International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]

International standards have an effect on corporate sustainability, contributing to the business performance and governance. The aim of this study is to analyse this effect from the senior manager's perception of a Colombian energy firm. The research methodology is an exploratory case study wit...

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Fecha de publicación:
2016
Institución:
Universidad de Medellín
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Repositorio UDEM
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spa
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oai:repository.udem.edu.co:11407/5727
Acceso en línea:
http://hdl.handle.net/11407/5727
Palabra clave:
Corporate sustainability
International standards
Managers' perception
Reporting
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http://purl.org/coar/access_right/c_16ec
id REPOUDEM2_56037cf29405bcd43e84532202a19b17
oai_identifier_str oai:repository.udem.edu.co:11407/5727
network_acronym_str REPOUDEM2
network_name_str Repositorio UDEM
repository_id_str
dc.title.none.fl_str_mv International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
title International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
spellingShingle International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
Corporate sustainability
International standards
Managers' perception
Reporting
title_short International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
title_full International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
title_fullStr International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
title_full_unstemmed International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
title_sort International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
dc.subject.none.fl_str_mv Corporate sustainability
International standards
Managers' perception
Reporting
topic Corporate sustainability
International standards
Managers' perception
Reporting
description International standards have an effect on corporate sustainability, contributing to the business performance and governance. The aim of this study is to analyse this effect from the senior manager's perception of a Colombian energy firm. The research methodology is an exploratory case study with 5 in-depth interviews. The results show that managers use standards seeking control and legitimacy from two complementary positions: a pragmatic one dealing with business performance and a prudent one dealing with business governance. It is concluded that the implementation of standards is the result of managers' leadership and values, giving identity to the company while making it face new social challenges. © 2016 Universidad ICESI. Published by Elsevier España, S.L.U. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/).
publishDate 2016
dc.date.accessioned.none.fl_str_mv 2020-04-29T14:53:47Z
dc.date.available.none.fl_str_mv 2020-04-29T14:53:47Z
dc.date.none.fl_str_mv 2016
dc.type.eng.fl_str_mv Review
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.driver.none.fl_str_mv info:eu-repo/semantics/article
dc.identifier.issn.none.fl_str_mv 1235923
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/11407/5727
dc.identifier.doi.none.fl_str_mv 10.1016/j.estger.2016.05.002
identifier_str_mv 1235923
10.1016/j.estger.2016.05.002
url http://hdl.handle.net/11407/5727
dc.language.iso.none.fl_str_mv spa
language spa
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dc.relation.citationvolume.none.fl_str_mv 32
dc.relation.citationissue.none.fl_str_mv 139
dc.relation.citationstartpage.none.fl_str_mv 181
dc.relation.citationendpage.none.fl_str_mv 192
dc.relation.references.none.fl_str_mv Ageron, B., Gunasekaran, A., Spalanzani, A., Sustainable supply management: An empirical study (2012) International Journal of Production Economics, 140 (1), pp. 168-182
Alonso-Almeida, M., Marimon, F., Llach, J., Difusión de las memorias de sostenibilidad en Latinoamérica: Análisis territorial y sectorial (2015) Estudios Gerenciales, 31 (135), pp. 139-149
Amini, M., Bienstock, C., Corporate sustainability: An integrative definition and framework to evaluate corporate practice and guide academic research (2014) Journal of Cleaner Production, 76, pp. 12-19
Banerjee, S., Embedding sustainability across the organization: A critical perspective (2011) Academy of Management Learning y Education, 10 (4), pp. 719-731
Barkemeyer, R., Preuss, L., Lee, L., On the effectiveness of private transnational governance regimes. Evaluating corporate sustainability reporting according to the global reporting Initiative (2015) Journal of World Business, 50, pp. 312-325
Baumgartner, R., Managing corporate sustainability and CSR: A conceptual framework combining values, strategies and instruments contributing to sustainable development (2014) Corporate Social Responsibility and Environmental Management, 21 (5), pp. 258-271
Bonilla-Castro, E., Rodríguez, P., Más allá del dilema de los métodos (1997) La Investigación En Ciencias Sociales, , y Bogotá: Ediciones Uniandes
Cavalcanti, M., Teixeira, L., Barlow, C., Institutional dynamics and organizations affecting the adoption of sustainable development in the United Kingdom and Brazil (2015) Business Ethics: A European Review, 24 (1), pp. 73-90
Chen, R., An integrated sustainable business and development system: Thoughts and opinions (2014) Sustainability, 6 (10), pp. 6862-6871
Choi, Y., Yu, Y., The influence of perceived corporate sustainability practices on employees and organizational performance (2014) Sustainability, 6 (1), pp. 348-364
Costa, R., Menichini, T., A multidimensional approach for CSR assessment: The importance of the stakeholder perception (2013) Expert Systems with Applications, 40 (1), pp. 150-161
Dankova, P., Valeva, M., trukelj, T., A comparative analysis of international corporate social responsibility standards as enterprise policy/governance innovation guidelines (2015) Systems Research and Behavioral Science, 32 (2), pp. 152-159
Dingwerth, K., Eichinger, M., Tamed transparency: How information disclosure under the global reporting initiative fails to empower (2010) Global Environmental Politics, 10 (3), pp. 74-96
Duarte, F., Working with corporate social Responsibility in Brazilian companies: The role of managers' values in the maintenance of CSR cultures (2010) Journal of Business Ethics, 96 (3), pp. 355-368
Eweje, G., A shift in corporate practice? Facilitating sustainability strategy in companies (2011) Corporate Social Responsibility and Environmental Management, 18 (3), pp. 125-136
(2013) G4 Guía Para La Elaboración De Memorias De Sostenibilidad. Principios y Contenidos Básicos, , Global Reporting Initiative Amsterdam, Países Bajos: Global Reporting Initiative
(2015) Global Reporting, , https://www.globalreporting.org/resourcelibrary/Spanish-G4Part-One.pdf, consultado 14 Sep 2015. Disponible en
Gómez-Villegas, M., Quintanilla, D., Los informes de responsabilidad social empresarial: Su evolución y tendencias en el contexto internacional y colombiano (2012) Cuadernos De Contabilidad, 13 (32), pp. 121-158
Gray, R., Does sustainability reporting improve corporate behaviour? Wrong question? Right time? (2006) Accounting and Business Research, 36 (1), pp. 65-88
Hahn, R., ISO 26000 and the standardization of strategic management processes for sustainability and corporate social responsibility (2013) Business Strategy and the Environment, 22 (7), pp. 442-455
Hahn, R., Kühnen, M., Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research (2013) Journal of Cleaner Production, 59, pp. 5-21
Hahn, R., Lulfs, R., Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies (2014) Journal of Business Ethics, 123 (3), pp. 401-420
Hanh, T., Figge, F., Pinkse, J., Preuss, L., Trade-offs in corporate sustainability: You can't have your cake and eat it (2010) Business Strategy and the Environment, 19 (4), pp. 217-229
Hahn, T., Preuss, L., Pinkse, J., Figge, F., Cognitive frames in corporate sustainability: Managerial sensemaking with paradoxical and business case frames (2014) Academy of Management Review, 39 (4), pp. 463-487
(2011) Hydropower Sustainability Assessment Protocol, , International Hydropower Association London: IHA
(2015) Advancing Sustainability Hydropower, , International Hydropower Association Activity report 2015. London: IHA
(2015) ISO 26000, , http://www.iso.org/iso/iso26000projectoverview-es.pdf, consultado 14 Sep 2015. Disponible en
Linnenluecke, M., Griffiths, A., Corporate sustainability and organizational culture (2010) Journal of World Business, 45 (4), pp. 357-366
Lozano, R., Towards better embedding sustainability into companies' systems: An analysis of voluntary corporate initiatives (2012) Journal of Cleaner Production, 25, pp. 14-26
Lozano, R., A holistic perspective on corporate sustainability drivers (2015) Corporate Social Responsibility and Environmental Management, 22 (1), pp. 32-44
Lozano, R., Huisingh, D., Inter-linking issues and dimensions in sustainability reporting (2011) Journal of Cleaner Production, 19 (2-3), pp. 99-107
Maletic, M., Maletic, D., Dahlgaard, J., Dahlgaard-Park, S., Sustainability exploration and sustainability exploitation: From a literature review towards a conceptual framework (2014) Journal of Cleaner Production, 79, pp. 182-194
Mattos de Deus, R., Roman Pais Seles, B., Ogasawara Vieira, K., As organizações e a ISO 26000: Revisão dos conceitos, dos motivadores e das barreiras de implementação (2014) Gestao e Producao, 21 (4), pp. 793-809
Montiel, I., Delgado-Ceballos, J., Defining and measuring corporate sustainability: Are we there yet? (2014) Organization y Environment, 27 (2), pp. 113-139
Musson, A., The build-up of local sustainable development politics: A case study of company leaders in France (2012) Ecological Economics, 82, pp. 75-87
(1987) Report of the World Commission on Environment and Development: Our Common Future, , Naciones Unidas New York: United Nations
Patrus-Pena, R., Castro, P., (2010) Ética Nos Negócios. Condicoes, Desafios e Riscos, , y Sao Paulo: Editora Atlas
Perez-Batres, L.A., Miller, V.V., Pisani, M.J., Institutionalizing sustainability: An empirical study of corporate registration and commitment to the united nations global compact Guidelines (2011) Journal of Cleaner Production, 19 (8), pp. 843-851
Polanco, J., La responsabilidad social del Grupo EPM: Una nueva postura política frente al territorio (2014) Cuadernos De Administración, 27 (49), pp. 65-85
Polanco, J., Ramírez, F., (2017) La Evaluación De La Sostenibilidad En La Empresa. Una Investigación Aplicada a Hidroeléctricas, , y Medellín: Sello Editorial Universidad de Medellín en evaluación
(2014) Sustainability Indices, , http://www.sustainability-indices.com/images/MeasuringIntangiblesCSAmethodology032014.pdf, consultado 3 Feb 2015. Disponible en
(2015) Corporate Sustainability, , http://www.sustainability-indices.com/sustainability-assessment/corporate-sustainability.jsp, consultado 14 Sep 2015. Disponible en
Rodrigue, M., Magnan, M., Boulianne, E., Stakeholders' influence on environmental strategy and performance indicators: A managerial perspective (2013) Management Accounting Research, 24 (4), pp. 301-316
Schneider, A., Meins, E., Two dimensions of corporate sustainability assessment: Towards a comprensive framework (2012) Business Strategy and the Environment, 21 (4), pp. 211-222
Searcy, C., Elkhawas, D., Corporate sustainability ratings: An investigation into how corporations use the dow jones sustainability index (2012) Journal of Cleaner Production, 35, pp. 79-92
Tata, J., Prasad, S., National cultural values, sustainability beliefs, and organizational initiatives (2015) Cross Cultural Management, 22 (2), pp. 278-296
Uecker-Mercado, H., Walker, M., The value of environmental social responsibility to facility managers: Revealing the perceptions and motives for adopting ESR (2012) Journal of Business Ethics, 110 (3), pp. 269-284
Valor, C., The contribution of the energy industry to the millennium development goals: A benchmark study (2012) Journal of Business Ethics, 105 (3), pp. 277-287
Vigneau, L., Humphreys, M., Moon, J., How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative (2015) Journal of Business Ethics, 131 (2), pp. 469-486
Wai, A., Cheung, K., Do stock investors value corporate sustainability? Evidence from an event study (2011) Journal of Business Ethics, 99, pp. 145-165
Whiteman, G., Walker, B., Perego, P., Planetary boundaries: Ecological foundations for corporate sustainability (2013) Journal of Management Studies, 50 (2), pp. 307-336
Windolph, S.E., Harms, D., Schaltegger, S., Motivations for corporate sustainability management: Contrasting survey results and implementation (2014) Corporate Social Responsibility and Environmental Management, 21 (5), pp. 272-285
Yin, R., (2009) Case Study Research. Design and Methods, , Los Angeles: SAGE
Zarfl, C., Lumsdon, A., Berlekamp, J., Tydecks, L., Tockner, K., A global boom in hydropower dam construction (2015) Aquatic Sciences, 77 (1), pp. 161-170
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_16ec
rights_invalid_str_mv http://purl.org/coar/access_right/c_16ec
dc.publisher.none.fl_str_mv Universidad Icesi
dc.publisher.program.none.fl_str_mv Administración de Empresas;Ingeniería Financiera
dc.publisher.faculty.none.fl_str_mv Facultad de Ingenierías;Facultad de Ciencias Económicas y Administrativas
publisher.none.fl_str_mv Universidad Icesi
dc.source.none.fl_str_mv Estudios Gerenciales
institution Universidad de Medellín
repository.name.fl_str_mv Repositorio Institucional Universidad de Medellin
repository.mail.fl_str_mv repositorio@udem.edu.co
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spelling 20162020-04-29T14:53:47Z2020-04-29T14:53:47Z1235923http://hdl.handle.net/11407/572710.1016/j.estger.2016.05.002International standards have an effect on corporate sustainability, contributing to the business performance and governance. The aim of this study is to analyse this effect from the senior manager's perception of a Colombian energy firm. The research methodology is an exploratory case study with 5 in-depth interviews. The results show that managers use standards seeking control and legitimacy from two complementary positions: a pragmatic one dealing with business performance and a prudent one dealing with business governance. It is concluded that the implementation of standards is the result of managers' leadership and values, giving identity to the company while making it face new social challenges. © 2016 Universidad ICESI. Published by Elsevier España, S.L.U. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/).spaUniversidad IcesiAdministración de Empresas;Ingeniería FinancieraFacultad de Ingenierías;Facultad de Ciencias Económicas y Administrativashttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85033779883&doi=10.1016%2fj.estger.2016.05.002&partnerID=40&md5=62b66b7ef94b9d69ca0904fb6de8355432139181192Ageron, B., Gunasekaran, A., Spalanzani, A., Sustainable supply management: An empirical study (2012) International Journal of Production Economics, 140 (1), pp. 168-182Alonso-Almeida, M., Marimon, F., Llach, J., Difusión de las memorias de sostenibilidad en Latinoamérica: Análisis territorial y sectorial (2015) Estudios Gerenciales, 31 (135), pp. 139-149Amini, M., Bienstock, C., Corporate sustainability: An integrative definition and framework to evaluate corporate practice and guide academic research (2014) Journal of Cleaner Production, 76, pp. 12-19Banerjee, S., Embedding sustainability across the organization: A critical perspective (2011) Academy of Management Learning y Education, 10 (4), pp. 719-731Barkemeyer, R., Preuss, L., Lee, L., On the effectiveness of private transnational governance regimes. Evaluating corporate sustainability reporting according to the global reporting Initiative (2015) Journal of World Business, 50, pp. 312-325Baumgartner, R., Managing corporate sustainability and CSR: A conceptual framework combining values, strategies and instruments contributing to sustainable development (2014) Corporate Social Responsibility and Environmental Management, 21 (5), pp. 258-271Bonilla-Castro, E., Rodríguez, P., Más allá del dilema de los métodos (1997) La Investigación En Ciencias Sociales, , y Bogotá: Ediciones UniandesCavalcanti, M., Teixeira, L., Barlow, C., Institutional dynamics and organizations affecting the adoption of sustainable development in the United Kingdom and Brazil (2015) Business Ethics: A European Review, 24 (1), pp. 73-90Chen, R., An integrated sustainable business and development system: Thoughts and opinions (2014) Sustainability, 6 (10), pp. 6862-6871Choi, Y., Yu, Y., The influence of perceived corporate sustainability practices on employees and organizational performance (2014) Sustainability, 6 (1), pp. 348-364Costa, R., Menichini, T., A multidimensional approach for CSR assessment: The importance of the stakeholder perception (2013) Expert Systems with Applications, 40 (1), pp. 150-161Dankova, P., Valeva, M., trukelj, T., A comparative analysis of international corporate social responsibility standards as enterprise policy/governance innovation guidelines (2015) Systems Research and Behavioral Science, 32 (2), pp. 152-159Dingwerth, K., Eichinger, M., Tamed transparency: How information disclosure under the global reporting initiative fails to empower (2010) Global Environmental Politics, 10 (3), pp. 74-96Duarte, F., Working with corporate social Responsibility in Brazilian companies: The role of managers' values in the maintenance of CSR cultures (2010) Journal of Business Ethics, 96 (3), pp. 355-368Eweje, G., A shift in corporate practice? Facilitating sustainability strategy in companies (2011) Corporate Social Responsibility and Environmental Management, 18 (3), pp. 125-136(2013) G4 Guía Para La Elaboración De Memorias De Sostenibilidad. Principios y Contenidos Básicos, , Global Reporting Initiative Amsterdam, Países Bajos: Global Reporting Initiative(2015) Global Reporting, , https://www.globalreporting.org/resourcelibrary/Spanish-G4Part-One.pdf, consultado 14 Sep 2015. Disponible enGómez-Villegas, M., Quintanilla, D., Los informes de responsabilidad social empresarial: Su evolución y tendencias en el contexto internacional y colombiano (2012) Cuadernos De Contabilidad, 13 (32), pp. 121-158Gray, R., Does sustainability reporting improve corporate behaviour? Wrong question? Right time? (2006) Accounting and Business Research, 36 (1), pp. 65-88Hahn, R., ISO 26000 and the standardization of strategic management processes for sustainability and corporate social responsibility (2013) Business Strategy and the Environment, 22 (7), pp. 442-455Hahn, R., Kühnen, M., Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research (2013) Journal of Cleaner Production, 59, pp. 5-21Hahn, R., Lulfs, R., Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies (2014) Journal of Business Ethics, 123 (3), pp. 401-420Hanh, T., Figge, F., Pinkse, J., Preuss, L., Trade-offs in corporate sustainability: You can't have your cake and eat it (2010) Business Strategy and the Environment, 19 (4), pp. 217-229Hahn, T., Preuss, L., Pinkse, J., Figge, F., Cognitive frames in corporate sustainability: Managerial sensemaking with paradoxical and business case frames (2014) Academy of Management Review, 39 (4), pp. 463-487(2011) Hydropower Sustainability Assessment Protocol, , International Hydropower Association London: IHA(2015) Advancing Sustainability Hydropower, , International Hydropower Association Activity report 2015. London: IHA(2015) ISO 26000, , http://www.iso.org/iso/iso26000projectoverview-es.pdf, consultado 14 Sep 2015. Disponible enLinnenluecke, M., Griffiths, A., Corporate sustainability and organizational culture (2010) Journal of World Business, 45 (4), pp. 357-366Lozano, R., Towards better embedding sustainability into companies' systems: An analysis of voluntary corporate initiatives (2012) Journal of Cleaner Production, 25, pp. 14-26Lozano, R., A holistic perspective on corporate sustainability drivers (2015) Corporate Social Responsibility and Environmental Management, 22 (1), pp. 32-44Lozano, R., Huisingh, D., Inter-linking issues and dimensions in sustainability reporting (2011) Journal of Cleaner Production, 19 (2-3), pp. 99-107Maletic, M., Maletic, D., Dahlgaard, J., Dahlgaard-Park, S., Sustainability exploration and sustainability exploitation: From a literature review towards a conceptual framework (2014) Journal of Cleaner Production, 79, pp. 182-194Mattos de Deus, R., Roman Pais Seles, B., Ogasawara Vieira, K., As organizações e a ISO 26000: Revisão dos conceitos, dos motivadores e das barreiras de implementação (2014) Gestao e Producao, 21 (4), pp. 793-809Montiel, I., Delgado-Ceballos, J., Defining and measuring corporate sustainability: Are we there yet? (2014) Organization y Environment, 27 (2), pp. 113-139Musson, A., The build-up of local sustainable development politics: A case study of company leaders in France (2012) Ecological Economics, 82, pp. 75-87(1987) Report of the World Commission on Environment and Development: Our Common Future, , Naciones Unidas New York: United NationsPatrus-Pena, R., Castro, P., (2010) Ética Nos Negócios. Condicoes, Desafios e Riscos, , y Sao Paulo: Editora AtlasPerez-Batres, L.A., Miller, V.V., Pisani, M.J., Institutionalizing sustainability: An empirical study of corporate registration and commitment to the united nations global compact Guidelines (2011) Journal of Cleaner Production, 19 (8), pp. 843-851Polanco, J., La responsabilidad social del Grupo EPM: Una nueva postura política frente al territorio (2014) Cuadernos De Administración, 27 (49), pp. 65-85Polanco, J., Ramírez, F., (2017) La Evaluación De La Sostenibilidad En La Empresa. Una Investigación Aplicada a Hidroeléctricas, , y Medellín: Sello Editorial Universidad de Medellín en evaluación(2014) Sustainability Indices, , http://www.sustainability-indices.com/images/MeasuringIntangiblesCSAmethodology032014.pdf, consultado 3 Feb 2015. Disponible en(2015) Corporate Sustainability, , http://www.sustainability-indices.com/sustainability-assessment/corporate-sustainability.jsp, consultado 14 Sep 2015. Disponible enRodrigue, M., Magnan, M., Boulianne, E., Stakeholders' influence on environmental strategy and performance indicators: A managerial perspective (2013) Management Accounting Research, 24 (4), pp. 301-316Schneider, A., Meins, E., Two dimensions of corporate sustainability assessment: Towards a comprensive framework (2012) Business Strategy and the Environment, 21 (4), pp. 211-222Searcy, C., Elkhawas, D., Corporate sustainability ratings: An investigation into how corporations use the dow jones sustainability index (2012) Journal of Cleaner Production, 35, pp. 79-92Tata, J., Prasad, S., National cultural values, sustainability beliefs, and organizational initiatives (2015) Cross Cultural Management, 22 (2), pp. 278-296Uecker-Mercado, H., Walker, M., The value of environmental social responsibility to facility managers: Revealing the perceptions and motives for adopting ESR (2012) Journal of Business Ethics, 110 (3), pp. 269-284Valor, C., The contribution of the energy industry to the millennium development goals: A benchmark study (2012) Journal of Business Ethics, 105 (3), pp. 277-287Vigneau, L., Humphreys, M., Moon, J., How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative (2015) Journal of Business Ethics, 131 (2), pp. 469-486Wai, A., Cheung, K., Do stock investors value corporate sustainability? Evidence from an event study (2011) Journal of Business Ethics, 99, pp. 145-165Whiteman, G., Walker, B., Perego, P., Planetary boundaries: Ecological foundations for corporate sustainability (2013) Journal of Management Studies, 50 (2), pp. 307-336Windolph, S.E., Harms, D., Schaltegger, S., Motivations for corporate sustainability management: Contrasting survey results and implementation (2014) Corporate Social Responsibility and Environmental Management, 21 (5), pp. 272-285Yin, R., (2009) Case Study Research. Design and Methods, , Los Angeles: SAGEZarfl, C., Lumsdon, A., Berlekamp, J., Tydecks, L., Tockner, K., A global boom in hydropower dam construction (2015) Aquatic Sciences, 77 (1), pp. 161-170Estudios GerencialesCorporate sustainabilityInternational standardsManagers' perceptionReportingInternational standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]Reviewinfo:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_2df8fbb1Polanco, J., Universidad de Medellín, Medellín, Colombia; Ramírez, F., Facultad de Ingeniería, Universidad de Medellín, Medellín, Colombia; Orozco, M., Dirección Ambiental de la Gerencia de Producción, Empresa Objeto de Estudio, Medellín, Colombiahttp://purl.org/coar/access_right/c_16ecPolanco J.Ramírez F.Orozco M.11407/5727oai:repository.udem.edu.co:11407/57272020-05-27 18:27:38.9Repositorio Institucional Universidad de Medellinrepositorio@udem.edu.co