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International standards for social accountability: Between explanations and managerial apprehension

dc.creatorCastaño L.E.V.spa
dc.creatorRomero W.R.H.spa
dc.date.accessioned2020-05-26T00:11:39Z
dc.date.available2020-05-26T00:11:39Z
dc.date.created2019spa
dc.description.abstractInternational Accountability Standards on environmental sustainability and social responsibility guide and evaluate the behavior of companies, so that they voluntarily adjust to certain regulatory principles. However, this voluntariness cannot be based solely on the idea that being ethical pays, since many of the social and environmental demands imply sacrificing profitability. The reflection presented here shows the existence of gaps in the justification of the principles that proclaim the standards, which condition their voluntariness and negatively impact both society and organizations themselves. Our discussion focuses on five of these standards, namely: Global Reporting Initiative (gri), Human Rights Compliance Assessment (hrca), the Ethos indicators manual, the Costa Rica Manual, and the Social Balance Guidelines of the Colombian National Industry Association (andi), which have been influential in Colombia and abroad. The purpose of this reflection is to show that the use and application of standards can lead to their manipulation by employers, placing them away from the moral and ethical obligations of a company with its stakeholders. © 2019, Universidad Nacional de Colombia. All rights reserved.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.15446/innovar.v30n75.83262
dc.identifier.issn1215051
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/24321
dc.language.isoengspa
dc.publisherUniversidad Nacional de Colombiaspa
dc.relation.citationEndPage149
dc.relation.citationIssueNo. 75
dc.relation.citationStartPage135
dc.relation.citationTitleInnovar
dc.relation.citationVolumeVol. 30
dc.relation.ispartofInnovar, ISSN:1215051, Vol.30, No.75 (2019); pp. 135-149spa
dc.relation.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85078462058&doi=10.15446%2finnovar.v30n75.83262&partnerID=40&md5=755145d318f3eef9fdcf6d4a87da30ccspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subject.keywordEthosspa
dc.subject.keywordGRIspa
dc.subject.keywordHRCAspa
dc.subject.keywordInternational Standards of Accountability in Social Responsibility and Sustainabilityspa
dc.subject.keywordManagerial capturespa
dc.subject.keywordNormative principlesspa
dc.subject.keywordSocial Balance Guidelines (ANDI)spa
dc.titleInternational standards for social accountability: Between explanations and managerial apprehensionspa
dc.title.TranslatedTitleNormes internationales de responsabilité sociale: Entre la justification et l'enlèvement par la directionspa
dc.title.TranslatedTitlePadrões internacionais de prestação de contas social: Entre a justificativa e a pressão gerencialpor
dc.title.TranslatedTitleEstándares internacionales de rendición de cuentas social: Entre la justificación y el apresamiento directivospa
dc.typearticleeng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaArtículospa
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