Contributions and procrastination to the Sustainable Development Goals by green energy companies in the Pacific Alliance countries

Authors

  • José Obdulio Curvelo Hassán Contador público y especialista en revisoría fiscal y control de gestión por la Universidad Cooperativa de Colombia. Doctor en Contabilidad por la Universidad de Valencia en España. Investigador del grupo de investigación “contabilidad y entorno social” de la facultad de Contaduría Pública de la Universidad Cooperativa de Colombia, campus Bogotá
  • Richard Cadena Galindo Phd en Administración Gerencial Universidad Benito Juárez G de México. Magister en Contabilidad y Auditoría de la Universidad Santiago de Chile -USACH-. Profesor de la Universidad Cooperativa de Colombia y funcionario Público de la Superintendencia Nacional de Salud de Colombia

Keywords:

Renewable energy, sustainable development goals, pacific alliance, sustainability, corporate social responsibility.

Abstract

This research characterizes the contributions and postponements of a group of green energy companies in the Pacific Alliance countries to the Sustainable Development Goals (SDGs). For its development, a non-experimental descriptive, theoretical methodology is used based on the organization's information in its sustainability report or report of contributions to the SDGs. It is concluded that these companies have generated strategies to link the energy transition of the different sectors of the economy and promote capacities with micro and small enterprises; even so, future strategies for financial sustainability and the projection of innovations to respond to contingent changes are limited.

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Published

2023-07-31

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Section

Articles