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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.creatorPolanco J.
dc.creatorRamírez F.
dc.creatorOrozco M.
dc.date2016
dc.date.accessioned2020-04-29T14:53:47Z
dc.date.available2020-04-29T14:53:47Z
dc.identifier.issn1235923
dc.identifier.urihttp://hdl.handle.net/11407/5727
dc.descriptionInternational 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/).
dc.language.isospa
dc.publisherUniversidad Icesi
dc.relation.isversionofhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85033779883&doi=10.1016%2fj.estger.2016.05.002&partnerID=40&md5=62b66b7ef94b9d69ca0904fb6de83554
dc.sourceEstudios Gerenciales
dc.subjectCorporate sustainability
dc.subjectInternational standards
dc.subjectManagers' perception
dc.subjectReporting
dc.titleInternational 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.typeRevieweng
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccess
dc.publisher.programAdministración de Empresas;Ingeniería Financiera
dc.identifier.doi10.1016/j.estger.2016.05.002
dc.relation.citationvolume32
dc.relation.citationissue139
dc.relation.citationstartpage181
dc.relation.citationendpage192
dc.publisher.facultyFacultad de Ingenierías;Facultad de Ciencias Económicas y Administrativas
dc.affiliationPolanco, 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, Colombia
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dc.type.versioninfo:eu-repo/semantics/publishedVersion
dc.type.driverinfo:eu-repo/semantics/article


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