Publication: Sustentaibilidad en la industria cosmética
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
Pontifícia Universidade Católica de São Paulo - PUC/SP
Abstract
El presente artículo de investigación derivado del proyecto de investigación “Propuesta de Registro contable y valoración financiera de la gestión ambiental de las empresas en Colombia”, muestra el grado de correlación que existe entre el desempeño financiero de las empresas dedicadas al sector cosmético y de belleza en Colombia, con el diseño e implementación de políticas de sostenibilidad en las mismas. La investigación se soporta en la teoría normativa de los Stakeholders y de forma concomitante con la teoría de la Contabilidad de la Gestión; de igual forma, la investigación es de corte empírico-trasversal, y se soporta –con base a los resultados obtenidos– dentro de la tipología descriptiva-explicativa y mixta. Como hipótesis se parte de que una buena práctica de diseño e implementación de políticas de sostenibilidad en las empresas de esta naturaleza, mejora notablemente su desempeño financiero. Como conclusión y después de haberse hecho el análisis estadístico de las variables, se acepta la hipótesis inicialmente planteada.
The present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted.
The present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted.
Description
Keywords
Sustainability, Financial performance, Sostenibilidad, Desempeño financiero, Good practices, Buenas prácticas
Citation
Toro, L. M. M., Rodríguez, C. A. A., Cuellar, M. Ángel S., & Quevedo, N. B. (2018). Sustentaibilidad en la industria cosmética. CAFI, 1(1), 22–43. https://doi.org/10.23925/cafi.v1i1.36953