Insurance as a valuable tool: analysis from the practices of managing corporate responsibility in ESAL

Detalhes bibliográficos
Autor(a) principal: Hernandez, John Johver Moreno
Data de Publicação: 2020
Outros Autores: Sanabria, Diana Marcela Sotelo, Ramirez, Cesar Augusto Moya, Aros, Ludivia Hernandez
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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spelling 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)
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instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
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reponame_str CAFI (São Paulo)
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repository.name.fl_str_mv CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)
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