MANAGEMENT MODEL FOR THE MANAGEMENT OF NON-FINANCIAL REPORTING FROM A SUSTAINABLE APPROACH
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Abstract
The managers of organizations, as architects of management objectives and responsible for information, play a key role in the decision-making process of information users, including investors. However, it is observed that they lack the necessary competencies to represent non-financial information, resulting from the impacts that organizations generate on the environment. Taking the literature on the subject as a reference. This research measured the degree of knowledge of management on sustainability reporting models designed for the presentation of non-financial information. 10 surveys conducted to managers of organizations in the department of Cordoba, Colombia on their level of knowledge and perception of the topic allusive to non-financial information were quantified in 300 responses. This analysis made it possible to identify the structures that could form the basis for the future construction of a sustainable information model, based on common elements of the GRI Global Reporting Initiative and SASB Sustainability Accounting Standards Board standards, available for preparing and presenting non-financial information, These standards are aligned with the Sustainable Development Goals (SDGs), which were reviewed in order to provide the basis for the design of a management model to manage the preparation and dissemination of sustainable information relevant to the decisions of its users, environmental protection, social impact mitigation and corporate value.
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