NUEVAS PERSPECTIVAS DE LA GOBERNANZA PRIVADA: UN ANÁLISIS DESDE LAS PRÁCTICAS DE RESPONSABILIDAD SOCIAL Y AMBIENTAL DE LAS EMPRESAS EN COLOMBIA
Resumen
Las apuestas en materia de responsabilidad social y ambiental en Colombia
han generado una nueva perspectiva para gobernanza privada en materia de
sostenibilidad. Para comprender este fenómeno se analizan las memorias de
sostenibilidad, los estados financieros e informes de gestión, de un caso exitoso
de sostenibilidad en Colombia, con la pretensión de logra valorar si dichas
políticas constituyen un potencial instrumento político para avanzar en una
regulación estatal en dicha materia, o si bien se limitan solamente a una estrategia de gestión con repercusiones en la imagen corporativa y en el desempeño financiero de las empresas reportantes. Tras inferir las hipótesis de la investigación se concluye que la realización de reportes de sostenibilidad en Colombia, es una práctica reciente, muy a pesar de existir un marco normativo erigido por la constitución de 1991 en materia ambiental y de responsabilidad social empresarial, lo que conlleva a firmar que su significancia actual obedece a apuestas de innovación social y a una nueva forma de gobernanza privada,
como respuestas a las dinámicas económicas y las apuestas políticas del país.
DOI
http://dx.doi.org/10.21017/Rev.Repub.2016.v21.a18
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