Examinando por Materia "ESG policies"

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    Ítem
    Análisis de la integración de factores ambientales, sociales y de gobierno corporativo en la administración y toma de decisiones de los bancos del sistema financiero en Colombia
    (Universidad Eafit, 2020) Doria Fernández, Andrés David; Vergara Garavito, Judith Cecilia
    This paper presents an approach to the advances in environmental, social and corporate governance (ESG) of the banks that make up the Colombian financial system, exposing the theory that relates their corporate performance to good ESG practices. In addition to this identification, the policies that each one applies in terms of ESG were mapped using the following public sources of information: management reports, reports and disclosures, sustainability reports and the Código País implementation report of Superintendencia Financiera de Colombia, among others. Lastly, banks were classified in ranges from highest to lowest compliance or adherence to ESG policies, and an analysis was made of the most profound factors that affect the adoption of ESG policies in the Colombian financial sector.