Yully Marcela Sepúlveda Alzate

Yully Marcela Sepúlveda Alzate holds a PhD in Accounting and Corporate Finance from the University of Valencia; she is a Public Accountant from the National University of Colombia; and has a Master's degree in Administration from the National University of Colombia. She is currently a Professor in the Department of Accounting Sciences at Pontificia Universidad Javeriana, where she has been affiliated since September 2022.

She is a researcher member of the Business Sustainability Laboratory at the Faculty of Economic and Administrative Sciences of Pontificia Universidad Javeriana. She is also an honorary member of the Committee of Experts on the Preparation and Disclosure of Sustainability Reports of the Technical Council of Public Accounting. She coordinates the Study Group on Information for Sustainability (GEIS) in the Department of Accounting Sciences at Pontificia Universidad Javeriana.

Throughout her trajectory at Pontificia Universidad Javeriana, she has taught both undergraduate and graduate courses in the areas of finance, financial accounting, and corporate reporting. Regarding her research trajectory, her emphasis and research topics have revolved around environmental accounting, corporate social responsibility, and the disclosure of environmental, social, and governance (ESG) information.

Her most recent research is associated with the materiality of ESG information and the impact that assurance has on this materiality process in sustainability reports of publicly traded companies in Latin America. Among her highlighted articles is: 'Materiality assessment: the case of Latin American listed companies' published in Sustainability Accounting Management and Policy Journal. She also has book chapters: 'Coevolution as a proposal for the development of corporate social responsibility' in the book Biological Metaphors Applied to Organizations.