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

  • Jorge Polanco Polanco Profesor Asistente, Doctorado en Administración, Universidad de Medellín, Medellín, Colombia
  • Fabián Ramírez Profesor Asistente, Facultad de Ingeniería, Universidad de Medellín, Medellín, Colombia
  • Martha Orozco Profesional, Dirección Ambiental de la Gerencia de Producción, empresa objeto de estudio, Medellín, Colombia
Palabras clave: Sostenibilidad corporativa, Estándares internacionales, Reporte, Percepción de directivos

Resumen

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.

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Publicado
2016-06-13
Cómo citar
Polanco, J. P., Ramírez, F., & Orozco, M. (2016). Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección. Estudios Gerenciales, 32(139), 181-192. https://doi.org/10.1016/j.estger.2016.05.002
Sección
Casos de Estudio