Ítem
Solo Metadatos
Benefit Corporations: Towards a Renewed Shareholder Primacy?
dc.creator | Roncancio Rachid, Rolando | spa |
dc.creator | Lagos Cortés, Diógenes | spa |
dc.creator | Cortés Mejía, Sebastián | spa |
dc.date.accessioned | 2020-09-09T15:40:30Z | |
dc.date.available | 2020-09-09T15:40:30Z | |
dc.date.created | 2018-05-16 | spa |
dc.description | El objetivo de este trabajo es reflexionar acerca de si las benefit corporations (BC) conducen a una nueva primacía basada en la búsqueda del bienestar de todos los grupos de interés. Para ello, se comparan las BC con la norma de la primacía del accionista desde tres aspectos: propiedad y el control, priorización de intereses y deberes fiduciarios. Se concluye que en las BC: a) la propiedad y el control se mantiene en los accionistas; (b) la maximización del valor considera el bienestar de todos los grupos de interés; y (c) los deberes fiduciarios se amplían para considerar los posibles efectos en los demás grupos de interés, no obstante, esto no genera ninguna obligación hacia ellos. | spa |
dc.description.abstract | The purpose of this study is to ponder how the benefit corporations (bc) lead to a new organizational primacy by perusing wellness for all the stakeholders. Therefore, bc are compared with the norm of the shareholder primacy, from three perspectives: property and control, prioritized interests, and fiduciary duties. It is concluded that in the bc: a) property and control remain in shareholders who hold the power to create or finish bc's commitments, and the mechanisms to guarantee the fulfillment of the purpose of the organization; b) maximizationof the value in bc is different because it pursuits the wellbeing of all the stakeholders, nevertheless,it is pointed out that this goal is difficult to reach; c) although fiduciary duties are enlarged to consider possible effects of bc on all stakeholders, this does not imply an obligation of the organization with any of these groups, in practice, only the discretion of managers who keep their loyalty and care towards shareholders is enlarged. | spa |
dc.format.mimetype | application/pdf | |
dc.identifier.doi | https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.5834 | |
dc.identifier.issn | 2145-4558 | |
dc.identifier.issn | 0124-4639 | |
dc.identifier.uri | https://repository.urosario.edu.co/handle/10336/29685 | |
dc.language.iso | spa | |
dc.publisher | Universidad del Rosario | spa |
dc.relation.citationEndPage | 168 | |
dc.relation.citationIssue | No. 35 | |
dc.relation.citationStartPage | 143 | |
dc.relation.citationTitle | Revista Universidad y Empresa | |
dc.relation.citationVolume | Vol. 20 | |
dc.relation.ispartof | Revista Universidad y Empresa; Vol. 20 Núm. 35 (2018); 143-168 | spa |
dc.relation.uri | https://revistas.urosario.edu.co/index.php/empresa/article/view/5834 | spa |
dc.rights.accesRights | info:eu-repo/semantics/openAccess | |
dc.rights.acceso | Abierto (Texto Completo) | spa |
dc.source | Revista Universidad y Empresa | spa |
dc.source.instname | instname:Universidad del Rosario | |
dc.source.reponame | reponame:Repositorio Institucional EdocUR | |
dc.subject | Benefit corporation | spa |
dc.subject | primacía del accionista | spa |
dc.subject | gobierno corporativo | spa |
dc.subject | gestión de los grupos de interés | spa |
dc.subject | Benefit corporation | spa |
dc.subject | shareholder primacy | spa |
dc.subject | corporate governance | spa |
dc.subject | stakeholder's management | spa |
dc.subject | Benefit corporation | spa |
dc.subject | primazia do acionista | spa |
dc.subject | governo corporativo | spa |
dc.subject | gestão dos grupos de interesse | spa |
dc.title | Benefit Corporations: Towards a Renewed Shareholder Primacy? | spa |
dc.title.alternative | Benefit Corporations: ¿Hacia una primacía renovada del accionista? | spa |
dc.title.alternative | Benefit Corporations: Para uma primazia renovada do acionista? | spa |
dc.type | article | eng |
dc.type.hasVersion | info:eu-repo/semantics/publishedVersion | |
dc.type.spa | Artículo | spa |