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[eng] This thesis is about discourses in the field of corporate social responsibility (CSR) and specifically the discussion around the role of business and their contribution towards social development. These issues have implications for how the outcomes of development and progress are distributed in society and for how firms gain legitimacy. A review of CSR discourses was published in 2008 by Banerjee in the article “Corporate social responsibility: The good, the bad and the ugly”. I believed it was necessary to update his review to consider the new emerging discourses that seek to change the main considerations around the concept of CSR, especially regarding the power relations CSR creates. This updating of CSR discourses is important from a practical point of view, for example, to provide information for multinationals that need to balance international CSR and ethical standards with the local needs of a diverse set of stakeholders spread across the globe. A categorization of CSR discourses also seems to be necessary so that social movements and local communities can have an overview of the positions of the various stakeholders and their different mental models around the CSR concept. Therefore, the research gap that this thesis aims to address is the lack of a recent overview of the different CSR discourses that clarifies propositions around: What is the main purpose of CSR?; Who should define CSR?; and Who should benefit from the overall action of CSR?. The primary overarching research question of this thesis is: How has CSR discourses of the last decade (2010-2020) changed the understanding of the relationship between business and society? Secondary research questions are: How have the emerging CSR discourses reshaped ideas around business and society?; What should be the main purpose of CSR?; Who should define CSR?; and Who should benefit from CSR actions?. To address these questions, I developed a set of research papers, presented in the form of chapters. Their main findings are summarised below. Chapter 2: While evidence based-decision making and quantitative evaluation can assist in better understanding whether a CSR program is having positive effects, evaluations can also serve to legitimize the corporate interest and silence diverse and potentially contesting views about the CSR program results and corporate behaviour. Then, I consider whether the interest of corporations to measure their CSR programs and the emergent use of quantitative evaluation methods could represent an increasing power imbalance situation. Chapter 3: With increasing demands around measuring, mitigating and compensating for climate change challenges, international agencies are creating instruments, such as the Green New Deal and the Circular Economy Plan 2.0. These are creating new market opportunities that seem to be well adapted to the private sector. However, this could also imply an excessive regulatory burden, especially on SMEs, and the need to address technological investments and innovation processes that are necessary but costly. I argue that these new requirements on SMEs are likely to increase the power imbalance between multinationals and SMEs that now need to follow these new regulatory demands. Chapter 4: Power imbalances can be exacerbated by poor corporate conflict management and thus increasing the dependency of vulnerable communities. In the case of mega-infrastructure projects, improved insights for conflict management theories can come from the research field of political ecology, with its concern about social justice and a fair distribution around the use of and access to natural resources. This could bring light to complexities in the relationships between nature and society, and can inform the business management research field. Chapter 5: Social movements can achieve positive results in terms of cultural power change, the conflict positioning of people, and even policy change. However, the effects of social movement actions might not be able to change company behaviour. Although societal changes can occur, it is still unknown if companies will adapt and listen to new social demands and views about development preferences and local expressions around how extraction activities should operate, especially in biodiversity-rich areas. The main conceptual contribution of this thesis is to present an updated framework of CSR discourses and their approaches regarding the relationship between business and society. Although I believe that the understanding of CSR has not fundamentally changed from Banerjee’s (2008) thoughts, meaning that CSR is a legitimation tool, I have identified a range of competing discourses that have gained prominence, and I have considered their propositions around the main purpose of CSR, who should define this, and who should benefit from the CSR actions. The framework of CSR discourses outlines six key CSR discourses that emerged between 2000 and 2020. (1) A ‘post colonialist discourse’, which understands that CSR seeks to legitimize corporate power and that corporations should define and benefit from the CSR actions. (2) A ‘political ecology discourse’ that posits CSR should aim to respect and avoid actions that could interfere or harm local livelihoods, worldviews, and the culture of local communities. Thus, local communities should define and benefit from the CSR action. (3) A ‘discourse around the policy effects of social movements’, whose main proposition is that policy and institutions are key to rule CSR and business behaviour. For this discourse, social movements and citizens, especially those thinking about development models paths, should define and benefit from CSR. (4) Another discourse is proposing the ‘quantitative measurement of CSR programs’, because this can prove that CSR has positive results for communities and companies. Thus, CSR managers should define what is the CSR action about. (5) The ‘green economy’ discourse, which proposes that the aim of CSR is to transform business models to create carbon neutral companies. Then, multilateral organizations should define the CSR action. (6) And the “environmental, social and governance-ESG- discourse’, which aims to offer low risk investment opportunities, meaning that investors and data vendors should define the content of CSR and that investors should be the main actor receiving benefits from the CSR actions. While many CSR studies are case studies or address CSR from a specific perspective (Crane et al., 2017; Maillet et al., 2021), this thesis takes a broad approach of CSR, with nuances according to how CSR is understood by the discourses’ proponents. In this research, I aimed to explain CSR from different lenses showing that the different perspectives can imply an understanding that can even be in tension with other discourses. This is the methodological contribution of this thesis, an approach that could serve for future research projects intending to interpret empirical or secondary data. With the results of this thesis, we know now that different stakeholders read CSR information in different ways because their mental models, and the meanings of the issues involved in the CSR actions, are different for each discourse proponent. In terms of practical implications, the CSR discourse framework can be useful for policy makers while establishing rules and policies for governing business behaviour. Corporate managers at headquarters and those localized throughout the value chain can also benefit from being aware of major critiques on the role of corporations and the negative impact on firm performance and the risk portfolio. By addressing silent and silenced issues and power imbalance, companies can build more resilient relations with their communities of interest. An informed perspective from business executives about the real concerns and meaning of natural resources for local and Indigenous communities seems to be an approach that could drive operational continuity and sustainability. While the presence of mega infrastructure projects creates tensions and creates contradictory outcomes, discussing these tensions and contradictions between companies and communities could lead to a participatory process of determining the measures that could also be implemented. From the contributions of this thesis, several specific recommendations can be derived: (1) Impact evaluations of corporate social investment programs should include qualitative as well as quantitative data. The information gained from this qualitative data, if appropriately acted upon, will likely assist in obtaining and maintaining a social license to operate. (2) Circular business models can create new market opportunities for SMEs while also triggering innovations in relation to sustainable materials and processes. SMEs can advocate to government and multi-lateral government agencies to inform the policymaking process about their main needs, and the market and regulatory obstacles they face. (3) Senior corporate executives would be more successful in addressing the conflicts with the communities where they operate if they would embrace the local culture, understand the history of the conflict, and consider the underlying roots of the tensions. (4) Senior corporate executives would be more successful in addressing CSR and conflict if they would understand social movements, including that social movements can change cultural power, transform power imbalances, affect the community positioning towards a mining project, and even influence public policies about issues related to the conflict.

Este documento se realizó con el fin de formular un plan de gestión ambiental para la empresa Lavandería Escorial – Esperanza Mejía, la cual se dedica al lavado de textiles como muebles, cortinas, alfombras y más. El plan se hizo basado en la norma NTC ISO 14001 del 2015, ya que la organización quería asumir responsabilidad ambiental en sus procesos productivos. Inicialmente se recopiló información general de la empresa como su ubicación, la distribución de cargos y los procesos de lavandería. Se hicieron recorridos dentro de la lavandería, para reconocer las áreas de trabajo y así mismo los procesos e influencia ambiental dentro de cada una. Se observó detalladamente cada uno de los procesos de lavandería y de oficina, y se describieron los aspectos ambientales para cada actividad. También se realizaron listas de chequeo para las máquinas que se utilizan en la lavandería. Se recopiló información de las mediciones de los siguientes aspectos ambientales: Emisión de ruido, aguas residuales, consumo de agua y generación de residuos sólidos. Con la información obtenida se realizó una matriz de aspectos e impactos ambientales, para así clasificarlos en: significativos o no significativos; y así obtener un diagnóstico ambiental de la organización. Se procedió a formular un plan de gestión ambiental de acuerdo a los resultados obtenidos anteriormente y al diagnóstico ambiental. Se diseñó la política ambiental de la empresa y se establecieron objetivos generales. Luego, se crearon los programas ambientales basados en la política ambiental para mejorar los procesos productivos, reducir los impactos ambientales y contribuir al cuidado del medio ambiente. Finalmente, se plantea una revisión del sistema para asegurar la mejora continua, con auditorías, seguimiento del sistema de gestión ambiental, cumplimiento de la política ambiental e implementando acciones correctivas. La norma ISO 14001 del 2015, sirve para demostrar el compromiso de la organización con los procesos de producción sostenible. This document was made in order to formulate an environmental management plan for the company Lavandería Escorial - Esperanza Mejía, which is dedicated to washing textiles such as furniture, curtains, carpets and more. The plan was based on the NTC ISO 14001of 2015, since the organization wanted to assume environmental responsibility in its production processes. Initially, general information about the company was collected, such as its location, the distribution of charges and the laundry processes. Tours were made inside the laundry, to recognize the work areas and also the processes and environmental influence within each one. Each of the laundry and office processes was observed in detail, and the environmental aspects for each activity were described. Checklists were also made for the machines used in the laundry processes. Information was collected from the measurements of the following environmental aspects: Noise emission, wastewater, water consumption and solid waste generation. With the information obtained, a matrix of environmental aspects and impacts was made, in order to classify them as: significant or non-significant; and thus obtain an environmental diagnosis of the organization. An environmental management plan was formulated according to the results obtained previously and the environmental diagnosis. The company's environmental policy was designed and general objectives were established. Then, environmental programs based on environmental policy were created to improve production processes, reduce environmental impacts and contribute to caring for the environment. Finally, a review of the system is proposed to ensure continuous improvement, with audits, monitoring of the environmental management system, compliance with the environmental policy and implementing corrective actions. The ISO 14001 standard of 2015 serves to demonstrate the organization's commitment to sustainable production processes. Pasantía institucional (Ingeniero Ambiental)-- Universidad Autónoma de Occidente, 2022 Pregrado Ingeniero(a) Ambiental

espanolEl objetivo de este articulo es analizar la evolucion en las revelaciones no financieras de los reportes corporativos en Colombia. La muestra seleccionada incluye 19 empresas pertenecientes al indice COLCAP entre los anos 2013-2018, utilizando como unidad de analisis los reportes corporativos, agrupados en cuatro categorias: Reporte Anual (RA), Reporte Combinado (RC), Reporte de Sostenibilidad (RS) y Reporte Integrado (RI). Los resultados obtenidos se dividen en tres grupos: en una primera parte se encuentra que los informes integrados presentan la mayor cantidad de publicaciones, y las empresas con mayores revelaciones se localizan en el sector industrial e inversion. En cuanto al comportamiento de las revelaciones en materia ambiental, social, economico, gobierno corporativo, se obtuvo mayor frecuencia de divulgaciones relacionadas con el gobierno corporativo y temas sociales, seguidos de informacion revelada sobre asuntos medio ambientales y temas economicos. Por ultimo, en cuanto al compromiso con los objetivos de desarrollo sostenible se hallo que los objetivos relacionados con el trabajo decente y educacion de calidad tienen intervencion importante en el contenido de los reportes corporativos. EnglishThe objective of this article is to evaluate the evolution in corporate reports in Colombia. The selected list included 19 companies belonging to COLCAP index between 2013-2018, using corporate reports as a unit of analysis, grouped into four categories: Annual report (AR), Combined reports (CR), Sustainability reports (SR) and Integrated reports (IR). The results obtained are divided in three groups: In the first part it is found that the integrated reports present the greatest amount of publications, and the companies with the greatest disclosures are located in the industrial and investment sector. As the behavior of disclosures in environmental, social, economic and corporate governance, greater frequency of disclosures related to corporate governance and social issues was obtained, followed by revealed information on environmental issues and economic issues. Finally, the commitment with sustainable development goals, it was found that the goals related to decent work and quality education have important intervention in the content of corporate reports. portuguesO objetivo deste artigo e avaliar a evolucao nas divulgacoes dos relatorios corporativos na Colombia. A amostra selecionada inclui 19 empresas pertencentes ao indice COLCAP entre 2013-2018, utilizando os relatorios corporativos como unidade de analise, agrupados em quatro categorias: Relatorio Anual (RA), Relatorio Combinado (RC), Relatorio de Sustentabilidade (RS) e Relatorio Integrado (RI). Os resultados obtidos sao divididos em tres grupos: na primeira parte, vericase que os relatorios integrados apresentam a maior quantidade de publicacoes, e as empresas com as maiores divulgacoes estao localizadas no setor industrial e de investimentos. Quanto ao comportamento das divulgacoes em questoes ambientais, sociais, economicas, de Governanca Corporativa, obteve-se maior frequencia de divulgacoes relacionadas a governanca corporativa e questoes sociais, seguidas de informacoes reveladas sobre questoes ambientais e economicas. Por fim, constatou-se o comprometimento com os objetivos do desenvolvimento sustentavel que os objetivos relacionados ao trabalho decente e a educacao de qualidade tem importante intervencao no conteudo dos relatorios corporativos.

RESUMEN: A través de este estudio se busca identificar el efecto de las prácticas de responsabilidad social corporativa (RSC) en el costo de patrimonio de las empresas colombianas que cotizan en la Bolsa de Valores de Colombia (BVC), y que han reportado informes de sostenibilidad bajo la metodología de la Iniciativa de Reporte Global (GRI, Global Reporting Initiative) durante el periodo 2012-2016. Por medio del uso del modelo de datos de panel, en el que se consideraron treinta y una empresas, se obtuvo evidencia empírica de que en el contexto colombiano las empresas que implementan prácticas de RSC y las divulgan a través de sus reportes corporativos cuentan con un menor costo de capital. Adicionalmente, se muestra que la extensión del reporte y su independencia aportan a la reducción del costo del patrimonio. ABSTRACT: The aim of this study is to identify the effect of corporate social responsibility (CSR) practices on the cost of equity of Colombian companies that are listed on the Colombian Stock Exchange (BVC, Bolsa de Valores de Colombia), and that have reported sustainability reports in the Global Reporting Initiative (GRI) during the 2012-2016 period. Through the use of the panel data model that has thirty-one companies and one hundred and twenty-three observations, the results show that there is a negative relationship between the CSR variables and the cost of equity. Furthermore, it is shown that the length of the report and its independency reduce the cost of equity.

La gestiA³n de variables de carAicter no financiero para la generaciA³n de valor es una prAic-tica actual con cada vez mAis acogida en las organizaciones. Por esta razA³n, el presente trabajo de investigaciA³n pretende identificar el efecto de las variables ambientales y sociales que inciden en la generaciA³n del valor empresarial en compaA±A­as que pertenecen a economA­as emergentes. La meto-dologA­a para validar el objetivo principal se centra en la utilizaciA³n de un modelo de datos de panel, utilizando dos modelos cuyas variables dependientes son la q de Tobin y el mAoltiplo de ventas o price sales ratio como referencia para medir la generaciA³n de valor. En el desarrollo de esta investiga-ciA³n se consideraron 42 empresas de los paA­ses integrantes del Mercado Integrado Latinoamericano (mila) durante el periodo 2013-2017. El anAilisis realizado permitiA³ concluir que la gestiA³n de gases de efecto invernadero y la inclusiA³n de la mujer en la toma de decisiones de la organizaciA³n tienen un efecto positivo en la generaciA³n de valor de las organizaciones.******Managing non-financial variables for value creation is a current practice increasingly adopted by organiza-tions. Therefore, this research paper aims to identify the effect of environmental and social variables on business value creation in companies in emerging economies. The method for validating the primary objective is panel data using two models whose dependent variables are Tobin’s q and the price-to-sales ratio as a reference to measure value creation. Forty-two companies from the member countries of the Latin American Integrated Market (mila, for its acronym in Spanish) during 2013–2017 were considered. The analysis revealed that greenhouse gas management and women’s inclusion in organization decision-making positively affect companies’ value creation.******A gestA£o de variAiveis de carAiter nA£o financeiro para gerar valor A© uma prAitica atual cada vez mais bem recebida nas organizaA§Aµes. Por essa razA£o, este trabalho de pesquisa pretende identificar o efeito das variAiveis ambientais e sociais na geraA§A£o do valor empresarial em companhias que pertencem a economias emergentes. A metodologia para validar o objetivo principal se foca na utilizaA§A£o de um modelo de dados de painel, com a utiliza-A§A£o de dois modelos cujas variAiveis dependentes sA£o a q de Tobin e o mAoltiplo de vendas ou price sales ratio como referAancia para medir a geraA§A£o de valor. No desenvolvimento desta pesquisa, sA£o consideradas 42 empresas dos paA­ses integrantes do Mercado Integrado Latino-Americano (mila) entre 2013 e 2017. A anAilise realizada permitiu concluir que a gestA£o de gases de efeito estufa e a inclusA£o da mulher na tomada de decisAµes da organizaA§A£o tAam um impacto positivo na geraA§A£o de valor das organizaA§Aµes.

Debido a que en el área de la salud son pocos los estudios que vinculan a esta con la fidelidad de los clientes en el contexto latinoamericano. Se examinó el nivel de responsabilidad social corporativa con la fidelidad de los clientes del servicio asistencial odontológico en tiempos de pandemia. Instrumento aplicado a 323 pacientes de la Clínica Odontológica. Se aplicó un Análisis Factorial Exploratorio a través del software de código abierto y libre distribución. Se obtuvo un Alfa Ordina de 0.996 y 0.922, mostrando que el modelo presentado es adecuado. Los pacientes dan prioridad a su compromiso emocional, sentimental con la institución, siendo la principal variable, seguida de la relación de interdependencia que le dan entre ellos y la Institución. Se presentó de manera exitosa la realización de un AFE para medir y hallar las variables latentes en el estudio definido para el presente trabajo, los resultados numéricos, propios del método multivariante han indicado su adecuación y capacidad de explicación de la idoneidad de su utilización, con valores de bondad de ajuste, y confiabilidad que cumplen las exigencias para su aplicabilidad. En el caso presentado, los resultados del AFE confirman que para la clínica en estudio en tiempos de pandemia sólo dos variables latentes son importantes para comprender la relación de los pacientes con la clínica, siendo estas el Factor 1: Compromiso relacional y el Factor 2: Valor relacional de interdependencia.

La crítica y limitaciones en la explicación sobre todo de las crisis económicas de las últimas décadas ha fomentado la aparición de nuevos enfoques económicos, algunos con una visión práctica para adaptarse la visión ortodoxa dominante y otros con una más teórica que proponen cambios abruptos en la creación de riqueza, que muchas veces acaban solapándose o pueden provocar una confusión de conceptos porque los diferentes enfoques pueden tener bases comunes pero los conceptos en los que se basan pueden ser muy distintos. En el presente artículo se analizan más de 30 de estos enfoques alternativos clasificándolos respecto a cuatro ejes (económico, sostenible, social y responsable), según sean sus impactos en las dinámicas económicas (valor dinero), en la sostenibilidad medioambiental (posibilidades generaciones futuras), en la justicia y derechos sociales (efectos sobre desfavorecidos), y en la responsabilidad moral (consideración reparación del daño revirtiéndolo). El resultado es un mapa de los diferentes enfoques económicos que muestra, en general, los enfoques que priorizan la dimensión económica sobre todo son bajos en sostenibilidad y consideraciones sociales, los sostenibles se mueven en casi todo el espectro del mapa, los sociales tienden a olvidar la dimensión medioambiental, mientras que los responsables tienden a estar cerca del centro. Este mapa ayuda a entender o clasificar mejor las políticas o gestión pública de las diferentes economías en tanto que están basadas, justificadas o aprovechan la narrativa discursiva del enfoque económico o sus conceptos clave que toman como referencia.

La comparació de dues experiències d'aprenentatge servei i cooperació al desenvolupament a l'educació superior a través de l'estudi de casos múltiple permet proposar noves perspectives a les estratègies educatives en la formació de ciutadans compromesos, participatius i solidaris. Algunes de les contribucions més significatives són una major proximitat a les missions de la universitat i a la responsabilitat social universitària per assolir els objectius de desenvolupament sostenible.

Esta tesis evalúa la institucionalización del reporte integrado en el contexto colombiano. Dentro, se examina el proceso de implementación de este tipo de información corporativa, los actores clave del proceso y la divulgación del reporte por parte de las empresas colombianas que así lo declaran en la base de datos de GRI en el período 2013-2018. Como pregunta de investigación se planteó: ¿cuál es la situación y los factores que impulsan la implementación del Reporte Integrado en Colombia? Así, esta tesis asume el caso de la institucionalización del RI en Colombia, tomando como unidades de análisis las empresas colombianas que divulgan este informe en el período 2013-2018. Desde una perspectiva crítica-interpretativa se acuden a los referentes socio-institucionales para dar cuenta de dicho proceso de institucionalización, así como de los intereses declarados por las empresas para su divulgación. Asimismo, se realiza un análisis de contenido con el propósito de caracterizar el proceso de divulgación del RI en las empresas colombianas seleccionadas, identificando su evolución (empresas, número de informes y años) y el grado implementación. La información analizada se constituyó de 34 informes de 10 empresas que declaran divulgar reportes integrados, así como del resultado de la aplicación de entrevistas semiestructuradas a preparadores del reporte en las empresas, entidades de regulación, firmas de auditoría y consultoría y a algunos especialistas académicos. Del análisis efectuado se colige que el reporte integrado no se encuentra plenamente institucionalizado en nuestro contexto y su implementación está aún en ciernes. Por ello, el cumplimiento de los conceptos fundamentales, las directrices y los contenidos del marco RI es insuficiente y lo que se prioriza es el cumplimiento de GRI. Por tanto, los informes divulgados por las empresas son informes de sostenibilidad con menciones del marco RI como referentes para su producción. Finalmente, el enfoque y los intereses declarados en los informes dan cuenta de la necesidad de maximización de valor y de legitimación que persiguen las empresas para atraer inversores, presentarse como innovadoras y evitar riesgos reputacionales que pongan en peligro la sostenibilidad financiera de las empresas. (Texto tomado de la fuente) This thesis evaluates the institutionalization of integrated reporting (IR) in the Colombian context. Here, the implementation process of this type of corporate reporting, the key actors in the process, and the report disclosures by the Colombian companies that declare in the GRI database in 2013-2018 are examined. The research questions are: What are the situation and the factors driving Integrated Reporting in Colombia? Thus, this thesis assumes the case of the institutionalization of IR in Colombia, taking as units of analysis the Colombian companies that disclose this report in the period 2013-2018. From a critical-interpretative perspective, socio-institutional referents are used to account for this institutionalization process and the companies' interests for their disclosure. Likewise, content analysis is conducted to characterize the IR disclosure process in the selected Colombian companies in order to identify its evolution (companies, number of reports, and years), and the degree of implementation. The work relies on 34 reports from 10 companies and the result of semi-structured interviews with preparers of the report in the companies, regulatory entities, auditing, consulting firms, and some academic specialists. The analysis shows that integrated reporting is not fully institutionalized in our context, and its implementation is still in its embryonic stages. Therefore, compliance with the fundamental concepts, guidelines, and contents of the IR framework is insufficient, and what is prioritized is compliance with GRI. Hence, the companies' reports are sustainability reports with mentions of the IR framework as references for their preparation. Finally, the approach and interests declared in the reports reflect the need for value maximization and legitimacy pursued by companies. To attract investors, the above depict themselves as innovators and avoid reputational risks that could undermine companies' financial sustainability. Esta tese avalia a institucionalização de relatórios integrados no contexto colombiano. No interior, examina o processo de implementação deste tipo de relatório corporativo, os atores-chave no processo e a divulgação do relatório pelas empresas colombianas que o declaram no banco de dados GRI no período de 2013-2018. A questão da pesquisa é: qual é a situação e os fatores que impulsionam a implementação do Relatório Integrado na Colômbia? Assim, esta tese assume o caso da institucionalização de RI na Colômbia, tomando como unidades de análise as empresas colombianas que divulgam este relatório no período de 2013 a 2018. De uma perspectiva crítico-interpretativa, os referentes sócio-institucionais são utilizados para dar conta deste processo de institucionalização, bem como dos interesses declarados pelas empresas para sua divulgação. Da mesma forma, é realizada uma análise de conteúdo para caracterizar o processo de divulgação de RI nas empresas colombianas selecionadas, identificando sua evolução (empresas, número de relatórios e anos) e o grau de implementação. As informações analisadas consistiram em 34 relatórios de 10 empresas que declaram divulgar relatórios integrados, bem como o resultado da aplicação de entrevistas semi-estruturadas com preparadores do relatório nas empresas, entidades reguladoras, empresas de auditoria e consultoria e alguns especialistas acadêmicos. A análise mostra que os relatórios integrados não estão totalmente institucionalizados em nosso contexto e sua implementação ainda está em seus primórdios. Portanto, o cumprimento dos conceitos, diretrizes e conteúdos fundamentais da estrutura de RI é insuficiente e o que é priorizado é o cumprimento do GRI. Portanto, os relatórios divulgados pelas empresas são relatórios de sustentabilidade com menções à estrutura de RI como referências para sua produção. Finalmente, a abordagem e os interesses declarados nos relatórios refletem a necessidade de maximização de valor e legitimação perseguida pelas empresas para atrair investidores, apresentar-se como inovadores e evitar riscos de reputação que comprometam a sustentabilidade financeira das empresas. Maestría Magíster en Contabilidad y Finanzas Estudio de caso, Análisis de contenido. Contabilidad, responsabilidad social y empresa

espanolLos informes de sostenibilidad permiten a las empresas mostrar su compromiso social y ambiental, estas revelaciones trascienden el ambito financiero pero impactan en el mismo. El objetivo de este estudio es hacer una aproximacion sobre la incidencia de la estructura del gobierno corporativo y los informes de sostenibilidad en el valor financiero de las empresas, nutriendo la discusion alrededor del tema, especialmente en zonas emergentes como Latinoamerica, donde los desarrollos teoricos estan creciendo. La tecnica empleada fue el anel de datos no balanceado, con un total de 280 observaciones empresa ano. A partir de la revision teorica y al contrastar las hipotesis planteadas en empresas colombianas y chilenas, se encontraron elementos para concluir que existe una relacion positiva entre la presentacion de informes de sostenibilidad y la generacion de valor de las firmas. EnglishSustainability reports allow companies to show their social and environmental commitment, these revelations transcend the financial sphere but impact on it. The objective of this study is to analyze the impact of the corporate governance structure and sustainability reports on the firm value, thus nourishing the discussion around the issue, especially in emerging areas such as Latin America, where the related theoretical developments are incipient. The technique used was the unbalanced data panel, with a total of 280 company-year observations. Based on the theoretical review and the hypothesis put forward in Colombian and Chilean companies, elements were found to conclude that there is a positive relationship between the presentation of sustainability reports and the generation of firm value. francaisLes rapports de durabilite permettent aux entreprises de montrer leur engagement social et environnemental. Ces revelations vont au-dela de la sphere financiere, mais ont egalement un impact sur celle-ci. L’objectif de cette etude est de faire une approximation de l’incidence de la structure de la gouvernance d’entreprise et des rapports de developpement durable sur la valeur financiere des entreprises, en alimentant la discussion autour du sujet, en particulier dans les regions emergentes telles que l’Amerique Latine, ou les developpements theoriques importants sont en croissance. La technique utilisee etait le panneau de donnees non equilibre, avec un total de 280 observations par annee. Sur la base de la revue theorique et de l’hypothese avancee par les entreprises colombiennes et chiliennes, des elements ont ete trouves qui permettent de conclure qu’il existe une relation positive entre la presentation de rapports de developpement durable et la creation de valeur par les entreprises. portuguesOs relatorios de sustentabilidade permitem que as empresas mostrem seu compromisso social e ambiental, e essas revelacoes vao alem da esfera financeira, mas tem impacto sobre ela. O objetivo deste estudo e fazer uma aproximacao sobre a incidencia da estrutura de governanca corporativa e relatorios de sustentabilidade sobre o valor financeiro das empresas, alimentando a discussao em torno do tema, especialmente em areas emergentes como a America Latina, onde os desenvolvimentos teoricos estao crescendo. No trabalho a tecnica utilizada foi o painel de dados desequilibrados, com um total de 280 observacoes ano-empresa. Com base na revisao teorica e nas hipoteses levantadas em empresas colombianas e chilenas, foram encontrados elementos que nos permitem concluir que existe uma relacao positiva entre a apresentacao de relatorios de sustentabilidade e a geracao de valor pelas empresas.

RESUMEN: El propósito de este artículo es analizar el desempeño financiero y operativo de las empresas del sector de energía eléctrica en Colombia y evidenciar las prácticas para contribuir con los Objetivos de Desarrollo Sostenible (ODS). Este estudio se fundamenta en el llamado a las compañías a articular su gestión financiera y no financiera para estar en sintonía con la agenda 2030 de este sector sensible y relevante para el desarrollo del país. Se realizó un análisis univariante de indicadores financieros y operativos de los años 2014-2019 y mediante el análisis de contenido se revisaron reportes de sostenibilidad para estudiar cómo logran un acercamiento al cumplimiento de los ODS. Se encontró que los ODS son priorizados en su estrategia y son reportados dentro de sus informes de sostenibilidad en la mayoría de las empresas, siguiendo las recomendaciones de publicación de acuerdo a los lineamientos del Global Reporting Initiative (GRI) y del SDG Compass, y que sus resultados financieros medidos a través del estudio de las rentabilidades permiten apalancar sus acciones de sostenibilidad, sin embargo, no se pudieron determinar montos invertidos o presupuestos de gasto destinados a establecer los objetivos de desarrollo sostenible de manera oficial o su reflejo en los estados financieros. Este trabajo abre las puertas a futuras investigaciones especialmente en lo referido a la evaluación del cumplimiento de los ODS por las empresas del sector energético.

It is difficult to imagine life without changes influenced by technology and innovation, which are characteristic of the era in which we live, with changes that, albeit always present throughout the history of mankind, are today presented as challenges for companies, organisations and governments, which pursue sustainable development, that is, prudent use of resources for the benefit of humans and the ecosystem around us, in a way that makes available such resources today and into the future. Unfortunately, the outcome of business innovation practices that are at the centre of these processes have resulted in the exclusion of four billion segment of the population comprising low-income groups in developing countries, also in degradation of natural resources, climate change, social inequality and excessive consumption of resources, because perhaps what was once good and innovative is now no longer so. In this context, debates have emerged and caught the attention of researchers and practitioners about how companies could innovate in a way that promotes sustainable development, which comes from "innovation", but also it to be "responsible". Responsible innovation (RI) deepens the relationship between science and society, which seeks for innovation under a democratic governance framework to be better integrated into society to ensure its contribution and benefits are effective. But how does responsible innovation in industry happen? In other words, in terms of one of the most widely used definitions in the academic context, “responsible innovation means taking care of the future through collective stewardship of science and innovation in the present”. Although this last definition acknowledged responsible innovation as a practice closely related to sustainability, the way in which its integration happen into industry is still in its infancy, and even more so when it comes from small and medium-sized enterprises (SMEs). This discussion remains one of the major research gaps analysed in this thesis. Moreover, in order to survive in a global and highly competitive environment, SMEs seek to achieve sustainable development through technological innovations. 3D printing (3DP) holds substantial promise for sustainability and the creation of a circular economy. Although 3D printing does not have a real sense of poverty alleviation in developing countries, has the potential to be a transformative alternative to the local production and consumption system. Manufacturing requires an understanding of local cultural issues that affect the management and organizational practices on which the competitiveness of enterprises is based. In that sense, once the decision is made to use a technology, it must be adopted and implemented. However, 3D printing, in that sense, is currently in the early stages of adoption especially from the perspective of small and medium enterprises. Therefore, in order to strengthen this area of research, this dissertation presents a comprehensive analysis of the factors influencing the adoption of 3D printing by different types of SMEs. This analysis is therefore another of the main topics analysed in this thesis. Regarding the main topics of this thesis, unawareness of the potential value of responsible innovation for SMEs with the common objective of reaching sustainability, that generates economic benefits, but also generate social value connected to the global challenges of society. Even more so in a developing country, such as Bolivia, means once again being left out of an important socio-economic development, in a society that is marginal to what is going to happen. Bolivia has been undergoing a major boom period in recent years due to the price of oil and its derivatives, which has led to one of the best GDP per capita indices in Latin America, but despite these indicators, it is one of the poorest countries in the region with one of the highest indices of inequality, which could increase levels of poverty and extreme poverty, which in 2019 were 37.2% and 12.9% respectively (INE, 2019). These are part of the greatest challenges that Bolivia still faces. Thus, the third analysis for understanding the spread of responsible innovation is through corporate social responsibility (CSR) practices. This understanding is crucial for SMEs because, CSR seems to have a relevant capability of promoting responsible innovation, in particular resulting from collaboration with other stakeholders. Based on the existing literature, this dissertation proposes three different analyses. The first empirical study explores the key factors that determine the adoption of 3DP technology by SMEs in Arizona in the United States. Their results suggest that factors such as relative advantage, integration, readiness, managerial obstacles, and in turn, external collaboration foster the adoption of 3DP. The second study deals with a systematic literature review to develop a conceptual model for responsible innovation and its relationship with business performance through corporate social responsibility and sustainable innovation practices. The last one empirical study focuses on explore whether CSR practices towards stakeholders promotes RI and financial performance, findings suggest that the relationship between CSR and financial performance mediated by responsible innovation was positive but weak. Finally, the results of this dissertation join the emerging debate on responsible innovation and its application in SMEs. The focus is on SMEs because they represent 98% of the companies in the world. Their achievements have the potential to generate a major impact on the country's economy and society. Furthermore, this dissertation could also help researchers and practitioners to new insights to address responsible innovation for society, with society and for sustainable development.

CFG-Copeinca es una empresa privada que busca impulsar el desarrollo sostenible en su cadena de valor, en las comunidades de sus zonas de influencia directa, y en la sociedad en general; a través de iniciativas integrales de Responsabilidad Social. La educación es uno de los pilares principales que guía sus acciones de desarrollo comunitario. Entre las principales actividades realizadas se encuentran: la implementación del programa de logros de aprendizaje en la I.E. Nº41515 “Reino de España” en La Planchada, Arequipa; la mejora de la infraestructura de la institución, equipamiento de material educativo y logístico, la contratación de docentes para clases de reforzamiento en diversas materias, entre otras. A raíz de la pandemia ante el COVID-19, los alumnos se vieron obligados a continuar con una educación remota y virtual, y el apoyo académico impulsado por CFG-Copeinca se vio interrumpido, dada la suspensión de las clases presenciales. Esto ha afectado directamente en el rendimiento académico de los estudiantes, generando que tengan problemas para avanzar en su aprendizaje. El presente trabajo propone un plan de comunicación para implementar talleres virtuales de reforzamiento escolar extracurricular, a través del apoyo de los miembros del voluntariado corporativo de CFG-Copeinca, a fin de que los alumnos de la I.E. Nº41515 “Reino de España” puedan continuar con un desarrollo escolar óptimo. CFG-Copeinca is a private company that seeks to promote sustainable development in its value chain and in the communities in its areas of direct influence, through social responsibility initiatives. Education is one of the main pillars that guides their community development actions. Among the main activities carried out are the implementation of the learning achievement program in the I.E. No. 41515 "Reino de España" in La Planchada, Arequipa; improving the institution's infrastructure, equipping educational and logistical material, hiring teachers for reinforcement classes in various subjects, among others. As a result of the COVID-19 pandemic, students were forced to continue with a remote and virtual education, and the academic support promoted by CFG-Copeinca was interrupted, due to the suspension of face-to-face classes. This has directly affected the academic performance of the students, causing them to have problems advancing in their learning. This paper proposes a communication plan to implement virtual workshops for extracurricular school reinforcement, through the support of the members of the CFG-Copeinca corporate volunteering, so that the students of I.E. No. 41515 "Reino de España" can continue with optimal school development.

Màster Oficial d'Internacionalització, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2020-2021, Tutor: Fariza Achcaoucaou Iallouchen, El protagonismo de los últimos años de las empresas multinacionales como actores principales del sistema internacional ha sido innegable, y en un contexto económico-social lleno de cambios por una mayor interdependencia de las economías nacionales, un alto número de intercambios comerciales y un exponencial progreso tecnológico, ha surgido la necesidad de nuevas prácticas de gestión corporativa que mitiguen posibles efectos negativos de la actuación de grandes corporaciones a escala global. El presente trabajo se basa en el análisis de la Responsabilidad Social Corporativa como dinámica de gestión innovadora en el ámbito empresarial multinacional, y pretende analizar su proceso de implementación como elemento estratégico, evaluando qué factores representan un desafío para el logro de resultados adecuados. Especialmente, se intenta determinar la viabilidad de su puesta en práctica, con la intención de resolver qué intereses se priorizan en la praxis de grandes corporaciones vinculadas a una gestión socialmente responsable.

Treballs Finals del Grau d'Economia, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2019-2020, Tutor: Montserrat Termes-Rifé, [eng] This paper shows that stock market returns are related to ESG (Environment, Social and Governance) performance and that different areas of ESG performance affect returns in different ways. It shows that improved environmental performance is related with decreased returns, likely due to decreased idiosyncratic risk. At the same time improved social and governance performance is related to increased returns, meaning that these factors are indicators of quality. These insights are based on data from German and European stocks for the period from 2000 to 2020. Fixed-effect least square estimation was utilized. Additionally, the paper shows that there are some differences in these relationships depending on the size of firms. It also shows that these relationships are stronger in the time period after the financial crisis than for the period before the financial crisis., [spa] Este trabajo muestra que los rendimientos del mercado de valores están relacionados con el desempeño de ESG (Medio Ambiente, Social y Gobernanza empresarial) y que las diferentes áreas de ESG afectan a los rendimientos de diferentes maneras. Muestra que el desempeño ambiental mejorado está relacionado con una reducción de los rendimientos, probablemente por motivo de disminución del riesgo idiosincrásico. Al mismo tiempo, el mejor desempeño social y de gobernanza está relacionado con mayores rendimientos, lo que significa que estos factores son indicadores de calidad. Estos resultados se basan en datos de acciones alemanas y europeas para el período de 2000 a 2020. Se utilizó modelos de efecto fijo. Además, el trabajo muestra que existen algunas diferencias en estas relaciones en función del tamaño de las empresas. También muestra que estas relaciones son más fuertes en el período posterior a la crisis financiera que en el período anterior a la crisis financiera.

Sustainable development is a fundamental objective for guaranteeing the future of the planet. Taking into account the impact of emerging economies on the global economy and the scarcity of papers that have considered the effect of CSR initiatives on consumer behavior on those economies, it seems that further research on this issue is necessary. In particular, we analyze the extent to which CSR affects the connection and links of the consumer to the brand (i.e., self–brand connection, brand engagement). The main contribution of the paper to the field is the analysis of the interaction between CSR and branding in the context of an emerging economy. To that aim, and also in a novel way, we use the Stimuli–Organism–Response (SOR) model for a sample of more than 400 food and beverage consumers in Metropolitan Lima, Peru. Our results show that CSR effectively acts as a stimulus for consumers to identify and link to brands and that, in addition, these links generate buy-back (i.e., loyalty) and recommendation behaviors (i.e., WOM) which, in turn, create a great commercial value for companies. This research also analyses how incomes and educational levels moderate the intensity of such links. For practical implications, global trends in managing CSR and branding may be useful, although some cross-cultural and context-specific adaptations are necessary.

RESUMEN: La investigación tiene como objetivo analizar la evolución de los informes de sostenibilidad en las pymes colombianas entre el 2009 y el 2018, para esto se establecieron los antecedentes y el marco teórico en el que se mueven las memorias de sostenibilidad, realizando un análisis documental en el que se indican las principales posturas de la contabilidad social y ambiental y se define el contenido que estos deben revelar de acuerdo a los lineamientos de GRI –Global Reporting Initative-. Posteriormente, se determinaron algunas características de las empresas que emitieron informes de sostenibilidad, luego de una depuración de la Base de Datos del GRI; a continuación y mediante la misma base de datos, las páginas web de las compañías y la página del Pacto Global se obtuvieron los informes de sostenibilidad de ellas, a los cuales se les realizó un análisis de contenido de acuerdo a los requerimientos previamente definidos en listas de chequeo, logrando concluir que hay poca acogida de los informes de sostenibilidad en las pymes colombianas, existe una necesidad de darse a conocer por parte de las empresas que los emiten y se encuentran fallas en la presentación de contenidos como estrategia, la selección de los grupos de interés, la materialidad y los enfoques de gestión.

El presente proyecto evalua la viabilidad de negocio de comercialización de agua purificada no embotellada considerando la problemática actual, a nivel mundial, en cuanto a consumo de alimentos no saludables generando enfermedades, dolencias y/o deterioro de la salud e impacto ambiental generado por la utilización de envases plásticos cuya descomposición tarda aproximadamente 450 años y termina en la tierra, lagos, ríos, playas y mares. En la evaluación se utiliza como medio de estimación la toma de encuestas, que permiten aproximar y determinar la demanda y proyectarla considerando niveles socioeconómicos, distritos, hábitos de consumo saludables, rango de edades y compromiso con el cuidado del medio ambiente logrando obtener nuestro público objetivo y definiéndose de esta manera los puntos de venta estratégicos según su afluencia. Se puede concluir afirmando la viabilidad del proyecto tanto técnico, social y económico; además, fomentando el consumo de agua purificada de bajo costo, saludable y contribuyendo en la reducción de la contaminación ambiental en un estimado de 1,970 kg/mes de plástico no utilizado (65,600 botellas plásticas de ½ litro). This project evaluates the viability of the commercialization business of purified nonbottled water considering the current problem, worldwide, in terms of consumption of unhealthy foods generating diseases, aliments and / or deterioration of health and environmental impact generated by the use of plastic containers whose decomposition takes approximately 450 years and ends up on land fills, lakes, rivers, beaches and the ocean. In the evaluation, the taking of surveys is used as a mean of estimation, which allowed us to approximate and determine the demand and project it considering socioeconomic levels, districts, healthy consumption habits, age range and commitment to caring for the environment, achieving our target audience and defining in this way the strategic points of sale according to their affluence. It can be concluded the viability of the project both technical, socioeconomic; in addition, promoting the consumption of low-cost, healthy purified water is contributing to the reduction of environmental pollution by an estimated 4343.107 pounds / month of unused plastic (65,600 ½-liter plastic bottles).

Este proyecto tiene como finalidad introducir el abuso sexual infantil como tema de conversación en las familias del NSE D y E, específicamente en niños de 6 a 8 años. A través de materiales didácticos que acompañarán a los productos de Chiquinho & Chiquinha. Estos materiales didácticos a su vez, invitarán a sus destinatarios a la plataforma web: www.tumundochiqui.pe, donde podrán encontrar más información sobre el tema, juegos, líneas de ayuda, etc. Pero también, información sobre la empresa, sus productos, puntos de venta y de contacto. En este documento se muestra la evolución de cada pieza gráfica creada para el proyecto y su propósito. Así como la validación de madres de familia y especialistas en el tema. This project aims to introduce child sexual abuse as a topic of conversation in the families of the Social-economic level D and E, specifically in children aged 6 to 8 years. Through teaching materials that will accompany the products of Chiquinho & Chiquinha. These teaching materials will, in turn, invite their recipients to the web platform: www.tumundochiqui.pe, where they can find more information on the subject, games, help lines, etc. But also, information about the company, its products, points of sale and contact. This document shows the evolution of each graphic piece created for the project and its purpose. As well as the validation of mothers and specialists in the field.

RESUMEN: La tendencia de globalización ha venido creando nuevos retos para las empresas en general, conllevando a que estas replanteen procesos y políticas en cuanto al desarrollo de sus actividades. En este sentido, este artículo por medio de una revisión literaria busca relacionar 2 espectros primordiales en la estructura de toda organización, siendo estos la certificación en calidad y la responsabilidad social empresarial, determinando que tienen una relación complementaria y enfocando los esfuerzos principalmente en la generación de valor como organización, viéndolo desde una perspectiva local y exterior.

RESUMEN: La relación existente entre la Responsabilidad Social Empresarial (RSE) y la Administración de la Calidad Total, ha tomado mayor relevancia en los últimos años, pues las compañías utilizan herramientas derivadas de esta filosofía como las normas ISO 14001 y 26000 como medio para legitimar el impacto que han tenido sobre el medio ambiente y la sociedad. Por esta razón, en este artículo se realiza una revisión y reflexión de tipo cualitativo con alcance documental en dónde se analizó, a través del caso de la compañía Ecopetrol, la lógica medio ambiental y social bajo la que se certifica en calidad y se evaluará, a través de la contrastación con versiones diferentes a sus informes, si realmente lo realizan en esta vía o si, por el contrario, sus objetivos contienen otra lógica. La reflexión propuesta busca analizar el sentido o razón por la cual el tema ambiental y social es incluido en estas normas y los motivos por los cuáles las compañías se orientan a su aplicación o certificación. ABSTRACT: The relationship between Corporate Social Responsibility (CSR) and Total Quality Management has become more relevant in recent years, since companies used tools derived from this philosophy such as ISO 14001 and 26000 standards as a means to legitimize The impact they have suffered on the environment and society. For this reason, in this article, a qualitative review and reflection with a documentary scope is carried out where, through the case of the Ecopetrol company, the environmental and social logic under which quality is certified and evaluated is analyzed, through the contrast with different versions of their reports, if they really do it in this way or their objectives contain another logic. The proposed reflection seeks to analyze the meaning or reason why the environmental and social issue is included in these standards and the reasons for the controls companies are oriented to their application or certification.

Responsible innovation has always been an important issue in discourses addressing the major challenges faced by humankind in terms of natural resource degradation, climate change, economic progress and societal well-being. However, its integration into industry is still in its infancy, and even more so when it comes to small and medium-sized enterprises (SMEs). The aim of this research is to use a systematic literature review to develop a conceptual model for responsible innovation and its relationship with SME performance, in connection with sustainable innovation and corporate social responsibility practices. A bibliometric analysis of 102 articles collected between 2000 and April 2020 from the Web of Science database was used, in addition to the systematic literature review using the Gephi and NVivo software. The study presents an overview of the articles, authors, and most influential journals and research clusters identified, and provides a solid conceptual framework to be applied in this field and in the context of SMEs.

RESUMEN Este artículo pretende validar los efectos que tienen los reportes de sostenibilidad en el desempeño financiero de las empresas colombianas. A través de un modelo de datos de panel y la información de 30 empresas que cotizan en la bolsa de valores colombiana para el periodo 2012 - 2015, se evalúa la incidencia que tienen los reportes de sostenibilidad sobre el desempeño financiero de este grupo de empresas. Se concluye que el tamaño de la empresa y la cantidad de indicadores ambientales tienen un efecto positivo en el desempeño financiero, mientras que la antigüedad de la misma causa lo contrario. CLASIFICACIÓN JEL: G32, G31 CONTENIDO: Introducción; 1. Algunos antecedentes sobre los reportes de sostenibilidad y el desempeño financiero de las empresas; 2. Estrategia metodológica; 3. Algunos resultados obtenidos; 4. Bibliografía. ABSTRACT This paper aims to validate the effects that sustainability reports have on the financial performance of Colombian companies. Through a panel data model and the information of 30 companies listed on the Colombian stock exchange for the 2012 - 2015 period, the impact of sustainability reports on the financial performance of this group of companies is evaluated. It is concluded that the size of the company and the number of environmental indicators have a positive effect on financial performance, while its antiquity causes the opposite. JEL CLASSIFICATION: G32, G31 CONTENT: Introduction; 1. Some Background on the Companies’ Sustainability Reports and Financial Performance; 2. Methodological Strategy; 3. Some Results Achieved; 4. Bibliography. RESUMO Este artigo pretende validar os efeitos que os relatórios de sustentabilidade têm no desempenho financeiro das empresas colombianas. Através de um modelo de dados em painel e da informação de 30 empresas que cotizam na bolsa de valores colombiana para o período de 2012-2015, avalia-se a incidência que os relatórios de sustentabilidade têm sobre o desempenho financeiro desse grupo de empresas.Conclui-se que o tamanho da empresa e a quantidade de indicadores ambientais têm um efeito positivo no desempenho financeiro, enquanto a antiguidade da empresa apresenta um efeito contrário. CLASSIFICAÇÃO JEL: G32, G31 CONTEÚDO: Introdução; 1. Alguns antecedentes sobre os relatórios de sustentabilidade e o desempenho financeiro das empresas; 2. Estratégia metodológica; 3. Alguns resultados obtidos; 4. Bibliografia.

Resumen Este artículo aboga por una mayor imbricación de la universidad en la sociedad. Se plantean los conceptos de desarrollo sostenible y responsabilidad social y se define la Responsabilidad Social Universitaria (RSU) como el impacto de la universidad en la sociedad. Se distingue entre diálogo con los grupos de interés y gobierno multistakeholder.

[eng] Despite the literature on corporate social responsibility of small and medium enterprises has grown in recent years, knowledge on the subject is still fragmented and has not yet achieved a coherent theory of social responsibility for companies of this dimension. In this sense, this thesis sought to contribute to the development of the theory from the perspective of small businesses in the Caribbean Region of Colombia. The thesis is structured in three articles. The first article addresses a review of the literature in order to analyze research trends in the field of corporate social responsibility of small and medium enterprises in the period 1970-2018. The results show greater interest in the subject as of 2002, with greater research production, mainly in developed countries in Europe and North America. It also identifies a predominance of empirical studies and the relative decrease of descriptive works in the study of social responsibility in small and medium enterprises. Parallel to the greater collaborative and multidisciplinary work among authors, a low level of connectivity of the authors is observed at the level of the entire network. Finally, it is identified that social responsibility research in smaller companies is in a state of growth, with theoretical restrictions to advance to a state of maturation of knowledge. The second article evaluates the degree of understanding and execution of social responsibility practices in micro, small and medium-sized companies in Barranquilla, following the theory of Stakeholders. Using an exploratory factor analysis in 779 companies, it was found that the variables with the greatest explanatory influence on socially responsible performance are the employees, the environment and the community. In contrast, corporate management, the value chain and the public/governmental sector conditions the development of social responsibility actions. Additionally, there is a weak perception and lack of will among owners and managers to undertake comprehensive social responsibility programs, as well as little interest in formalizing the social initiatives already carried out. The third article develops a new multidimensional scale to measure the perception of owners and/or managers about corporate social responsibility activities and the effect of this perception on the corporate image of micro, small and medium enterprises in the Caribbean region of Colombia. Using structural equations, in a sample of 3069 companies, the causal relationship between social responsibility and corporate image was measured. The results confirmed the empirical validation of three different dimensions to measure social responsibility and its relationship with the corporate image. In particular, the economic dimension acts as the most influential domain of social responsibility, as opposed to the environmental dimension that is less relevant. In addition, the study found that the positive perception of social responsibility acts as a key mediator for the corporate image. Finally, it is important to emphasize that the main contribution of this thesis is in providing empirical evidence on the knowledge and execution of actions of social responsibility in smaller companies in a developing country. In effect, the results show moderate knowledge and the informal implementation of some social responsibility practices, which suggests the need of advancing in social responsibility training programs led by academia, government entities and business associations.

Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2018-2019, Tutor: Antonio Somoza López, Premi a la millor Tesi de Màster en Comptabilitat 2019. ACCID Associació Catalana de Comptabilitat i Direcció, Este trabajo ha realizado un exhaustivo análisis del grupo Inditex, S.A. en los años 2017 y 2018, y para las áreas de responsabilidad social empresarial, fiscal y económica financiera. Por la parte de responsabilidad social corporativa, el grupo refleja una preocupación por satisfacer las necesidades de los grupos de interés y desarrolla numerosas prácticas y políticas para ellos. El segundo punto analizado es la evitación fiscal. Con toda la información examinada, se muestra que la contribución impositiva está en concordancia con el volumen de la actividad. Seguidamente, con el análisis de los estados consolidados se valora la situación económica financiera que se encuentra el grupo. Inditex tiene una muy elevada rentabilidad económica y cuenta con un alto grado de liquidez y solvencia. Finalmente, la conclusión global a la que se llega con el trabajo realizado es que Inditex es un grupo social y medioambientalmente muy responsable, que cumple con sus obligaciones fiscales y con una posición privilegiada desde el punto de vista económico y financiero.

El caso de estudio comprende la realización del autodiagnóstico UNICEF para las empresas que permite la identificación de los riesgos e impactos, de las buenas prácticas de una empresa financiera cooperativa, Cooperativa Financiera de Antioquia CFA, y proponer un plan de debida diligencia que impacte su estrategia RSE corporativa con la garantía, protección y promoción de los derechos de los Niños, Niñas y Adolescentes (NNA) de acuerdo a las orientaciones del Fondo de las Naciones Unidas para la Infancia –UNICEF

La Revolución Científica, -junto con el antropocentrismo característico de la Edad Moderna-, permitió el surgimiento de un modelo económico que ha generado grandes impactos negativos al medio ambiente por no considerarlo como un valor en las estructuras morales de las sociedades modernas -- A finales del siglo XX, la preocupación por el medio ambiente ha aumentado a la par de las problemáticas asociadas al cambio climático, la contaminación del entorno, los problemas de salud, y demás afectaciones producidas por una interacción desmedida del hombre en la naturaleza -- Esto ha permitido la evolución de una conciencia ambiental que ha incluido al medio ambiente como un valor moral producto de la perspectiva ético-filosófica ecocentrista que caracteriza a las sociedades posmodernas -- Por ende, el presente proyecto pretende realizar un acercamiento conceptual de la Responsabilidad Social Ambiental (RSA), la cual surge por las transformaciones ideológicas que han suscitado el replanteamiento del rol de la sociedad frente al cuidado del medio ambiente -- Para el cumplimiento de este objetivo se realizó un estudio investigativo acerca de todo el desarrollo jurisprudencial, normativo e internacional sobre este concepto; llegando la conclusión de que no existe un concepto claro en Colombia sobre el mismo, ya que se ha entendido como un elemento subsidiario de la Responsabilidad Social Empresarial (RSE) -- Por lo tanto, el objetivo principal del presente proyecto será abastecer a la RSA de elementos jurídicos extraídos del Derecho Ambiental con el fin unificar un concepto que permita evidenciar cuando un agente está implementando acciones de Responsabilidad Social Ambiental, The Scientific Revolution, together with the anthropocentrism characteristic of the Modern Age, allowed the emergence of an economic model that has generated great negative impacts on the environment by not considering it as a value in the moral structures of modern societies -- At the end of the 20th century, concern for the environment has increased along with the problems associated with climate change, pollution of the environment, health problems, and other effects produced by an excessive interaction of man in nature -- This has allowed the evolution of an environmental conscience that has included the environment as a moral value product of the ethical-philosophical ecocentrist perspective that characterizes postmodern societies -- Therefore, the present project intends to carry out a conceptual approach of the Environmental Social Responsibility (RSA), which arises from the ideological transformations that have provoked the rethinking of the role of society in relation to the care of the environment -- To fulfill this objective, a research study was carried out on all the jurisprudential, normative and international development on this concept; arriving at the conclusion that there is no clear concept in Colombia about it, since it has been understood as a subsidiary element of Corporate Social Responsibility (CSR) -- Therefore, the main objective of this project will be to supply the RSA with legal elements extracted from Environmental Law in order to unify a concept that allows showing when an agent is implementing Environmental Social Responsibility actions

Compartir ideas. La universidad va al instituto es un proyecto de aprendizaje servicio transversal de la Universidad de Barcelona. Este representa una propuesta de aprendizaje servicio que bajo una estructura común permite la participación de estudiantes y profesorado de distintas disciplinas en un mismo proyecto. El aprendizaje servicio (ApS) es una propuesta formativa que permite el desarrollo de diferentes tipos de aprendizajes a partir de la implicación en necesidades sociales reales con la intención de transformarlas (Tapia, 2001; Martínez, 2008; Puig, 2009). En este tipo de proyectos están presentes simultáneamente la intencionalidad pedagógica y la intencionalidad solidaria. Se pueden definir como experiencias educativas solidarias protagonizadas por estudiantes, que tienen como objetivo atender a una necesidad de los destinatarios a la vez que planificar y mejorar la calidad de los aprendizajes (Tapia, 2006).

En los últimos tres años los diferentes medios de comunicación han dado cuenta de la mala percepción de la ciudadanía sobre las empresas privadas que contratan con el Estado, específicamente en lo que a su función sancionatoria en materia contravencional de tránsito concierne -- Bajo ese panorama, se planteó un trabajo investigativo orientado a conocer si la implementación de prácticas de RSE por parte de estas empresas, pudiera mejorar su reputación -- Para el efecto, entre los meses de octubre y noviembre del año 2017, se acudió a la opinión informada de doce expertos que fueron sometidos a entrevistas a profundidad y al juicio de cien ciudadanos sancionados que fueron encuestados mediante guías de respuesta cerrada -- Como resultado se constató la imagen negativa de estas empresas y la posibilidad de que las prácticas de RSE tuviesen un papel importante en el mejoramiento de su reputación -- A partir de los hallazgos, se formulan una serie de recomendaciones que podrían servir de insumo para el diseño de estrategias de mejoramiento del prestigio de estas organizaciones, In the last three years the different media have shown the bad perception of the citizenship about the private companies that contract with the State, specifically as regards their sanctioning function in traffic contraventional matters -- Under this scenario, an investigative work was designed to find out if the implementation of CSR practices by these companies could improve their reputation -- For this purpose, between the months of October and November of 2017, the opinion of twelve experts who were subjected to in-depth interviews and the judgment of one hundred sanctioned citizens who were surveyed through closed-response guides, was considered -- The result was a negative image of these companies and the possibility that CSR practices played an important role in improving their reputation -- Based on the findings, a series of recommendations that could serve as an input for the design of strategies for improving the prestige of these organizations are formulated

En este documento se plantean diferentes conceptos de corrupción empresarial en Colombia y se hace una comparación, a través de una revisión documental, de diferentes definiciones sobre ese concepto, así mismo se identifican los efectos, las causas y las consecuencias que genera la corrupción en el ámbito público y privado y cómo podría contrarrestarse el flagelo a través de la identificación de mecanismos de prevención, de fomentar la ética empresarial e individual y de la implementación responsable y coherente de políticas de responsabilidad social empresarial, ya que se evidencia que mecanismos bien aplicados y que hagan parte de las culturas y actuaciones de los funcionarios y empresarios, podrían ser efectivos y ayudar para que los efectos e impactos de la corrupción se disminuyan buscando el beneficio social, la reducción de la desigualdad del ingreso y la generación de oportunidades de crecimiento social y económico, This document presents a different concepts of business corruption in Colombia and a comparison made through a documentary review as well as the effects, causes and consequences generated by corruption in the country -- Public and Private corruption is mentioned and how the scourge could be counteracted through the identification of prevention mechanisms, the promotion of business and individual ethics and the responsible and coherent implementation of corporate social responsibility policies

The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communication strategies are the most commonly used. Our research has theoretical and practical implications based on the assumption that the study of corporate reports has particular importance for those BGs with diversification strategies and international orientation, since it opens possibilities for future research.