Analysis of CSR variables to measure the impact on climate change

Abstract

This paper analyzes the level of incorporation of the variables of Corporate Social Responsibility (CSR) in the business strategies of Argentine companies for the creation of value and reduce emissions in accordance with Exponential Roadmap Initiative (2020). The objective of this paper is to provide a report on the current status of disclosures about the actions taken to mitigate climate change by Argentine companies that adhere to the Global Reporting Initiative (2016), considering the Paris Agreement (PA, 2015), the 2030 Agenda and the Sustainable Development Goals of the United Nations (SDG, 2015). The analysis of individual cases was used to identify situations with similar characteristics in order to approximate contemporary models. The results obtained show that the companies analyzed incorporated actions related to the measurement, adaptation and/or mitigation of climate change when referring to SDG 13 and communicated the results of the measurement of their performance through the Sustainable Performance Indicators in their reports through the GRI methodology expressed in the GRI 305 Standard:  GHG emissions. It is concluded that Argentine companies need to continue working on the development of business strategies that include as a central objective the reduction of their emissions reflected in concrete actions that consider quantitative accounting information on sustainable performance on the current state of their emissions, their decreases, and those they expect to achieve.