Sustainable development in Colombian companies. Evaluation proposal based on the scope levels

Abstract

Introduction: There is evidence of an increase in strategies and actions of organizations, worldwide, that are related to Sustainable Development (SD) and Corporate Social Responsibility (CSR), but for Colombia there is no evidence that the actions are effective. Objective: The article presents a proposal for evaluating the actions that companies take within the DS to identify causes and plan better strategies. Materials and methods: An evaluation of the actions with levels of scope is proposed, using the Survey of Corporate Social Responsibility in Colombia. Results: The findings show that more than half of the companies do not carry out actions within the framework of the SD and those that do report, concentrate their actions on strategies that do not address the impacts of their operations, presenting a “jump effect”. Conclusion: A greater effort is required for the management of productive organizations to initiate a process of recognition of socio-environmental impacts and define strategies to address them.