Browsing by Author "Ramirez, Cesar Augusto Moya"

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    El aseguramiento como herramienta de valor : análisis a partir de las prácticas de gestión de la responsabilidad corporativa en las ESAL
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Hernandez, John Johver Moreno; Sanabria, Diana Marcela Sotelo; Ramirez, Cesar Augusto Moya; Aros, Ludivia Hernandez
    Corporate social responsibility is becoming known in Colombia for its social and humanitarian function, where companies present environmental, social, cultural and coexistence aspects. The aim of this article is to analyse how the assurance of corporate responsibility management practices in ESALs is a valuable tool, in accordance with ISO 26000 and SA 8000 standards, thus following the guide to corporate responsibility assurance. At methodological level, this research begins with the characterisation of the corporate responsibility management practices of ESAL, the requirements and obligations for these management practices to be carried out and finally, a diagnosis of the current state of compliance in corporate responsibility management practices is made through a case study.