Summary
The Documento Técnico Divulgación de Información de Sostenibilidad o ESG en Colombia provides technical guidance for companies in Colombia on how to disclose their environmental, social, and governance (ESG) practices. The document outlines the key principles, frameworks, and standards that companies can use to report on their ESG performance, such as the Global Reporting Initiative (GRI) and the Task Force on Climate-related Financial Disclosures (TCFD). It also provides specific guidance on how to report on topics such as climate change, human rights, and supply chain management. The goal of the document is to promote transparency and accountability among companies and to encourage the integration of ESG considerations into business decision-making.

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