Sostenibilidad, finanzas sostenibles, códigos de buen gobierno. Una nueva perspectiva
DOI:
https://doi.org/10.32826/reyf.v2i6.377Palabras clave:
Sostenibilidad, Finanzas Sostenibles, Gobierno CorporativoResumen
La creciente preocupación por el cambio climático y el calentamiento global ha motivado un mayor compromiso por parte de organismos internacionales, gobiernos, empresas y la sociedad en general para tomar acciones que garanticen la preservación del planeta y la sostenibilidad de las generaciones futuras. En este contexto, la sostenibilidad y las finanzas se entrelazan a través del concepto de las finanzas sostenibles, un instrumento clave para canalizar recursos financieros hacia el logro de un desarrollo sostenible. La sostenibilidad permite a las empresas identificar riesgos y oportunidades, exigiéndoles medir su impacto social, ambiental y económico bajo un enfoque de múltiples actores. Entre los tres pilares principales de la sostenibilidad, destaca el gobierno corporativo, cuyo órgano principal es el consejo de administración La composición del consejo de administración, así como sus funciones de supervisión y control, son factores fundamentales para mejorar el desempeño ambiental, social y de gobernanza (ASG). Este artículo aborda los principales conceptos relacionados con la sostenibilidad, las finanzas sostenibles y el gobierno corporativo, describiendo el estado actual de estos temas y su interrelación. Además, propone un marco conceptual que identifica áreas clave para futuras investigaciones empíricas y explora el impacto de la regulación en los temas ASG.
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