International standards for social accountability: Between explanations and managerial apprehension
International 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, sin...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2019
- Institución:
- Universidad del Rosario
- Repositorio:
- Repositorio EdocUR - U. Rosario
- Idioma:
- eng
- OAI Identifier:
- oai:repository.urosario.edu.co:10336/24321
- Acceso en línea:
- https://doi.org/10.15446/innovar.v30n75.83262
https://repository.urosario.edu.co/handle/10336/24321
- Palabra clave:
- Ethos
GRI
HRCA
International Standards of Accountability in Social Responsibility and Sustainability
Managerial capture
Normative principles
Social Balance Guidelines (ANDI)
- Rights
- License
- Abierto (Texto Completo)
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13f38a85-fe90-40dc-8f83-2362af1744cc-19c3498c7-d21a-4264-a4ff-1833f485c09d-12020-05-26T00:11:39Z2020-05-26T00:11:39Z2019International 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.application/pdfhttps://doi.org/10.15446/innovar.v30n75.832621215051https://repository.urosario.edu.co/handle/10336/24321engUniversidad Nacional de Colombia149No. 75135InnovarVol. 30Innovar, ISSN:1215051, Vol.30, No.75 (2019); pp. 135-149https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078462058&doi=10.15446%2finnovar.v30n75.83262&partnerID=40&md5=755145d318f3eef9fdcf6d4a87da30ccAbierto (Texto Completo)http://purl.org/coar/access_right/c_abf2instname:Universidad del Rosarioreponame:Repositorio Institucional EdocUREthosGRIHRCAInternational Standards of Accountability in Social Responsibility and SustainabilityManagerial captureNormative principlesSocial Balance Guidelines (ANDI)International standards for social accountability: Between explanations and managerial apprehensionNormes internationales de responsabilité sociale: Entre la justification et l'enlèvement par la directionEstándares internacionales de rendición de cuentas social: Entre la justificación y el apresamiento directivoPadrões internacionais de prestação de contas social: Entre a justificativa e a pressão gerencialarticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Castaño L.E.V.Romero W.R.H.ORIGINAL83262-451210-1-PB.pdfapplication/pdf352197https://repository.urosario.edu.co/bitstreams/8d947640-ee25-41b0-9135-13915e8da065/download9463aa6f3b04dee5e45d426dddd26389MD51TEXT83262-451210-1-PB.pdf.txt83262-451210-1-PB.pdf.txtExtracted texttext/plain80154https://repository.urosario.edu.co/bitstreams/1bbab055-4e3d-41de-b016-e00b51c017bd/download188d4bee6a3ad1fb6e03978cefc5b167MD52THUMBNAIL83262-451210-1-PB.pdf.jpg83262-451210-1-PB.pdf.jpgGenerated Thumbnailimage/jpeg3845https://repository.urosario.edu.co/bitstreams/14fb8dc2-fd3b-4fbc-b35d-a19561112b4a/download6333a60641a5c5ff57a939b8372c0da7MD5310336/24321oai:repository.urosario.edu.co:10336/243212022-05-02 07:37:21.685007https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co |
dc.title.spa.fl_str_mv |
International standards for social accountability: Between explanations and managerial apprehension |
dc.title.TranslatedTitle.spa.fl_str_mv |
Normes internationales de responsabilité sociale: Entre la justification et l'enlèvement par la direction Estándares internacionales de rendición de cuentas social: Entre la justificación y el apresamiento directivo |
dc.title.TranslatedTitle.por.fl_str_mv |
Padrões internacionais de prestação de contas social: Entre a justificativa e a pressão gerencial |
title |
International standards for social accountability: Between explanations and managerial apprehension |
spellingShingle |
International standards for social accountability: Between explanations and managerial apprehension Ethos GRI HRCA International Standards of Accountability in Social Responsibility and Sustainability Managerial capture Normative principles Social Balance Guidelines (ANDI) |
title_short |
International standards for social accountability: Between explanations and managerial apprehension |
title_full |
International standards for social accountability: Between explanations and managerial apprehension |
title_fullStr |
International standards for social accountability: Between explanations and managerial apprehension |
title_full_unstemmed |
International standards for social accountability: Between explanations and managerial apprehension |
title_sort |
International standards for social accountability: Between explanations and managerial apprehension |
dc.subject.keyword.spa.fl_str_mv |
Ethos GRI HRCA International Standards of Accountability in Social Responsibility and Sustainability Managerial capture Normative principles Social Balance Guidelines (ANDI) |
topic |
Ethos GRI HRCA International Standards of Accountability in Social Responsibility and Sustainability Managerial capture Normative principles Social Balance Guidelines (ANDI) |
description |
International 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. |
publishDate |
2019 |
dc.date.created.spa.fl_str_mv |
2019 |
dc.date.accessioned.none.fl_str_mv |
2020-05-26T00:11:39Z |
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2020-05-26T00:11:39Z |
dc.type.eng.fl_str_mv |
article |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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http://purl.org/coar/resource_type/c_6501 |
dc.type.spa.spa.fl_str_mv |
Artículo |
dc.identifier.doi.none.fl_str_mv |
https://doi.org/10.15446/innovar.v30n75.83262 |
dc.identifier.issn.none.fl_str_mv |
1215051 |
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https://repository.urosario.edu.co/handle/10336/24321 |
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https://doi.org/10.15446/innovar.v30n75.83262 https://repository.urosario.edu.co/handle/10336/24321 |
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1215051 |
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eng |
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eng |
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149 |
dc.relation.citationIssue.none.fl_str_mv |
No. 75 |
dc.relation.citationStartPage.none.fl_str_mv |
135 |
dc.relation.citationTitle.none.fl_str_mv |
Innovar |
dc.relation.citationVolume.none.fl_str_mv |
Vol. 30 |
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Innovar, ISSN:1215051, Vol.30, No.75 (2019); pp. 135-149 |
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https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078462058&doi=10.15446%2finnovar.v30n75.83262&partnerID=40&md5=755145d318f3eef9fdcf6d4a87da30cc |
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Universidad Nacional de Colombia |
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