Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia

Detalhes bibliográficos
Autor(a) principal: Toro, Lina María Maya
Data de Publicação: 2018
Outros Autores: Rodríguez, Cristian Alejandro Aragón, Cuellar, Miguel Ángel Sánchez, Quevedo, Nubia Bernal
Tipo de documento: Artigo
Idioma: spa
Título da fonte: CAFI (São Paulo)
Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/36953
Resumo: The present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted. 
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spelling Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of ColombiaRelación entre el desempeño financeiro y las practicas de sostenibilidad de las empresas del sector cosmético y beleza de ColombiaSustentaibilidad en la industria cosméticaThe present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted. El presente artículo de investigación derivado del proyecto de investigación “Propuesta de Registro contable y valoración financiera de la gestión ambiental de las empresas en Colombia”, muestra el grado de correlación que existe entre el desempeño financiero de las empresas dedicadas al sector cosmético y de belleza en Colombia, con el diseño e implementación de políticas de sostenibilidad en las mismas. La investigación se soporta en la teoría normativa de los Stakeholders y de forma concomitante con la teoría de la Contabilidad de la Gestión; de igual forma, la investigación es de corte empírico-trasversal, y se soporta –con base a los resultados obtenidos– dentro de la tipología descriptiva-explicativa y mixta. Como hipótesis se parte de que una buena práctica de diseño e implementación de políticas de sostenibilidad en las empresas de esta naturaleza, mejora notablemente su desempeño financiero. Como conclusión y después de haberse hecho el análisis estadístico de las variables, se acepta la hipótesis inicialmente planteada. El presente paper da cuenta de la importancia que tiene la implementación de políticas de sostenibilidad en el sector cosmético, toda vez que, esta industria se conforma de valores y elementos que afectan fuertemente al medio ambiente, pero también, las pruebas hechas de manera empírica lo hacen. Así mismo, es importante entender que en esta industria, la visibilidad ante los diferentes grupos de interés es fundamental, puesto que ella mejorará sus ventajas competitivas en el mercado y la hará más sostenible en el tiempo. A sí entonces, se analizan las empresas más importantes de la industria cosmética en Colombia, analizando principalmente sus informes integrados que cumplan las condiciones de la International Integrated Reporting Committee (IIRC), se hizo un análisis específicamente a estos reportes y de allí se extrajeron elementos propios de la responsabilidad social de las empresas en materia de estudio y como resultado se obtuvo que específicamente en este tipo de empresas la generación y puesta en marcha de políticas ambientales y sociales, mejoran la visibilidad y por ende los ingresos de la organización.Pontifícia Universidade Católica de São Paulo - PUC/SP2018-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/3695310.23925/cafi.v1i1.36953CAFI; Vol. 1 No. 1 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 22 - 43CAFI; Vol. 1 Núm. 1 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 22 - 43CAFI ; v. 1 n. 1 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 22 - 432595-17502595-175010.23925/cafi.v1i1reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPspahttps://revistas.pucsp.br/index.php/CAFI/article/view/36953/25180Copyright (c) 2018 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessToro, Lina María MayaRodríguez, Cristian Alejandro AragónCuellar, Miguel Ángel SánchezQuevedo, Nubia Bernal2020-07-30T23:50:35Zoai:ojs.pkp.sfu.ca:article/36953Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2020-07-30T23:50:35CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.none.fl_str_mv Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
Relación entre el desempeño financeiro y las practicas de sostenibilidad de las empresas del sector cosmético y beleza de Colombia
Sustentaibilidad en la industria cosmética
title Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
spellingShingle Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
Toro, Lina María Maya
title_short Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
title_full Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
title_fullStr Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
title_full_unstemmed Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
title_sort Relationship Between Financial Performance and Sustainability Practices of the Companies of the Cosmetic and Beauty Sector of Colombia
author Toro, Lina María Maya
author_facet Toro, Lina María Maya
Rodríguez, Cristian Alejandro Aragón
Cuellar, Miguel Ángel Sánchez
Quevedo, Nubia Bernal
author_role author
author2 Rodríguez, Cristian Alejandro Aragón
Cuellar, Miguel Ángel Sánchez
Quevedo, Nubia Bernal
author2_role author
author
author
dc.contributor.author.fl_str_mv Toro, Lina María Maya
Rodríguez, Cristian Alejandro Aragón
Cuellar, Miguel Ángel Sánchez
Quevedo, Nubia Bernal
description The present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted. 
publishDate 2018
dc.date.none.fl_str_mv 2018-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/36953
10.23925/cafi.v1i1.36953
url https://revistas.pucsp.br/index.php/CAFI/article/view/36953
identifier_str_mv 10.23925/cafi.v1i1.36953
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/36953/25180
dc.rights.driver.fl_str_mv Copyright (c) 2018 CAFI - Contabilidade, Atuária, Finanças & Informação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 CAFI - Contabilidade, Atuária, Finanças & Informação
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
dc.source.none.fl_str_mv CAFI; Vol. 1 No. 1 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 22 - 43
CAFI; Vol. 1 Núm. 1 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 22 - 43
CAFI ; v. 1 n. 1 (2018): CAFI - Contabilidade, Atuária, Finanças & Informação; 22 - 43
2595-1750
2595-1750
10.23925/cafi.v1i1
reponame:CAFI (São Paulo)
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str CAFI (São Paulo)
collection CAFI (São Paulo)
repository.name.fl_str_mv CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv nvg@galegale.com.br||
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