El Índice de Diversidad (IDIVERSA) como nueva estrategia Ambiental, Social y de Gobernanza (ASG): Perspectivas y retos
DOI:
https://doi.org/10.33448/rsd-v14i2.48162Palabras clave:
IDIVERSA; Divulgación; ESG.Resumen
Esta investigación tiene como objetivo analizar si existe influência de IDIVERSA en la divulgación de información ESG de empresas reguladas y no reguladas en [B]3. En concreto, se abordá-la la discusión de la Teoría de Agência como una de las principales herramientas de seguimiento para regular los conflictos de interés y se presentan algunas inferencias sobre la contribución de IDIVERSA a los criterios ESG y al gobierno corporativo de las empresas. La investigación es descriptiva, cuantitativa, documental y la población está conformada por las empresas listadas en [B]3 S.A., integrada por 80 empresas. Los resultados mostraron que, a diferencia de otros índices existentes, este índice trabaja con una tesis de agrupación al considerar los dos grupos socialmente desfavorecidos y esto debería ayudar a inducir prácticas ESG en el mercado y atraer más inversiones. La investigación ofrece importantes contribuciones a la discusión relacionada con la diversidad de género y racial que promueven divulgaciones sociales, ambientales y de gobernanza (ESG) significativas al proporcionar nueva evidencia de empresas que cotizan en [B]3, que, desde la perspectiva de la teoría de la agência, están preocupadas por riesgos reputacionales, de imagen y atención a la demanda de inversores preocupados por cuestiones de sostenibilidad, inclusión y diversidad.
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Derechos de autor 2025 Cristiano Melo Reinaldo; Francisco Roberto Pinto
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