2477-9075
2477-9075
S2477-90752020000200157
10.25097/rep.n31.2020.08
Colombia
Colombia
Ecuador
Colombia
00
06
2020
00
06
2020
31
157
176
[
2015
25
58
58
]
[
2018
92
92
]
[
2017
33
]
[
2015
31
135
135
]
[
2015
10
2
2
]
[
2016
]
[
2019
19
19
1-21
]
[
2016
24
11-29
]
[
2017
20
2
2
339-44
]
[
2015
27
52
52
]
[
2018
21
2
2
]
[
2015
60
0
0
]
[
2018
23
1
1
59-65
]
[
2014
114
114
7-34
]
[
Colombia
2009
]
[
2015
34
60
60
131-52
]
[
2017
33
142
142
]
[
2015
18
1
1
20-31
]
[
2015
25
55
55
]
[
2015
60
3
3
]
[
2016
23
41
41
]
[
2014
]
[
2018
22
0
0
]
[
2015
10
2
2
]
[
2017
]
[
GRI, Global Reporting Initiative
2015
]
[
Guía Técnica Colombia 180
2008
]
[
2015
26
]
[
2016
6
1
1
65-72
]
[
2015
19
1
1
]
[
IFRS
2015
]
[
2017
]
[
2018
34
146
146
]
[
2015
18
2
2
]
[
2018
16
28
28
107-31
]
[
2015
10
2
2
]
[
2015
60
2
2
]
[
2015
31
137
137
]
[
2017
11
21
21
]
[
2014
9
18
18
]
[
2017
15
27
27
]
[
2017
33
58
58
]
[
2016
32
139
139
181-92
]
[
2018
16
28
28
]
[
2017
11
22
22
]
[
2017
27
50
50
15-36
]
[
2018
14
1
1
]
[
2014
24
53
53
197-210
]
[
2014
17
1
1
]
[
2018
9
1
1
]
[
2016
35
61
61
]
[
2018
127
24-227
]
[
2018
]
[
2017
22
2
2
]
[
2015
19
2
2
]
[
2017
62
230
230
393-407
]
[
2018
21
1
1
]
[
2015
]
[
2015
25
55
55
]
[
2017
33
143
143
]
[
2016
19
1
1
]