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Documento Técnico Divulgación de información de sostenibilidad o ESG en Colombia

Technical Document Disclosure of sustainability or ESG information in Colombia



The Documento Técnico Divulgación de Información de Sostenibilidad o ESG en Colombia provides technical guidance for companies in Colombia on how to disclose their environmental, social, and governance (ESG) practices. The document outlines the key principles, frameworks, and standards that companies can use to report on their ESG performance, such as the Global Reporting Initiative (GRI) and the Task Force on Climate-related Financial Disclosures (TCFD). It also provides specific guidance on how to report on topics such as climate change, human rights, and supply chain management. The goal of the document is to promote transparency and accountability among companies and to encourage the integration of ESG considerations into business decision-making.






South America

Issuer (type)

Colombian Financial Superintendency (Superintendencia Financiera de Colombia) (Financial Regulator)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.63%
    • Low 0.02%
    • E focus: climate change, climate risk, deforestation, emissions, energy, environment, ghg emissions, greenhouse gas, hazardous waste, oceans, pollution, renewable energy, sustainable finance, waste, water, water management, water quality, biodiversity
    • S focus: diversity, employee training, human capital, human rights, value creation, compensation
    • G focus: bribery, corruption, employee training, human capital, human rights, value creation, accountability
    • Administrative services, Arts, Construction, Education, Finance, Information, Management, Manufacturing, Mining, Professional services, Retail trade