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Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección

Estudios Gerenciales

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Title Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección
 
Creator Polanco, Jorge Polanco
Ramírez, Fabián
Orozco, Martha
 
Subject Sostenibilidad corporativa; Estándares internacionales; Reporte; Percepción de directivos
M14; M49
 
Description Los estándares internacionales inciden en la sostenibilidad corporativa y contribuyen al desempeño y a la gobernanza del negocio. El objetivo de este estudio es analizar esta incidencia desde la óptica de la alta dirección de una empresa del sector energético colombiano. La metodología de investigación es un estudio de caso exploratorio, provisto de 5 entrevistas en profundidad. Los resultados muestran que los directivos recurren a los estándares en busca de control y legitimidad desde 2 posturas complementarias: una pragmática frente al desempeño y otra prudente frente a la gobernanza. Se concluye que la adopción de los estándares es el resultado del liderazgo y los valores de los directivos, que confieren identidad a la empresa al mismo tiempo que la ponen frente a nuevos retos de cara a la sociedad.
 
Publisher Universidad Icesi
 
Date 2016-08-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Case studies
"Caso de estudio"
 
Format application/pdf
text/html
 
Identifier http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2255
 
Source Estudios Gerenciales; Vol. 32 No. 139 Abr-Jun 2016; 181-192
Estudios Gerenciales; Vol. 32 No. 139 Abr-Jun 2016; 181-192
Estudios Gerenciales; Vol. 32 No. 139 Abr-Jun 2016; 181-192
Estudios Gerenciales; Vol. 32 No. 139 Abr-Jun 2016; 181-192
01235923
 
Language spa
 
Relation http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2255/2890
http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2255/2891
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