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Ítem Criterios A.S.G. en Colombia(Universidad EAFIT, 2023) Vásquez Sánchez, Daniela; Pineda López, Juliana Andrea; Toro Valencia, José Alberto; Araujo Henao, MelisaThe E.S.G. criteria are a set of practices mostly used in the corporate and financial guild, they promote responsible and sustainable decision making in environmental, social and corporate governance areas; the development of these criteria comes from the international arena, where different organizations, during the last years, have made a call to the nations to take measures against the lack of responsibility in terms of sustainability of today's society. Therefore, different reports, declarations, agreements and treaties have been made where different nations are committed to sustainability; for this reason, the importance of corporations for the achievement of these objectives should be highlighted, this has been evidenced in the intention to link companies in different ways both internationally and transnationally.