Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección
DOI:
https://doi.org/10.1016/j.estger.2016.05.002Keywords:
Sostenibilidad corporativa, Estándares internacionales, Reporte, Percepción de directivosAbstract
Los estándares internacionales inciden en la sostenibilidad corporativa y contribuyen al desempeño y a la gobernanza del negocio. El objetivo de este estudio es analizar esta incidencia desde la óptica de la alta dirección de una empresa del sector energético colombiano. La metodología de investigación es un estudio de caso exploratorio, provisto de 5 entrevistas en profundidad. Los resultados muestran que los directivos recurren a los estándares en busca de control y legitimidad desde 2 posturas complementarias: una pragmática frente al desempeño y otra prudente frente a la gobernanza. Se concluye que la adopción de los estándares es el resultado del liderazgo y los valores de los directivos, que confieren identidad a la empresa al mismo tiempo que la ponen frente a nuevos retos de cara a la sociedad.
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References
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Dankova, P., Valeva, M. y Štrukelj, T. (2015). A comparative analysis of international corporate social responsibility standards as enterprise policy/governance innovation guidelines. Systems Research and Behavioral Science, 32(2), 152–159.
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Rodrigue, M., Magnan, M. y Boulianne, E. (2013). Stakeholders' influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research, 24(4), 301–316.
Schneider, A. y Meins, E. (2012). Two dimensions of corporate sustainability assessment: Towards a comprensive framework. Business Strategy and the Environment, 21(4), 211–222.
Searcy, C. y Elkhawas, D. (2012). Corporate sustainability ratings: An investigation into how corporations use the Dow Jones Sustainability Index. Journal of Cleaner Production, 35, 79–92.
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Alonso-Almeida, M., Marimon, F. y Llach, J. (2015). Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial. Estudios Gerenciales, 31(135), 139–149.
Amini, M. y Bienstock, C. (2014). Corporate sustainability: An integrative definition and framework to evaluate corporate practice and guide academic research. Journal of Cleaner Production, 76, 12–19.
Banerjee, S. (2011). Embedding sustainability across the organization: A critical perspective. Academy of Management Learning y Education, 10(4), 719–731.
Barkemeyer, R., Preuss, L. y Lee, L. (2015). On the effectiveness of private transnational governance regimes. Evaluating corporate sustainability reporting according to the Global Reporting Initiative. Journal of World Business, 50, 312–325.
Baumgartner, R. (2014). Managing corporate sustainability and CSR: A conceptual framework combining values, strategies and instruments contributing to sustainable development. Corporate Social Responsibility and Environmental Management, 21(5), 258–271.
Bonilla-Castro, E. y Rodríguez, P. (1997). Más allá del dilema de los métodos. La investigación en ciencias sociales. Bogotá: Ediciones Uniandes.
Cavalcanti, M., Teixeira, L. y Barlow, C. (2015). Institutional dynamics and organizations affecting the adoption of sustainable development in the United Kingdom and Brazil. Business Ethics: A European Review, 24(1), 73–90.
Chen, R. (2014). An Integrated Sustainable Business and Development System: Thoughts and Opinions. Sustainability, 6(10), 6862–6871.
Choi, Y. y Yu, Y. (2014). The influence of perceived corporate sustainability practices on employees and organizational performance. Sustainability, 6(1), 348–364.
Costa, R. y Menichini, T. (2013). A multidimensional approach for CSR assessment: The importance of the stakeholder perception. Expert Systems with Applications, 40(1), 150–161.
Dankova, P., Valeva, M. y Štrukelj, T. (2015). A comparative analysis of international corporate social responsibility standards as enterprise policy/governance innovation guidelines. Systems Research and Behavioral Science, 32(2), 152–159.
Dingwerth, K. y Eichinger, M. (2010). Tamed transparency: How information disclosure under the global reporting initiative fails to empower. Global Environmental Politics, 10(3), 74–96.
Duarte, F. (2010). Working with Corporate Social Responsibility in Brazilian companies: The role of managers' values in the maintenance of CSR cultures. Journal of Business Ethics, 96(3), 355–368.
Eweje, G. (2011). A shift in corporate practice? Facilitating sustainability strategy in companies. Corporate Social Responsibility and Environmental Management, 18(3), 125–136.
Global Reporting Initiative. (2013). G4 Guía para la elaboración de memorias de sostenibilidad. Principios y contenidos básicos. Amsterdam, Países Bajos: Global Reporting Initiative.
Global Reporting Initiative. (2015). Global Reporting [consultado 14 Sep 2015]. Disponible en: https://www.globalreporting.org/resourcelibrary/Spanish-G4-Part-One.pdf.
Gómez-Villegas, M. y Quintanilla, D. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano. Cuadernos de Contabilidad, 13(32), 121–158.
Gray, R. (2006). Does sustainability reporting improve corporate behaviour? Wrong question? Right time? Accounting and Business Research, 36(1), 65–88.
Hahn, R. (2013). ISO 26000 and the standardization of strategic management processes for sustainability and corporate social responsibility. Business Strategy and the Environment, 22(7), 442–455.
Hahn, R. y Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.
Hahn, R. y Lulfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123(3), 401–420.
Hanh, T., Figge, F., Pinkse, J. y Preuss, L. (2010). Trade-offs in corporate sustainability: You can't have your cake and eat it. Business Strategy and the Environment, 19(4), 217–229.
Hahn, T., Preuss, L., Pinkse, J. y Figge, F. (2014). Cognitive frames in corporate sustainability: Managerial sensemaking with paradoxical and business case frames. Academy of Management Review, 39(4), 463–487.
International Hydropower Association. (2011). Hydropower sustainability assessment protocol. London: IHA.
International Hydropower Association. (2015). Advancing sustainability hydropower. Activity report 2015. London: IHA.
ISO (2015). ISO 26000 [consultado 14 Sep 2015]. Disponible en: http://www.iso.org/iso/iso_26000_project_overview-es.pdf.
Linnenluecke, M. y Griffiths, A. (2010). Corporate sustainability and organizational culture. Journal of World Business, 45(4), 357–366.
Lozano, R. (2012). Towards better embedding sustainability into companies' systems: An analysis of voluntary corporate initiatives. Journal of Cleaner Production, 25, 14–26.
Lozano, R. (2015). A holistic perspective on corporate sustainability drivers. Corporate Social Responsibility and Environmental Management, 22(1), 32–44.
Lozano, R. y Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2-3), 99–107.
Maletic, M., Maletic, D., Dahlgaard, J. y Dahlgaard-Park, S. (2014). Sustainability exploration and sustainability exploitation: From a literature review towards a conceptual framework. Journal of Cleaner Production, 79, 182–194.
Mattos de Deus, R., Roman Pais Seles, B. y Ogasawara Vieira, K. (2014). As organizações e a ISO 26000: revisão dos conceitos, dos motivadores e das barreiras de implementação. Gestao e Producao, 21(4), 793–809.
Montiel, I. y Delgado-Ceballos, J. (2014). Defining and measuring corporate sustainability: Are we there yet? Organization y Environment, 27(2), 113–139.
Musson, A. (2012). The build-up of local sustainable development politics: A case study of company leaders in France. Ecological Economics, 82, 75–87.
Naciones Unidas. (1987). Report of the World Commission on Environment and Development: Our Common Future. New York: United Nations.
Patrus-Pena, R. y Castro, P. (2010). Ética nos Negócios. Condicoes, Desafios e Riscos. Sao Paulo: Editora Atlas.
Perez-Batres, L. A., Miller, V. V. y Pisani, M. J. (2011). Institutionalizing sustainability: An empirical study of corporate registration and commitment to the United Nations Global Compact Guidelines. Journal of Cleaner Production, 19(8), 843–851.
Polanco, J. (2014). La responsabilidad social del Grupo EPM: una nueva postura política frente al territorio. Cuadernos de Administración, 27(49), 65–85.
Polanco, J. y Ramírez, F. (2017). La evaluación de la sostenibilidad en la empresa. Una investigación aplicada a hidroeléctricas. Medellín: Sello Editorial Universidad de Medellín (en evaluación).
RobecoSam (2014). Sustainability Indices [consultado 3 Feb 2015]. Disponible en: http://www.sustainability-indices.com/images/Measuring_Intangibles_CSA_methodology_03_2014.pdf.
RobecoSAM (2015). Corporate Sustainability [consultado 14 Sep 2015]. Disponible en: http://www.sustainability-indices.com/sustainability-assessment/corporate-sustainability.jsp.
Rodrigue, M., Magnan, M. y Boulianne, E. (2013). Stakeholders' influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research, 24(4), 301–316.
Schneider, A. y Meins, E. (2012). Two dimensions of corporate sustainability assessment: Towards a comprensive framework. Business Strategy and the Environment, 21(4), 211–222.
Searcy, C. y Elkhawas, D. (2012). Corporate sustainability ratings: An investigation into how corporations use the Dow Jones Sustainability Index. Journal of Cleaner Production, 35, 79–92.
Tata, J. y Prasad, S. (2015). National cultural values, sustainability beliefs, and organizational initiatives. Cross Cultural Management, 22(2), 278–296.
Uecker-Mercado, H. y Walker, M. (2012). The value of environmental social responsibility to facility managers: Revealing the perceptions and motives for adopting ESR. Journal of Business Ethics, 110(3), 269–284.
Valor, C. (2012). the contribution of the energy industry to the millennium development goals: A benchmark study. Journal of Business Ethics, 105(3), 277–287.
Vigneau, L., Humphreys, M. y Moon, J. (2015). How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative. Journal of Business Ethics, 131(2), 469–486.
Wai, A. y Cheung, K. (2011). Do stock investors value corporate sustainability? Evidence from an event study. Journal of Business Ethics, 99, 145–165.
Whiteman, G., Walker, B. y Perego, P. (2013). Planetary boundaries: Ecological foundations for corporate sustainability. Journal of Management Studies, 50(2), 307–336.
Windolph, S. E., Harms, D. y Schaltegger, S. (2014). Motivations for corporate sustainability management: Contrasting survey results and implementation. Corporate Social Responsibility and Environmental Management, 21(5), 272–285.
Yin, R. (2009). Case Study Research. Design and Methods. Los Angeles: SAGE.
Zarfl, C., Lumsdon, A., Berlekamp, J., Tydecks, L. y Tockner, K. (2015). A global boom in hydropower dam construction. Aquatic Sciences, 77(1), 161–170.
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2016-06-13
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Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección. (2016). Estudios Gerenciales, 32(139), 181-192. https://doi.org/10.1016/j.estger.2016.05.002
