Generar nueva riqueza con responsabilidad social: La meta del gerente financiero

The Financial Manager has a responsibility towards the investor. Its commitment is to maximize the profitability of the investment, so that it creates new wealth for the owner, making decisions oriented to the achievement of this objective with a social orientation or responsibility. This paper inte...

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Autores:
Parra Barrios, Alberto
Tipo de recurso:
Fecha de publicación:
2021
Institución:
Universidad Santo Tomás
Repositorio:
Universidad Santo Tomás
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41321
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/6686
Palabra clave:
social responsibility
value
business and society
environment
catholic church
responsabilidad social
valor
empresa y sociedad
medio ambiente
iglesia católica
Rights
License
Derechos de autor 2021 Revista Activos
Description
Summary:The Financial Manager has a responsibility towards the investor. Its commitment is to maximize the profitability of the investment, so that it creates new wealth for the owner, making decisions oriented to the achievement of this objective with a social orientation or responsibility. This paper intends that the financial manager, at the moment of deciding on where to direct his monetary and economic resources, reflects on the impact he generates on the different actors who participate in the productive process and in the achievement of economic benefits for the company owners. In this sense, the legal relationship between the company and society is analyzed, as well as the creation of value for stakeholders, relationship that must be reciprocal. In the end, it is concluded that the sum of these generated values creates new wealth or value for the shareholder.