Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | CAFI (São Paulo) |
Texto Completo: | https://revistas.pucsp.br/index.php/CAFI/article/view/49546 |
Resumo: | Corporate social responsibility is becoming known in Colombia for its social and humanitarian function, where companies present environmental, social, cultural and coexistence aspects. The aim of this article is to analyse how the assurance of corporate responsibility management practices in ESALs is a valuable tool, in accordance with ISO 26000 and SA 8000 standards, thus following the guide to corporate responsibility assurance. At methodological level, this research begins with the characterisation of the corporate responsibility management practices of ESAL, the requirements and obligations for these management practices to be carried out and finally, a diagnosis of the current state of compliance in corporate responsibility management practices is made through a case study. |
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Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESALEl aseguramiento como herramienta de valor: análisis a partir de las prácticas de gestión de la responsabilidad corporativa en las ESALEl aseguramiento como herramienta de valor: análisis a partir de las prácticas de gestión de la responsabilidad corporativa en las ESALCorporate social responsibility is becoming known in Colombia for its social and humanitarian function, where companies present environmental, social, cultural and coexistence aspects. The aim of this article is to analyse how the assurance of corporate responsibility management practices in ESALs is a valuable tool, in accordance with ISO 26000 and SA 8000 standards, thus following the guide to corporate responsibility assurance. At methodological level, this research begins with the characterisation of the corporate responsibility management practices of ESAL, the requirements and obligations for these management practices to be carried out and finally, a diagnosis of the current state of compliance in corporate responsibility management practices is made through a case study.La responsabilidad social corporativa se está dando a conocer en Colombia por su función social y humanitaria, donde las compañías presentan aspectos del medio ambiente, social, cultural y de convivencia. El objetivo de este artículo es analizar cómo el aseguramiento de las prácticas de gestión de la responsabilidad corporativa en las ESAL, es una herramienta de valor, acorde con lo dispuesto en las normas ISO 26000 y SA 8000 siguiendo así la guía del aseguramiento de la responsabilidad corporativa. A nivel metodológico, esta investigación inicia con la caracterización de las prácticas de gestión de las responsabilidades corporativas de las ESAL, los requerimientos y obligaciones para que se ejecuten estas prácticas de gestión y finalmente, se realiza un diagnóstico el estado actual de cumplimiento en las prácticas de gestión de la responsabilidad corporativa a través de un estudio de caso.La responsabilidad social corporativa se está dando a conocer en Colombia por su función social y humanitaria, donde las compañías presentan aspectos del medio ambiente, social, cultural y de convivencia. El objetivo de este artículo es analizar cómo el aseguramiento de las prácticas de gestión de la responsabilidad corporativa en las ESAL, es una herramienta de valor, acorde con lo dispuesto en las normas ISO 26000 y SA 8000 siguiendo así la guía del aseguramiento de la responsabilidad corporativa. A nivel metodológico, esta investigación inicia con la caracterización de las prácticas de gestión de las responsabilidades corporativas de las ESAL, los requerimientos y obligaciones para que se ejecuten estas prácticas de gestión y finalmente, se realiza un diagnóstico el estado actual de cumplimiento en las prácticas de gestión de la responsabilidad corporativa a través de un estudio de caso. Pontifícia Universidade Católica de São Paulo - PUC/SP2020-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/4954610.23925/cafi.v3i2.49546CAFI; Vol. 3 No. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 175 - 194CAFI; Vol. 3 Núm. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 175 - 194CAFI ; v. 3 n. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 175 - 1942595-17502595-175010.23925/cafi.v3i2reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPspahttps://revistas.pucsp.br/index.php/CAFI/article/view/49546/32474Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessHernandez, John Johver MorenoSanabria, Diana Marcela SoteloRamirez, Cesar Augusto MoyaAros, Ludivia Hernandez2020-12-30T02:26:33Zoai:ojs.pkp.sfu.ca:article/49546Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2020-12-30T02:26:33CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.none.fl_str_mv |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL El aseguramiento como herramienta de valor: análisis a partir de las prácticas de gestión de la responsabilidad corporativa en las ESAL El aseguramiento como herramienta de valor: análisis a partir de las prácticas de gestión de la responsabilidad corporativa en las ESAL |
title |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL |
spellingShingle |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL Hernandez, John Johver Moreno |
title_short |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL |
title_full |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL |
title_fullStr |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL |
title_full_unstemmed |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL |
title_sort |
Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL |
author |
Hernandez, John Johver Moreno |
author_facet |
Hernandez, John Johver Moreno Sanabria, Diana Marcela Sotelo Ramirez, Cesar Augusto Moya Aros, Ludivia Hernandez |
author_role |
author |
author2 |
Sanabria, Diana Marcela Sotelo Ramirez, Cesar Augusto Moya Aros, Ludivia Hernandez |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Hernandez, John Johver Moreno Sanabria, Diana Marcela Sotelo Ramirez, Cesar Augusto Moya Aros, Ludivia Hernandez |
description |
Corporate social responsibility is becoming known in Colombia for its social and humanitarian function, where companies present environmental, social, cultural and coexistence aspects. The aim of this article is to analyse how the assurance of corporate responsibility management practices in ESALs is a valuable tool, in accordance with ISO 26000 and SA 8000 standards, thus following the guide to corporate responsibility assurance. At methodological level, this research begins with the characterisation of the corporate responsibility management practices of ESAL, the requirements and obligations for these management practices to be carried out and finally, a diagnosis of the current state of compliance in corporate responsibility management practices is made through a case study. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-07-01 |
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/49546 10.23925/cafi.v3i2.49546 |
url |
https://revistas.pucsp.br/index.php/CAFI/article/view/49546 |
identifier_str_mv |
10.23925/cafi.v3i2.49546 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/49546/32474 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 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. 3 No. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 175 - 194 CAFI; Vol. 3 Núm. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 175 - 194 CAFI ; v. 3 n. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 175 - 194 2595-1750 2595-1750 10.23925/cafi.v3i2 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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1797069023313133568 |