Perception of public accountants and businessmen of the creation of sustainability reports in the production chain in the construction sector in the south of Bogotá

Abstract

The generation of sustainable reports should not be a communication tool for the construction sector, given the large impacts they create from the amount of waste generated, pollution, the transformation of the environment and energy consumption among others; Reasons why this type of information should be focused and supportive in the way it reflects its actions in society. Therefore it is necessary to see from both axes, both the accounting vision and the company that exists within this sector, in terms of thinking about corporate social responsibility, and the actions that are being developed from the first time, with The purpose of highlighting the effects that can have the different impacts around the sector. Given the above, this research allows us to know the whole context of the sector in terms of reporting practices, and the perception of influential social actors (Entrepreneur, Accountant), its participant in the elaboration of the same. It visualizes the imaginary that each has in front of how they perceive sustainability reports and corporate social responsibility (CSR), as well as how they are involved, react, act and act before their development. Generating some analytical categories from the discourse that was obtained and to consider the tendency that the sector has by social actor referenced to the sustainable reports.