Huella de carbono: implementación de estrategias en el Índice Sustentable en México
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Keywords
Desarrollo sostenible, cambio climatico, inventario de carbono, medio ambiente, responsabilidad social, sustentabilidad empresarial
Resumen
Objetivo: esta investigación tiene como propósito fundamental presentar un estudio sobre la integración de estrategias relacionadas con la huella de carbono en las empresas que cotizan en la Bolsa Mexicana de Valores y aparecen en el índice sustentable. Método: para el desarrollo de la misma, se empleó un estudio de carácter descriptivo con un diseño no experimental en la cual se analizó la implementación de estrategias relacionadas con los inventarios de carbono de treinta (30) empresas listadas en el Índice de Precios y Cotizaciones Sustentable de la Bolsa Mexicana de Valores. Resultados y Discusiones: se encontró que la implementación de dichas estrategias varía según la empresa; sin embargo, existen diversos puntos en las que la mayoría coinciden. El principal hallazgo es que la mayor parte de las empresas del índice participan en proyectos internacionales de reportes de sustentabilidad y de disposición abierta de información relacionada con su huella de carbono e impacto en el cambio climático. Conclusiones: no obstante, lograr las metas establecidas de reducción de emisiones de gases de efecto invernadero con relación a los acuerdos internacionales requiere de grandes esfuerzos, formalización de políticas y voluntad de parte de las empresas, los consumidores y las instituciones gubernamentales.
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Kleine, A., & Von-Hauff, M. (2009). Sustainability-Driven Implementation of Corporate Social Responsibility: Application of the Integrative Sustainability Triangle. Journal of Business Ethics, 85(3), 517-533. http://www.jstor.org/stable/27735199
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Jan 1, 2021
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Mendoza-Cavazos, Y., Mendoza-Cavazos, G., & Arredondo-Banda, C. (2021). Huella de carbono: implementación de estrategias en el Índice Sustentable en México. Desarrollo Gerencial, 13(1), 1–22. https://doi.org/10.17081/dege.13.1.3863
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