the 2016-2019 period. For this, a descriptive work was carried out, which allows knowing the context, the evolution, and the characteristics of the assurance of the sustainability reports of 118 companies that are part of the main marketability indices of the stock exchanges of Argentina, Brazil, Chile, Colombia, Mexico, and Peru. Our results allow us to show the trends in the assurance of these reports in the region, as well as to identify the sectors, providers of the engagement, assurance levels, among other characteristics of said process.

El sector minería de carbón, eslabón importante de la economía colombiana que goza de amplios incentivos en el pago de impuestos, es uno de los principales motores de deterioro ambiental del país. Por lo anterior, este artículo contrapone planteamientos teóricos ortodoxos desde la visión de Pigou con la economía ecológica de Georgescu-Roegen y usa como estrategia de investigación el estudio de caso propuesto por Robert Yin para analizar el sector minería de carbón en el municipio de Cucunubá (Cundinamarca) y sus beneficios tributarios. Como resultado de la investigación, se identifica una reprimarización de la economía, lo que representa para la comunidad un riesgo tanto económico como ambiental, y para sus accionistas una tasa de tributación efectiva inferior a la tasa nominal, así que se exponen aspectos sociales, económicos, jurídicos y ambientales que visibilizan la necesidad de una reestructuración de los beneficios concedidos.

El artículo examina la gestión organizacional, particularmente en los procesos de toma de decisiones, y aporta reflexiones sobre la cogestión como una alternativa que enfrenta a la gestión tradicional empresarial caracterizada por la búsqueda de maximización de la riqueza a costa del trabajo. Para ello, tiene como objetivo analizar la cogestión en diversos países y exponer sus características, bondades y limitaciones, usando una metodología cualitativa que incluye análisis y revisión de literatura. El artículo concluye que la cogestión se presenta como una opción emergente y paradigmática que hace parte de algunos campos de los estudios organizacionales y que, de reglamentarse adecuadamente en Colombia, podría disminuir la situación actual de desigualdad en la participación y la toma de decisiones en la empresa.