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  1. Inicio
  2. Examinar por materia

Examinando por Materia "Materialidad"

Mostrando 1 - 5 de 5
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  • No hay miniatura disponible
    Publicación
    Análisis de la rentabilidad social y ambiental del modelo Casa para Mí
    (Universidad EAFIT, 2025) Arias Gómez, Armando; Sastoque Rivera, Luis Fernando; Muñoz Mora, Juan Carlos; Sánchez, Andrés Felipe
    The thesis “Analysis of the Social and Environmental Profitability of the Casa para Mí Model” evaluates the viability and impact of the social business model promoted by Cementos Argos, integrating the Theory of Change, Life Cycle Assessment (LCA), and the Social Return on Investment (SROI) methodology. Through participatory workshops and technical analyses, the study identified significant positive impacts on the quality of life, household economy, and environmental sustainability of the beneficiary communities. Among the key findings, 87% of families reported improvements in their economic situation, including increased income, access to employment, and opportunities for technical training. In environmental terms, the model achieved a 50% reduction in CO₂ emissions, an 87% reduction in construction waste, and a 46% decrease in water consumption. The calculated SROI was 2.29, meaning that for every peso invested, $2.29 in social benefits are generated. The study concludes that the Casa para Mí model is efficient, replicable, and contributes significantly to the achievement of several Sustainable Development Goals (SDGs), particularly: Reduced inequalities (SDG 10), Sustainable cities and communities (SDG 11), Responsible consumption and production (SDG 12), Climate action (SDG 13), and Partnerships for the goals (SDG 17).
  • No hay miniatura disponible
    Publicación
    Conocer como práctica en un intraemprendimiento
    (Universidad EAFIT, 2021) Botero Toro, Alejandra; Diez Gaviria, Ana Cecilia
  • No hay miniatura disponible
    Publicación
    Guía de implementación para el diseño y comunicación de la estrategia sostenible para pequeñas y medianas empresas en Colombia
    (Universidad EAFIT, 2024) Mesa Jaramillo, Natalia; Henao Alarcón, Mariana; Salazar Quintero, María Clara
    This study was born out of the needs of SMEs in Colombia to place sustainability at the center of their strategy. For this reason, a practical methodology was developed so that small and medium-sized enterprises in the country can design and communicate their sustainable strategies, responding to environmental and market trends. This serves as a competitive advantage, allowing them to respond to environmental and market trends and needs, accelerate their involvement in sustainability conversations, face challenges and opportunities to grow their business lines with sustainability aspects, improve productivity, as well as meet current and future requirements from authorities, regulators, or other stakeholders, and make decisions considering their sustainable strategy. This methodology can also be implemented by large companies interested in the development of some of their stakeholders, such as suppliers, business partners, customers, and strategic allies or joint ventures. The methodology used to carry out this study was based on bibliographic consultation and systematic literature review on the current barriers that SMEs face in designing and implementing their sustainable strategies, the topics that are most important for this type of company around sustainability, and the tools available in the environment. With the collected inputs, the methodology was constructed, which was validated by sustainability experts through structured interviews.
  • No hay miniatura disponible
    Publicación
    Los criterios ESG en las sociedades mercantiles colombianas : su origen histórico y trayectoria a la luz de los desarrollos en el panorama internacional
    (Universidad EAFIT, 2024) Villegas Nicholls, Tomás; Palacio Salazar , Simón; Lorenzoni Escobar, Lina
    The integration of ESG criteria in the business sphere is promoted as a key tool to ensure sustainability and competitiveness in a global context that demands greater transparency and corporate responsibility. This idea has resulted from a historical construction of the ESG concept, where a clear evolution of certain voluntary frameworks is identified up to their incorporation into regulatory frameworks, with the most recent example being Directive 2024/1760 of the European Union on sustainability due diligence. This has significant practical consequences, such as the coexistence of multiple ESG criteria, compliance with which could be leading to adaptation difficulties for companies. Following this trend, Colombia generally identifies a central body of ESG regulations that is being issued by the Financial Superintendence and the Superintendence of Companies, with a broad reference to frameworks and information standards from international professional organizations, all of which poses challenges in legal matters and also a different operation for companies.
  • No hay miniatura disponible
    Publicación
    Propuesta de marca sostenible para Immunotec Colombia
    (Universidad EAFIT, 2022) Ballén Pardo, Beatriz; Muñoz Molina, Yaromir
    Sustainability is currently becoming a relevant issue in companies, for today’s leaders it is very important to think about durability, they consider that they can be the change that the world needs at this time. Providing guidance to Immunotec Colombia will guide them to develop their own sustainability brand and will help them to guide the operations until the management, build a new culture, re-designs the strategy, and get on the sustainable road.

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