International standards for social accountability: Between explanations and managerial apprehension

International Accountability Standards on environmental sustainability and social responsibility guide and evaluate the behavior of companies, so that they voluntarily adjust to certain regulatory principles. However, this voluntariness cannot be based solely on the idea that being ethical pays, sin...

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Detalles Bibliográficos
Autores Principales: Castaño L.E.V., Romero W.R.H.
Formato: Artículo (Article)
Lenguaje:Inglés (English)
Publicado: Universidad Nacional de Colombia 2019
Materias:
GRI
Acceso en línea:https://repository.urosario.edu.co/handle/10336/24321
https://doi.org/10.15446/innovar.v30n75.83262
id ir-10336-24321
recordtype dspace
spelling ir-10336-243212022-05-02T12:37:21Z International standards for social accountability: Between explanations and managerial apprehension Normes internationales de responsabilité sociale: Entre la justification et l'enlèvement par la direction Estándares internacionales de rendición de cuentas social: Entre la justificación y el apresamiento directivo Padrões internacionais de prestação de contas social: Entre a justificativa e a pressão gerencial Castaño L.E.V. Romero W.R.H. Ethos GRI HRCA International Standards of Accountability in Social Responsibility and Sustainability Managerial capture Normative principles Social Balance Guidelines (ANDI) International Accountability Standards on environmental sustainability and social responsibility guide and evaluate the behavior of companies, so that they voluntarily adjust to certain regulatory principles. However, this voluntariness cannot be based solely on the idea that being ethical pays, since many of the social and environmental demands imply sacrificing profitability. The reflection presented here shows the existence of gaps in the justification of the principles that proclaim the standards, which condition their voluntariness and negatively impact both society and organizations themselves. Our discussion focuses on five of these standards, namely: Global Reporting Initiative (gri), Human Rights Compliance Assessment (hrca), the Ethos indicators manual, the Costa Rica Manual, and the Social Balance Guidelines of the Colombian National Industry Association (andi), which have been influential in Colombia and abroad. The purpose of this reflection is to show that the use and application of standards can lead to their manipulation by employers, placing them away from the moral and ethical obligations of a company with its stakeholders. © 2019, Universidad Nacional de Colombia. All rights reserved. 2019 2020-05-26T00:11:39Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 1215051 https://repository.urosario.edu.co/handle/10336/24321 https://doi.org/10.15446/innovar.v30n75.83262 eng info:eu-repo/semantics/openAccess application/pdf Universidad Nacional de Colombia instname:Universidad del Rosario
institution EdocUR - Universidad del Rosario
collection DSpace
language Inglés (English)
topic Ethos
GRI
HRCA
International Standards of Accountability in Social Responsibility and Sustainability
Managerial capture
Normative principles
Social Balance Guidelines (ANDI)
spellingShingle Ethos
GRI
HRCA
International Standards of Accountability in Social Responsibility and Sustainability
Managerial capture
Normative principles
Social Balance Guidelines (ANDI)
Castaño L.E.V.
Romero W.R.H.
International standards for social accountability: Between explanations and managerial apprehension
description International Accountability Standards on environmental sustainability and social responsibility guide and evaluate the behavior of companies, so that they voluntarily adjust to certain regulatory principles. However, this voluntariness cannot be based solely on the idea that being ethical pays, since many of the social and environmental demands imply sacrificing profitability. The reflection presented here shows the existence of gaps in the justification of the principles that proclaim the standards, which condition their voluntariness and negatively impact both society and organizations themselves. Our discussion focuses on five of these standards, namely: Global Reporting Initiative (gri), Human Rights Compliance Assessment (hrca), the Ethos indicators manual, the Costa Rica Manual, and the Social Balance Guidelines of the Colombian National Industry Association (andi), which have been influential in Colombia and abroad. The purpose of this reflection is to show that the use and application of standards can lead to their manipulation by employers, placing them away from the moral and ethical obligations of a company with its stakeholders. © 2019, Universidad Nacional de Colombia. All rights reserved.
format Artículo (Article)
author Castaño L.E.V.
Romero W.R.H.
author_facet Castaño L.E.V.
Romero W.R.H.
author_sort Castaño L.E.V.
title International standards for social accountability: Between explanations and managerial apprehension
title_short International standards for social accountability: Between explanations and managerial apprehension
title_full International standards for social accountability: Between explanations and managerial apprehension
title_fullStr International standards for social accountability: Between explanations and managerial apprehension
title_full_unstemmed International standards for social accountability: Between explanations and managerial apprehension
title_sort international standards for social accountability: between explanations and managerial apprehension
publisher Universidad Nacional de Colombia
publishDate 2019
url https://repository.urosario.edu.co/handle/10336/24321
https://doi.org/10.15446/innovar.v30n75.83262
_version_ 1740172153863536640
score 12,131701