Kairós - Documentos de trabajos, técnicos y de divulgación

URI permanente para esta colecciónhttp://hdl.handle.net/10906/80298

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Mostrando 1 - 7 de 7

Unearthing Sedimentation Dynamics in Political CSR: The Case of Colombia
(Springer Verlag, 2017-03-25) Pérezts, Mar
The stream on political corporate social responsibility (PCSR) argues that companies have recently assumed state-like roles to influence global governance. However, following emerging calls for greater contextualization of CSR, we trace the historic evolution of PCSR in the case of Colombia and argue that such political engagement by firms is not new. Looking beyond a linear chronological account, we reveal the sedimentation process behind PCSR by exploring the archetypical political roles businesses have taken on in providing public goods and acting as regulators, and chart their transformation.
A case for assessing ethics and CSR in master’s programs. From Universidad Icesi
(Greenleaf Publishing Limited, 2016-01-01) Benitez Salcedo, Edgar Orlando
Ethics and Corporate Social Responsibility (CSR) is one of the key topics in the learning objectives of all master’s programs at Icesi’s Business School. Alumni from these programs should be able to judge the personal, organizational and social implications of the decisions they make as well as the ethical responsibilities associated with those decisions. This case describes how the business school has assessed the level of achievement related to this learning objective. We focus on the challenge of assessing such topics outside the Ethics and CSR classrooms in order to avoid social desirability bias. We addressed this challenge by developing a case study presented to students in their last semester, which simulates an everyday managerial decision. The case includes a range of activities that allow for evaluation of the reflexive process involved in dealing with the dilemmas that arise when choosing an appropriate business partner and when managing crises.
the acceptance and sustainability of renewable energy projects-a systems thinking perspective
(sustainability, 2016-11-12) González, Ana María
Rapid population growth and increasing concern related to improving the living standards in impoverished communities without damaging the natural environment have drawn attention to the adoption of renewable energy systems (RES) around the world. Despite this global trend, the implementation of these projects has not succeeded completely in rural poor communities due to several factors, including social barriers faced at the time of their execution. These social barriers lead to poor acceptance of the projects and their consequent abandonment. Acceptance is a social construct that is influenced by several factors that need to be understood to achieve successful and sustainable results in the future. In this paper, we develop a conceptual model, based on principles of sustainability and systems thinking, to understand the interrelationships among the main factors that have been reported in the literature as key to determining the sustainability and community acceptance of RES projects. To do so, we review the existing literature on sustainability and social acceptance of RES and then construct a causal-loop diagram of their driving factors. While doing so, we also view the problem through the lens of the sustainable livelihoods framework, aiming to maintain the perspective of rural communities and observing the impacts of RES on their contextual reality. The resulting model helps to understand the multiple interactions that RES projects have with rural communities as well as identify potential intervention points for future projects. We end the paper with a discussion of the implications of the model and how can it be used to inform future rural energy decision making.
Les business models du développement durable
(L'Express - Roularta, 2014-03-01) Ronge, Catherine
Comment organiser des initiatives combinant les enjeux environnementaux et sociaux avec ceux de l’activité de l’entreprise ? Les constats clés d’une étude récente.
Just Do It? The Adoption of Sustainable Supply Chain Management Programs from a Supplier Perspective
(Supply Chain Forum An International Journal, 2014-01-01) Acosta Collazos, María del Pilar
Although many multinational companies are engaged in formal sustainability programs in order to upgrade social and environmental conditions within their supply chains, little is known about adoption at the supplier’s level. Using neo-institutional theory and building on an indepth case study of a middle-sized supplier of a multinational company in the food industry in Latin America, we explore how the firm integrates the requirements of a supplier development scheme and to what extent these demands are diffused to next-tier suppliers. Beyond coercive pressures, our results reveal the role of embedding sustainability demands into local network ties to foster adoption and diffusion in the upstream chain.
Divulgación de información contable-financiera en el sitio web de empresas cotizadas de Chile y México: un estudio exploratorio
(Editorial Pontificia Universidad Javeriana, 2012-07-01) Escobar Váquiro, Natalia
El objetivo de este trabajo es explorar la divulgación de información contable-financiera realizada por una muestra de empresas que cotizan en los mercados de valores de Chile y México, en sus sitios web corporativos. De manera paralela, se analizan los factores que influyen en su dinámica divulgativa y se explora la navegabilidad de los sitios web de las empresas objeto de estudio. El análisis de los factores de influencia se ha abordado a partir de regresiones lineales. Los resultados sugieren que el eje analítico que explica el comportamiento de las empresas analizadas es la teoría de la agencia, según la cual la información se transfiere sobre la base de una relación entre el agente y el principal. Por otro lado, se establece la existencia de una relación negativa y significativa entre el nivel de divulgación y el tamaño de la empresa, que se mide a partir del monto de activos y la relación positiva con los resultados financieros.
Aproximación a los factores que influyen en la divulgación de información sobre RSC en empresas de América Latina
(Pontificia Universidad Javeriana, 2013-04-08) Escobar Váquiro, Natalia
Este documento es una aproximación a la comprensión de los factores que condicionan la divulgación de información sobre responsabilidad social1 en empresas cotizadas de los países de Latinoamérica con costa en el Océano Pacífico. Con base en la teoría de la legitimación, la investigación se encamina a establecer los factores sociocontextuales que pueden ampliar el análisis de la divulgación de información de responsabilidad social corporativa (RSC). Así, este trabajo seguirá un eje cuantitativo que, con base en la construcción de un índice y a partir de un análisis factorial confirmatorio y un análisis multinivel, permitirá conocer el grado de influencia del ambiente institucional en la divulgación de información sobre RSC, y otro eje cualitativo que contribuirá a evidenciar que los valores que subyacen en el ambiente institucional condicionan las acciones encaminadas a la divulgación de información sobre RSC. El estudio concluye evidenciando que la información divulgada constituye una respuesta a los mecanismos de institucionalización o isomorfismos, aunque también se señala la pertinencia de seguir ahondando en la caracterización del ámbito institucional de los países objeto de estudio.

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