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

Author

Listed:
  • Jorge Polanco
  • Fabián Ramírez
  • Martha Orozco

Abstract

Los estándares internacionales inciden en la sostenibilidad corporativa y contribuyen al desempeno 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 desempeno 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.

Suggested Citation

  • Jorge Polanco & Fabián Ramírez & Martha Orozco, 2016. "Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección," Estudios Gerenciales, Universidad Icesi, vol. 32(139), pages 181-192, June.
    • Handle: RePEc:col:000129:014987
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    More about this item

    Keywords

    Sostenibilidad corporativa; Estándares internacionales; Reporte; Percepción de directivos;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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