El daño ecológico causado por la actividad empresarial y la ejecución de proyectos es de carácter universal con efectos irreversibles para algunos componentes de los ecosistemas. La revisión de literatura permitió evidenciar tres de las múltiples causas responsables del deterioro ecológico: la huella organizacional y sus efectos sobre el deterioro ecológico, el componente regulatorio versus la percepción de compensación ecológica, y el itinerario en la elaboración de información sobre sostenibilidad basada en estándares con alcance financiero. El análisis de estos componentes del problema orientó su metodología consistente en analizar información de los reportes de sostenibilidad de empresas del sector hidrocarburos en Colombia, identificando dos grupos de variables: los recursos impactados por este sector en la dimensión ambiental y otra variable económica que mide el desempeño y situación financiera. Se determinó su correlación generando un modelo de análisis y se concluyó no existe patrón o correlación entre las variables económicas y ambientales medidas por cada una de las entidades y reveladas en los reportes de información integrada.

Team management is a fundamental process to achieve the objectives outlined in the life cycle of projects, it is relevant that it is analyzed in contexts where their performance is of utmost importance to achieve institutional objectives. And it is the Higher Education Institutions (HEI), where projects of diverse typology are developed, and in the research processes, which were the scope of application of the present work, in which the evidence of bodies of knowledge in terms of project team management was contrasted with the application that this has in the management of research projects. A qualitative approach was used based on the application of interviews to research professors who execute research projects within the framework of the development of the work plan and management indicators. The research was structured in three parts, 1) it contains the theoretical foundation around models in project management, in order to draw a matrix to identify common elements that should structure the management of project teams; 2) the analysis of the information collected from the interviews conducted with research professors from two Higher Education Institutions, and 3) it contains a conceptual model proposed for the management of research project teams in HEIs. The guidelines and methodologies for project team management in HEIs show that institutional policies for this purpose are not fully consistent with the practice in the development and implementation of research projects.

Corporate activities continue to exert significant pressure on ecosystems, particularly within the hydrocarbon sector, which is one of the main contributors to environmental degradation. Despite the widespread adoption of Environmental, Social, and Governance (ESG) metrics, concerns remain regarding their ability to accurately reflect actual environmental performance.This study examines the extent to which ESG scores capture substantive environmental outcomes versus disclosure-driven responses. Drawing on legitimacy theory and stakeholder theory, the analysis is based on a global dataset of 25 publicly listed hydrocarbon companies over a ten-year period, using Bloomberg sustainability reports. Methodologically, the study integrates multiple regression models and artificial neural networks to identify key determinants of ESG performance.The results show that environmental variables such as greenhouse gas emissions, CO2 emissions, energy consumption, and sustainability investments are relevant predictors of ESG scores. However, despite previous research that has explored the individual effects of environmental, social, and governance aspects, there is still a lack of integrated evidence explaining how these dimensions jointly influence ESG scores, particularly in high-impact sectors such as hydrocarbons. In this context, business performance in the field of ESG is essential to facilitate the transition to sustainable production practices (Jeyhunov et al., 2025).These findings have implications for sustainability governance and the design of ecological compensation models. This challenges their role as neutral indicators and underscores the need for more robust and transparent measurement frameworks. The study contributes to the literature by integrating linear and non-linear approaches, offering new insights into ESG evaluation in high-impact sectors.

Voluntary carbon markets are often described as diversified because they contain thousands of projects, technologies, and jurisdictions. This study examines whether that visible variety corresponds to effective diversification once credit volumes and vintage exposure are considered. Using the Voluntary Registry Offsets Database, version 2026-06, we analyze 11,468 projects and 44,106 nonzero project-year records covering 2.655 billion tonnes of carbon dioxide equivalent (tCO₂e) issued across six registries. The database includes 10,785 voluntary-only projects and 683 projects linked to regulatory programs. The empirical strategy combines market shares, raw and normalized Herfindahl–Hirschman indices, effective numbers of categories, vintage-weighted inventory measures, non-parametric tests, and fractional logit models with heteroskedasticity-consistent (HC3) robust inference. Registry concentration was high for issuance and positive remaining inventory, whereas detailed project-type concentration was low. The three largest registries accounted for 88.6% of issuance, and 46.8% of positive remaining inventory was more than five years old. Project age since first issuance was positively associated with the accumulated retirement share, and a quadratic specification suggested a diminishing association, with limited evidence at advanced ages. The findings identify institutional and temporal dependencies that can inform accounting controls and financial due diligence. They do not independently establish liquidity, fair value, registry performance, or environmental integrity.

La crisis ecológica causada por la actividad empresarial, de los países con mayores ingresos que aportan una alícuota superior al 50% de los gases efecto invernadero causantes del calentamiento global, se han convertido en un problema progresivo con soluciones ineficaces que agravan la situación. Se hizo mediante un rastreo bibliográfico que permitió formular dos hipótesis: La primera indica que es necesario un acopamiento de ontologías bioéticas y antropocéntricas que fundamenten los modelos económicos especialmente en países desarrollados; la segunda refiere que los informes de sostenibilidad proveen información cuantitativa de público conocimiento que puede ser empleada para análisis estadísticos multivariados como insumo de un modelo organizacional bioético. Con base en estas aseveraciones, se propone un modelo bioético organizacional que puede conllevar a la generación de valor empresarial. La metodología empleada consistió en el análisis de artículos científicos referidos a la bioética organizacional tomados de Scopus, se revisó la literatura disponible luego de su depuración, se generaron dos hipótesis que orientaron la propuesta de modelación bioética organizacional con un sustrato ontológico tripartito: el biocentrismo, el ecocentrismo y el antropocentrismo como fundamento de una bioética organizacional. Se concluye que no se puede presumir la creación de valor si este concepto implica degradación ecológica.