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Guía para la Elaboración de Informes ASG para Emisores en Colombia

Guide for the Preparation of ESG Reports for Issuers in Colombia

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Summary

This document is not intended to duplicate efforts with respect to existing reporting standards, but rather to provide guidelines to improve the quantity, quality, consistency and depth of the information reported to the financial sector following the GRI Standards, the most widely used sustainability reporting standards.

Issuer

Colombia

Year

2020

Region

South America

Issuer (type)

Global Reporting Initiative (GRI); Colombia Stock Exchange (La Bolsa de Valores de Colombia) (International, Stock Exchange)

Instrument type

Guide

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.35%
    • Low 0.03%
    • E focus: climate change, climate risk, conservation, degradation, emissions, energy, environment, forests, pollution, renewable energy, soil, sustainable agriculture, waste, water, water use, biodiversity
    • S focus: collective bargaining, human rights, social impacts, diversity
    • G focus: business reporting, corporate finance, corruption, esg reporting, esg reports, financial report, financial reporting, responsible investment, risk management, accountability
    • GRI 102, GRI 103, GRI 305, GRI 403, GRI 101
    • Administrative services, Construction, Education, Finance, Management, Manufacturing, Transportation