El lavado verde en las divulgaciones de sostenibilidad: caso mina El Cerrejón

Abstract

Greenwashing is a phenomenon in which companies disclose misleading information to create an image of sustainable environmental performance. This practice can have an impact on a company's business strategy, information transparency and financial performance. With the rise of non-financial reporting, the complexity of reporting measures and an uncertain regulatory environment, misleading disclosures have increased, leading to global concern and efforts to regulate advertising, regulate responsible communications and prevent greenwashing. This paper analyzes the case of Cerrejón, one of the largest open-pit coal mines in the world; located in the Guajira region of Colombia, its large scale and production, not only position it as a prominent player in the industry, but also as a key player in the environmental impact of Latin America. The research identified significant discrepancies between the disclosures and the environmental impact described by some stakeholders, contrasted through various methodologies and indicators used to identify greenwashing in the communication of organizations. The conclusions derived from this analysis are of particular interest to public accountants, as it provides them with tools to actively participate in information assurance processes for sustainability, as well as to propose strategies that promote transparency and accountability in the disclosure of environmental information.