SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES
Sustainability reports are public disclosures of the economic, environmental, and social impacts of organizations in achieving the Sustainable Development Goals (SDGs) and their social responsibility actions. This knowledge is important to identify the actions that the healthcare sector is undertaki...
- Autores:
-
Rodríguez Barrero, Mario Samuel
Buitrago Mejia, Aracelly
Izquierdo Hernández, Patricia
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2023
- Institución:
- Universidad Cooperativa de Colombia
- Repositorio:
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- Idioma:
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- Acceso en línea:
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- Palabra clave:
- Disclosed information
Health sector
Social balance
Sustainability reports
Sustainable development goals
- Rights
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- License
- http://purl.org/coar/access_right/c_14cb
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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MEMORIAS DE SOSTENIBILIDAD COMO IMPULSORES DE LA RESPONSABILIDAD SOCIAL EN EMPRESAS |
| title |
SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES Disclosed information Health sector Social balance Sustainability reports Sustainable development goals |
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES |
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Rodríguez Barrero, Mario Samuel Buitrago Mejia, Aracelly Izquierdo Hernández, Patricia |
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Rodríguez Barrero, Mario Samuel Buitrago Mejia, Aracelly Izquierdo Hernández, Patricia |
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Planaudi Sinergia UCC |
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Disclosed information Health sector Social balance Sustainability reports Sustainable development goals |
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Disclosed information Health sector Social balance Sustainability reports Sustainable development goals |
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Sustainability reports are public disclosures of the economic, environmental, and social impacts of organizations in achieving the Sustainable Development Goals (SDGs) and their social responsibility actions. This knowledge is important to identify the actions that the healthcare sector is undertaking to fulfill these objectives and to design strategies that foster social responsibility processes aimed at strengthening organizations and advancing theircommitments in this area. The objective is to identify the perception of healthcare companies have regarding the importance, relevance, impact, and implementation of strategies to contribute to the achievement of the SDGs. The study has a descriptive scope, a quantitative approach, and a cross-sectional design. The research addresses the concept of sustainability from the perspective of business people through the application of a structured instrument with four variables: Perception of the relevance and feasibility of implementing sustainability reports, Perception of the impact generated by the company, Perception and management of environmental impact, and Perception and influence of indicators. To collect information from the primary source, a semi-structured interview with 21 questions was used, which was validated with a Cronbach's Alpha of 0.758. The sample was defined with a confidence level of 95% for a total of 281 companies. The results show that 45% of business people consider that their activities have a positive impact on the dimensions of sustainable development, 64% are concerned about their contribution to the achievement of the SDGs, and 30% believe that these contributions should be mandatory and disclosed to society, therefore, it is recommended to move towards the consolidation of sustainability reports as determiners of social responsibility. |
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Buitrago Mejía, A., Rodríguez Barrero, M. S., & Izquierdo Hernández, P. (2023). SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES. FACE: Revista De La Facultad De Ciencias Económicas Y Empresariales, 23(3). https://doi.org/10.24054/face.v23i3.2621 |
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Buitrago Mejía, A., Rodríguez Barrero, M. S., & Izquierdo Hernández, P. (2023). SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES. FACE: Revista De La Facultad De Ciencias Económicas Y Empresariales, 23(3). https://doi.org/10.24054/face.v23i3.2621 1794-9920 doi.org/10.24054/face.v23i3.2621 2500-9338 |
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Acevedo, J. P. & Piñeros, R. A. (2019). Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative). Signos: Investigación en sistemas de gestión, 11(2), 63-82. DOI: https://doi.org/10.15332/24631140.5082 Arévalo, J., Aravind, D., Ayuso, S. & Roca, M. (2013). The Global Compact: an analysis of the motivations of adoption in the Spanish context. Wiley Online Library, 22(1), 1–15. https://doi.org/https://doi.org/10.1111/beer.12005 Asamblea General de las Naciones Unidas. (19 de diciembre de 1983). Resolución 37/7. Asamblea General de las Naciones Unidas. (28 de octubre de 1982). Resolución 38/61. Buitrago, A., Serna, H. & Rodríguez, M. S. (2018). La gestión del conocimiento empresarial como contribución al aprendizaje generacional– estudio de caso en Colombia. Horizontes Empresariales, 17(1), 45-58. DOI: https://doi.org/10.22320/hem.v17i1.3281 Burton, I. (1987). Report on reports: Our common future: The world commission on environment and development. Environment: Science and Policy for Sustainable Development, 29(5), 25-29. DOI: https://doi.org/10.1080/00139157.1987.9928891 Castellanos, R., Ramírez, S. & Orozco, E. (2016). Los Objetivos de Desarrollo Sostenible y los retos para su implementación. Revista Pluralidad y Consenso, 5(26). http://revista.ibd.senado.gob.mx/index.php/PluralidadyConsenso/article/view/295/298 Comisión Mundial del medio Ambiente y Desarrollo CMMAD (1987). Nuestro futuro común. Alianza, España Duke, K. (2010). Foro Económico Mundial y Foro Social Mundial: El desafío de sentarnos a reinventar el mundo. Realidad: Revista de Ciencias Sociales y Humanidades, (133), 369–398. https://doi.org/10.5377/realidad.v0i133.3158 GRI. (2018). Sustainability reporting standards. Global Reporting Initiative. Recuperado de https://www.globalreporting.org/standards/ Hernández. I. (2012). Investigación cualitativa: una metodología en marcha sobre el hecho social. Rastros Rostros. 14 (27): 57- 68. https://dialnet.unirioja.es/descarga/articulo/6515553.pdf Hernández-Aros et al. (2022). El sistema de gestión de seguridad y salud en el trabajo en Colombia: análisis a partir de su normatividad y sus cambios producto del COVID-19 en M. S. Rodríguez-Barrero et al. (Ed.), Perspectivas Interdisciplinarias de la sostenibilidad (1 Ed., Vol. 2, pp. 217-249). Editorial CIDE Ecuador. http://repositorio.cidecuador.org/bitstream/123456789/2369/1/maqueta_final_libro_2.pdf Huerta, P. & Gaete, H. (2017). Responsabilidad social universitaria a través de los reportes de sostenibilidad del Global Reporting Initiative: experiencia de una universidad pública. Revista iberoamericana de educación superior, 8(23), 120-137. DOI: https://doi.org/10.22201/iisue.20072872e.2017.23.252 Kell, G., & Levin, D. (2003). The Global Compact Network: An Historic Experiment in Learning and Action. Business Ethics: A European Review, 12(1), 7-18. https://doi.org/10.1111/1467-8594.00159 Losada, A., Zambrano, M. C., & Marmo, J. (2022). Clasificación de métodos de investigación en psicología. Psicología Unemi, 6(11), 13-31. https://doi.org/10.29076/issn.2602-8379vol6iss11.2022pp13-31p Marqués Martínez, M. del P. (2017). Sostenibilidad, comunicación y Valor compartido El discurso actual del desarrollo sostenible. 1–415. URI https://hdl.handle.net/20.500.14352/22024 Meadows, D. H., Meadows, D. L., Randers, J., & Behrens, W. (1975). Los límites del crecimiento: informe al Club de Roma sobre el predicamento de la humanidad. México: Fondo de Cultura Económica. http://habitat.aq.upm.es/gi/mve/daee/tmzapiain.pdf Mendoza. A, Ramírez, J. (2020) Aprendiendo metodología de la investigación, Editorial Grupo Compás, Guayaquil. URI http://142.93.18.15:8080/jspui/handle/123456789/523 Naciones Unidas (2018), La Agenda 2030 y los Objetivos de Desarrollo Sostenible: una oportunidad para América Latina y el Caribe. Objetivos, metas e indicadores mundiales (LC/G.2681-P/Rev.3), Santiago. URI https://hdl.handle.net/11362/40155 ONU. (1997). Extracting concurrency from objects: A methodology. Proceedings of the ACM SIGMOD International Conference on Management of Data, 61702, 108–117. https://doi.org/10.1145/115790.115803 ONU. (2015a). Global Compact+15: Business as a Force for Good. Retrieved January 23, 2021, from https://www.unglobalcompact.org/takeaction/events/31global-compact-15-business-as-a-force-for-good ONU. (2015b). Pacto mundial de las naciones unidas. El poder de los principios. Retrieved from https://www.unglobalcompact.org/what-isgc/mission/principles Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: Ameta-analysis. Organization Studies, 24(3), 403–441. https://doi.org/10.1177/0170840603024003910. Rodríguez, M. S., Rubio-Rodríguez, G. A. & Buitrago, A., (2020). Capacidad de respuesta del sistema de salud colombiano para afrontar el Covid-19. En Chirinos, Y., Álvarez, D. Batista, J. & Rojas, D. (Coord.). Impacto del Covid-19 desde la perspectiva socioeconómica en el contexto global. Fondo Editorial Universitario Servando Garcés. (pp.125 – 128). DOI www.doi.org/10.47212/impactocovid19.1 Samaniego, J. L. (2016). De los ODM a los ODS y la Agenda 2030 en la Comisión Económica para América Latina y el Caribe CEPAL. (Presentación en diapositivas). División de desarrollo sostenible y asentamientos humanos. CEPAL, 26 de septiembre de 2016. https://www.cepal.org/sites/default/files/events/files/3._de_los_odm_a_los_ods_y_la_agenda_2030_joseluis_samaniego.pdf Suescúm J. M., (2019). Aproximación al andamiaje metodológico en los estudios organizacionales. Sapienza Organizacional,6(12),161-181. [fecha de Consulta 23 de enero de 2023]. ISSN: 2443-4256. Recuperado de: https://www.redalyc.org/articulo.oa?id=553066097009 Varón, N., Rodriguez, M. S., Buitrago, A. & Rubio- Rodríguez, G. A. (2017). Contabilidad y rentabilidad de las entidades financieras:¿Competitividad financiera de las empresas del sector salud en Colombia. En Morocho, A., Buitrago, A., Ramírez, C., y otros. Vivencias y retos contables. Editorial Centro de Investigación y Desarrollo Ecuador CIDE (pp.99 – 112). https://repositorio.cidecuador.org/bitstream/123456789/37/1/Vivencias%20y%20Retos%20Contables.pdf |
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Rodríguez Barrero, Mario SamuelBuitrago Mejia, AracellyIzquierdo Hernández, PatriciaPlanaudiSinergia UCC2024-02-28T03:55:53Z2024-02-28T03:55:53Z2023-11-28Buitrago Mejía, A., Rodríguez Barrero, M. S., & Izquierdo Hernández, P. (2023). SUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIES. FACE: Revista De La Facultad De Ciencias Económicas Y Empresariales, 23(3). https://doi.org/10.24054/face.v23i3.26211794-9920https://hdl.handle.net/20.500.12494/55086doi.org/10.24054/face.v23i3.26212500-9338Sustainability reports are public disclosures of the economic, environmental, and social impacts of organizations in achieving the Sustainable Development Goals (SDGs) and their social responsibility actions. This knowledge is important to identify the actions that the healthcare sector is undertaking to fulfill these objectives and to design strategies that foster social responsibility processes aimed at strengthening organizations and advancing theircommitments in this area. The objective is to identify the perception of healthcare companies have regarding the importance, relevance, impact, and implementation of strategies to contribute to the achievement of the SDGs. The study has a descriptive scope, a quantitative approach, and a cross-sectional design. The research addresses the concept of sustainability from the perspective of business people through the application of a structured instrument with four variables: Perception of the relevance and feasibility of implementing sustainability reports, Perception of the impact generated by the company, Perception and management of environmental impact, and Perception and influence of indicators. To collect information from the primary source, a semi-structured interview with 21 questions was used, which was validated with a Cronbach's Alpha of 0.758. The sample was defined with a confidence level of 95% for a total of 281 companies. The results show that 45% of business people consider that their activities have a positive impact on the dimensions of sustainable development, 64% are concerned about their contribution to the achievement of the SDGs, and 30% believe that these contributions should be mandatory and disclosed to society, therefore, it is recommended to move towards the consolidation of sustainability reports as determiners of social responsibility.18 pags.application/pdfengVirtualSUSTAINABILITY REPORTS AS DRIVERS OF SOCIAL RESPONSIBILITY IN HEALTHCARE COMPANIESMEMORIAS DE SOSTENIBILIDAD COMO IMPULSORES DE LA RESPONSABILIDAD SOCIAL EN EMPRESASArtículohttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersion120310323FACE: Revista De La Facultad De Ciencias Económicas Y EmpresarialesAcevedo, J. P. & Piñeros, R. A. (2019). Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative). Signos: Investigación en sistemas de gestión, 11(2), 63-82. DOI: https://doi.org/10.15332/24631140.5082Arévalo, J., Aravind, D., Ayuso, S. & Roca, M. (2013). The Global Compact: an analysis of the motivations of adoption in the Spanish context. Wiley Online Library, 22(1), 1–15. https://doi.org/https://doi.org/10.1111/beer.12005Asamblea General de las Naciones Unidas. (19 de diciembre de 1983). Resolución 37/7.Asamblea General de las Naciones Unidas. (28 de octubre de 1982). Resolución 38/61.Buitrago, A., Serna, H. & Rodríguez, M. S. (2018). La gestión del conocimiento empresarial como contribución al aprendizaje generacional– estudio de caso en Colombia. Horizontes Empresariales, 17(1), 45-58. DOI: https://doi.org/10.22320/hem.v17i1.3281Burton, I. (1987). Report on reports: Our common future: The world commission on environment and development. Environment: Science and Policy for Sustainable Development, 29(5), 25-29. DOI: https://doi.org/10.1080/00139157.1987.9928891Castellanos, R., Ramírez, S. & Orozco, E. (2016). Los Objetivos de Desarrollo Sostenible y los retos para su implementación. Revista Pluralidad y Consenso, 5(26). http://revista.ibd.senado.gob.mx/index.php/PluralidadyConsenso/article/view/295/298Comisión Mundial del medio Ambiente y Desarrollo CMMAD (1987). Nuestro futuro común. Alianza, EspañaDuke, K. (2010). Foro Económico Mundial y Foro Social Mundial: El desafío de sentarnos a reinventar el mundo. Realidad: Revista de Ciencias Sociales y Humanidades, (133), 369–398. https://doi.org/10.5377/realidad.v0i133.3158GRI. (2018). Sustainability reporting standards. Global Reporting Initiative. Recuperado de https://www.globalreporting.org/standards/Hernández. I. (2012). Investigación cualitativa: una metodología en marcha sobre el hecho social. Rastros Rostros. 14 (27): 57- 68. https://dialnet.unirioja.es/descarga/articulo/6515553.pdfHernández-Aros et al. (2022). El sistema de gestión de seguridad y salud en el trabajo en Colombia: análisis a partir de su normatividad y sus cambios producto del COVID-19 en M. S.Rodríguez-Barrero et al. (Ed.), Perspectivas Interdisciplinarias de la sostenibilidad (1 Ed., Vol. 2, pp. 217-249). Editorial CIDE Ecuador. http://repositorio.cidecuador.org/bitstream/123456789/2369/1/maqueta_final_libro_2.pdfHuerta, P. & Gaete, H. (2017). Responsabilidad social universitaria a través de los reportes de sostenibilidad del Global Reporting Initiative: experiencia de una universidad pública. Revista iberoamericana de educación superior, 8(23), 120-137. DOI: https://doi.org/10.22201/iisue.20072872e.2017.23.252Kell, G., & Levin, D. (2003). The Global Compact Network: An Historic Experiment in Learning and Action. Business Ethics: A European Review, 12(1), 7-18. https://doi.org/10.1111/1467-8594.00159Losada, A., Zambrano, M. C., & Marmo, J. (2022). Clasificación de métodos de investigación en psicología. Psicología Unemi, 6(11), 13-31. https://doi.org/10.29076/issn.2602-8379vol6iss11.2022pp13-31pMarqués Martínez, M. del P. (2017). Sostenibilidad, comunicación y Valor compartido El discurso actual del desarrollo sostenible. 1–415. URI https://hdl.handle.net/20.500.14352/22024Meadows, D. H., Meadows, D. L., Randers, J., & Behrens, W. (1975). Los límites del crecimiento: informe al Club de Roma sobre el predicamento de la humanidad. México: Fondo de Cultura Económica. http://habitat.aq.upm.es/gi/mve/daee/tmzapiain.pdfMendoza. A, Ramírez, J. (2020) Aprendiendo metodología de la investigación, Editorial Grupo Compás, Guayaquil. URI http://142.93.18.15:8080/jspui/handle/123456789/523Naciones Unidas (2018), La Agenda 2030 y los Objetivos de Desarrollo Sostenible: una oportunidad para América Latina y el Caribe. Objetivos, metas e indicadores mundiales (LC/G.2681-P/Rev.3), Santiago. URI https://hdl.handle.net/11362/40155ONU. (1997). Extracting concurrency from objects: A methodology. Proceedings of the ACM SIGMOD International Conference on Management of Data, 61702, 108–117. https://doi.org/10.1145/115790.115803ONU. (2015a). Global Compact+15: Business as a Force for Good. Retrieved January 23, 2021, from https://www.unglobalcompact.org/takeaction/events/31global-compact-15-business-as-a-force-for-goodONU. (2015b). Pacto mundial de las naciones unidas. El poder de los principios. Retrieved from https://www.unglobalcompact.org/what-isgc/mission/principlesOrlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: Ameta-analysis. Organization Studies, 24(3), 403–441. https://doi.org/10.1177/0170840603024003910.Rodríguez, M. S., Rubio-Rodríguez, G. A. & Buitrago, A., (2020). Capacidad de respuesta del sistema de salud colombiano para afrontar el Covid-19. En Chirinos, Y., Álvarez, D. Batista, J. & Rojas, D. (Coord.). Impacto del Covid-19 desde la perspectiva socioeconómica en el contexto global. Fondo Editorial Universitario Servando Garcés. (pp.125 – 128). DOI www.doi.org/10.47212/impactocovid19.1Samaniego, J. L. (2016). De los ODM a los ODS y la Agenda 2030 en la Comisión Económica para América Latina y el Caribe CEPAL. (Presentación en diapositivas). División de desarrollo sostenible y asentamientos humanos. CEPAL, 26 de septiembre de 2016. https://www.cepal.org/sites/default/files/events/files/3._de_los_odm_a_los_ods_y_la_agenda_2030_joseluis_samaniego.pdfSuescúm J. M., (2019). Aproximación al andamiaje metodológico en los estudios organizacionales. Sapienza Organizacional,6(12),161-181. [fecha de Consulta 23 de enero de 2023]. ISSN: 2443-4256. Recuperado de: https://www.redalyc.org/articulo.oa?id=553066097009Varón, N., Rodriguez, M. S., Buitrago, A. & Rubio- Rodríguez, G. A. (2017). Contabilidad y rentabilidad de las entidades financieras:¿Competitividad financiera de las empresas del sector salud en Colombia. En Morocho, A., Buitrago, A., Ramírez, C., y otros. Vivencias y retos contables. 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