GOBERNANZA Y RIESGO EN LA MINERÍA: UN ANÁLISIS DE LA DIVULGACIÓN DE INFORMACIÓN AMBIENTAL POR PARTE DE VALE S.A
DOI:
https://doi.org/10.56238/revgeov16n5-103Palabras clave:
Vale S.A, Sostenibilidad, Gobernanza, NIIF S1, NIIF S2Resumen
La creciente preocupación mundial por los impactos ambientales de las actividades empresariales ha impulsado iniciativas orientadas a la estandarización y la transparencia en la divulgación de información ambiental, social y de gobernanza (ASG), especialmente en sectores de alto riesgo como la minería. En este contexto, destaca la adopción de las normas NIIF S1 y S2, emitidas por el Fondo Internacional de Normas de Información Financiera (NIIF), cuyo objetivo es mejorar la divulgación de riesgos y oportunidades relacionados con la sostenibilidad. Este estudio analiza la divulgación de información ambiental y de gobernanza por parte de Vale S.A. entre 2015 y 2023, centrándose en la transparencia corporativa y el cumplimiento de la empresa con los requisitos establecidos por las normas NIIF S1 y S2. Esta investigación descriptiva, cualitativa y documental se basó en el análisis de los Formularios de Referencia (FR), los Informes de Gestión (IG) y las notas explicativas de la empresa, con el objetivo de comprender la evolución de las prácticas de divulgación de riesgos socioambientales tras los desastres de Mariana (2015) y Brumadinho (2019). Los resultados revelan que, antes de estos eventos, Vale S.A. no reconocía formalmente los riesgos operacionales críticos en sus informes corporativos, incorporando dicha información solo posteriormente, lo que demuestra una postura predominantemente reactiva. Sin embargo, se observó que la empresa comenzó a adoptar estándares internacionales de divulgación y mejoró su gobernanza, con un mayor compromiso con las iniciativas de sostenibilidad. Aun así, persisten deficiencias en la comunicación de los riesgos operacionales, lo que sugiere que la transparencia organizacional total aún no se ha consolidado. La investigación concluye destacando la importancia de fortalecer la gobernanza corporativa y la adopción efectiva de las normas NIIF S1 y S2 como instrumentos esenciales para promover la claridad, la rendición de cuentas y la legitimidad en la divulgación de información ambiental y social por parte de las organizaciones.
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