Repositorio Institucional Universidad EAFIT :: Examinando por Materia "RESPONSABILIDAD SOCIAL DE LOS NEGOCIOS

Examinando por Materia "RESPONSABILIDAD SOCIAL DE LOS NEGOCIOS - COLOMBIA"

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Abastecimiento sostenible y responsable en Cenit – transporte y logística de hidrocarburos
(Universidad EAFIT, 2025) Ocampo Gardeazabal, Carlos Andrés; Téllez Falla, Diego Fernando
Análisis de madurez en proyectos y diseño de una PMO en empresa Tecnas S.A. BIC
(Universidad EAFIT, 2025) Orozco Arias, Diana Marcela; Gómez Salazar, Elkin Arcesio
Del asistencialismo a la estrategia como práctica : el modelo filantrópico de la Fundación Carvajal (1961-2024)
(Universidad EAFIT, 2025) Rodríguez Machado, Mateo; Macías Prada, John Fernando; Campuzano-Hoyos, Jairo Andrés
Desempeño financiero de las empresas BIC en Colombia : estudio comparativo de las empresas BIC vs sus pares no BIC desde la vigencia de la ley a cierre 2024
(Universidad EAFIT, 2025-11-18) Dueñas Rios, Jennyfer Milena; Ruiz Vanegas, Laura Juliana; Restrepo Ochoa, Diana Constanza; Téllez Falla, Diego Fernando
Diagnóstico para la sostenibilidad empresarial : una herramienta para contribuir a la generación de valor compartido en Colombia
(Universidad EAFIT, 2025) Torres Gutiérrez, Juan Felipe; Álvarez Delgado, Susana
This thesis aims to develop a methodological tool to support Colombian private-sector companies in transitioning towards sustainable business models through the integration of strategies focused on creating shared value. Based on a literature review and a comparative analysis of thirteen national and international certification standards, a diagnostic questionnaire was designed comprising five key dimensions: governance and sustainable strategy, environmental management and resource efficiency, human capital and labor practices, social impact and community engagement, and innovation and shared value creation. The questionnaire enables organizations to identify their maturity level in sustainability, assess organizational strengths and gaps, and receive specific technical recommendations per dimension. The research is grounded in a robust conceptual framework that interconnects corporate social responsibility, sustainability, social enterprise, and shared value creation, demonstrating their mutual reinforcement and relevance to the Colombian business context. As a result, the study delivers a practical, flexible, and context-sensitive tool applicable to both large corporations and small and medium-sized enterprises. This proposal aims to bridge the gap between sustainability discourse and its real-world implementation, contributing to the transformation of traditional business models into more inclusive, responsible, and resilient enterprises.
Diseño de un modelo de negocio de consultoría en servicios especializados para la medición de impactos ambientales y la formulación de prácticas sostenibles en la industria del entretenimiento en Colombia, para identificar la estrategia competitiva, bajo la metodología Estramipyme
(Universidad EAFIT, 2026) Zuluaga Orozco, Julieth Maryori; Giraldo Hernández, Gina María; Klinkert Velásquez, Érika
This research aims to design a business model for a consulting firm specialized in measuring environmental impacts and developing sustainable practices for the entertainment industry in Colombia by using the Estramipyme methodology. Through a mixed-methods approach, an environmental and competitive diagnosis was conducted using PESTEL analysis, Porter’s Five Forces model, and a competitive benchmarking. Findings reveal a growing industry with an increasing demand for live events, but significant gaps in the systematic application of sustainability practices. The proposed business model integrates sustainability as a strategic value driver for BTL companies and event organizers, offering customized consulting services for impact measurement, implementation, and certification. The study concludes that the proposed model offers a sustainable competitive advantage through technical expertise, methodological innovation, and strategic partnerships, and represents a key opportunity to enhance competitiveness and sustainability within Colombia’s entertainment industry.
Elementos críticos para la rigurosidad metodológica en los ejercicios de Doble Materialidad : análisis aplicado en el contexto colombiano
(Universidad EAFIT, 2025) Barco López, Karen Alexa; Arango Álvarez, María Camila; González-Pérez, María Alejandra
Empresa social de economía circular de Rionegro
(Universidad EAFIT, 2019) Rivas Urrea, Jorge Humberto; Torres Valencia, Daniela; Vargas Sáenz, Mario Enrique
Estrategias de comunicación del triple impacto por parte de la SuperSociedades : oportunidades de mejora
(Universidad EAFIT, 2025) González Ramírez, Yadine Alexandra; Yela Bastidas, María Isabel; Ortega Almonacid, Francisco David
Estructuración financiera y contable de bonos de impacto social en el contexto colombiano
(Universidad EAFIT, 2025) Ortiz Escudero, Paola Andrea; Berrío Velásquez, Lina Luz; Gómez Gómez, María Paulina
The present study focuses on proposing a general financial and accounting structuring model for the implementation of Social Impact Bonds (SIBs) in Colombia, specifically directed toward private-sector stakeholders. SIBs are recognized as an innovative financing mechanism designed to address social needs in the country through the creation of synergies between the public and private sectors. These instruments facilitate the mobilization of private capital to fund projects that generate measurable and verifiable social benefits, which are compensated through a results-based payment model. This approach aims to produce not only social impact but also financial returns for private actors participating in the role of investors. This document begins with a review of the international literature on SIBs developed in various countries, as well as reports on cases implemented in Colombia. This review identifies lessons learned and challenges encountered in their application. The evidence collected highlights significant benefits for target populations resulting from the development of this form of social investment. However, it also reveals the need to strengthen the knowledge base and tools for financial and accounting structuring from the perspective of private participants, with the aim of facilitating implementation and encouraging a greater number of initiatives financed through these instruments. In the Colombian context, an adaptation of the Social Impact Bond model has been identified that incorporates the role of an intermediary. Through contractual relationships with investors, outcome payers, and service providers, the intermediary assumes responsibility both for meeting the established targets and for ensuring the financial viability of the program. This role connects government entities willing to pay for results with investors interested in financing projects that generate measurable social impact. This adaptation introduces distinctive challenges within its financial model, primarily assumed by the intermediary. Therefore, it is appropriate to develop a financial and accounting structuring guide oriented toward private-sector actors, intermediaries, investors, and operators, engaged in projects framed within results-based payment models. Such a guide would facilitate the replication and scaling of these instruments. The technical design and price definition processes, which may fall under the responsibility of public entities or, as observed in the Colombian experience, international cooperation agencies that have introduced these methodological strategies to promote social projects, are not addressed in this study. Nonetheless, these processes establish essential conditions for the operational and financial execution of programs, guiding them toward achieving their objectives and ensuring the efficient use of resources. Accordingly, this model proposes a structure that defines the flow of resources from the private sector. It seeks to clarify, along the project timeline, the value contributed by investors, the timing and conditions under which these contributions are made, the manner in which each party manages risk, and the projection of returns contingent upon the achievement of results. The overall objective is to provide a technical tool that promotes the implementation, scaling, and consolidation of a greater number of initiatives—both under the Social Impact Bond framework, where the payer is a public-sector actor, and under the Development Impact Bond framework, where the payer is a private actor.
Estudio de prefactibilidad para la creación de una empresa que comercialice productos derivados del coco
(Universidad EAFIT, 2025) Vargas Valderrama, Noela Silvana; Gómez Salazar, Elkin Arcesio
This prefeasibility study evaluates the viability of establishing a company dedicated to the production and commercialization of coconut-derived products in Bogotá, with a focus on strengthening the economic and social development of the coconut-producing region of Chocó. The assessment follows the methodology of the United Nations Industrial Development Organization (UNIDO), which includes eight core analyses. The market study identifies growing demand for products such as coconut oil, milk, and flour, driven by health and cosmetic trends. The technical study outlines production processes, equipment needs, and optimal location. The organizational study defines the administrative and operational structure. The legal study reviews regulatory requirements and permits. The environmental study assesses potential impacts and proposes sustainability measures. The economic study estimates investment and operating costs. The financial study projects key indicators such as an IRR of 56,8% and a Net Present Value (NPV) of COP 108 million, confirming the project’s feasibility. Finally, the risk analysis identifies critical threats such as raw material supply shortages and logistics issues, alongside proposed mitigation strategies. In addition to the UNIDO methodology, complementary tools such as the General Adjusted Methodology (MGA)—commonly used for public investment projects—were explored. However, UNIDO’s comprehensive and industry-focused framework was selected as the most suitable. The study focuses on three coconut-derived products: oil, milk, and flour, chosen for their strong market demand and broad application. The analysis confirms a clear market opportunity, especially in the healthy food and natural cosmetics sectors. In terms of territorial impact, the project is expected to bring significant benefits to both Bogotá—through job creation and commercial activity—and Chocó, by strengthening local production chains, generating rural employment, and adding value to the coconut as a regional resource. The financial, social, and environmental results suggest that the project is technically and economically feasible, with strong potential for long-term sustainability if managed strategically. This study provides a solid foundation for decision-making by investors, development agencies, and the communities involved.
Guía de incentivos para la inclusión : estrategias para mejorar las prácticas corporativas en equidad de género
(Universidad EAFIT, 2026) Vélez Colorado, María Alejandra; Camargo Sánchez, Diana Carolina; Guerrero Gutiérrez, Juliana; Vélez-Valencia, Cristina
Guía para convertirse en una empresa social : caso de estudio de la Fundación Internacional María Luisa de Moreno (FIMLM)
(Universidad EAFIT, 2025) Jara Sánchez, Laura Valentina; Valencia Trujillo, Gilberto
Impacto de las calificaciones ASG en el desempeño financiero de portafolios del Índice S&P500 (2015–2024)
(Universidad EAFIT, 2025-02-26) Guerrero Díaz, José Antonio; Zora Arce, Álvaro José; Jaramillo Mejía, Alejandro
This study analyzes the impact of Environmental, Social, and Governance (ESG) ratings on the financial performance of companies within the S&P 500 index, considering their behavior at the sectoral level. Firms are classified into terciles based on the Bloomberg ESG Disclosure Score, constructing high-, medium-, and low-rated portfolios under both equal-weighted and market capitalization-weighted schemes. Performance metrics such as annualized return, volatility, Sharpe ratio, maximum drawdown, and the ESG premium are evaluated over the 2015–2024 period. The research integrates Modern Portfolio Theory with robust statistical testing to determine whether ESG contributes consistent financial value and whether its effect varies across sectors, providing relevant evidence for passive investment management strategies.
Implementación de estrategias financieras sostenibles en empresas privadas de economía circular en Colombia
(Universidad EAFIT, 2025) Albarracín Lara, Hosman Giovani; Gómez López, Juan Felipe
Determining a framework of sustainable financial strategies for businesses using the Colombian circular economy model is the aim of this study. A solution structured around seven key strategies is proposed: organizational integration of sustainability and finance, strengthening of technical capacities, inclusion of impacts (ESG) in accounting, tax incentives, guarantee mechanisms for green credit, impact assessment systems and reduction of entry barriers to financing. These strategies allow increasing the efficiency in the use of resources, reducing environmental impact, improving access to financing and consolidating corporate reputation. The methodology is based on a qualitative approach with documentary review, seeking to recognize viable practices that can be adapted to the Colombian context.
Integración del conocimiento ancestral para empresas y proyectos
(Universidad EAFIT, 2025-12-04) Rodríguez Sánchez, Néstor Eduardo; Martínez Londoño, Edgar
For companies and projects in Colombia to align with the requirements established in the 17 Sustainable Development Goals (SDGs) and their 169 targets, it is crucial to implement a new management approach. This approach should ensure that business practices adopt strategies to meet the needs of both the company and its stakeholders, while protecting natural, social, and economic resources to guarantee that future generations can meet their own needs. Therefore, this thesis aims to integrate ancestral knowledge into the sustainability processes of businesses and projects. To this end, interviews were conducted with individuals from various ancestral and Afro-Colombian communities, as well as with members of companies, corporations, and projects that incorporate best practices rooted on ancestral customs into their daily work. The research revealed that ancestral knowledge, passed down through generations in Indigenous and Afro-Colombian communities, reflects a harmonious interaction between humankind and its environment. This work aims to offer a practical guide for companies and projects to recognize and apply ancestral principles in their sustainable management strategies and the efficient use of natural resources. Furthermore, this integration directly addresses Sustainable Development Goal 11.4 by contributing to the protection and safeguarding of the world's cultural and natural heritage, revaluing traditional knowledge systems, and defending territories as vital collective spaces for participation. The future of businesses, their growth, and innovation are linked to our ability to listen to the voices of the land and those who, for centuries, have known how to care for it. Key Words: Business sustainability, environment, ancestral knowledge, sustainable cities and communities, and responsible for production and consumption, sustainable development goals, 11,12,15 and 16.
Lecciones aprendidas en la gestión de proyectos de diversidad e inclusión en empresas privadas colombianas : un análisis basado en testimonios de expertos
(Universidad EAFIT, 2025) Flórez Ibáñez, María José; González Restrepo, Juana María; Osorio Lema, Edwin Alexis
This undergraduate thesis analyzes the lessons learned in managing Diversity and Inclusion (D&I) projects in Colombian private companies, using a mixed-method approach that combines expert interviews with surveys of project leaders and key actors. Through the case study of “Por Talento” by Comfama and collected testimonies, the research identifies common barriers, effective strategies, and practical recommendations to improve the planning, implementation, and evaluation of inclusive projects. The study reveals that committed leadership, continuous training, accessible design, post-inclusion support, and impact measurement are fundamental pillars for building equitable and sustainable work environments. It concludes that strategically managed D&I not only enhances organizational development but also contributes to Colombia’s broader social transformation. Key words: Diversity and inclusion, Project management, Lessons learned, Case
Modelo de gestión de indicadores que contribuya a la toma de decisiones y al mejoramiento continuo en una empresa del sector minero-energético
(Universidad EAFIT, 2025-12-01) Giraldo Peláez, María Cristina; Giraldo Hernández, Gina María; Bedoya Cardona, Nelson de Jesús
Repercusiones de los juegos gacha en la salud mental
(Universidad EAFIT, 2025-11-12) Campuzano Gaviria, Luis David; Carmona Otalvaro, Juan Gabriel
The general objective of this study was to explore the relationship between prolonged use of gacha games and mental health repercussions in a group of young adults from specific municipalities in Antioquia and the city of Bogotá in 2025. Using a qualitative approach and semi-structured interviews with 11 players, the research evaluated the effects on emotional well-being, social relationships, academic performance, and financial stability, as well as identifying risk and protective factors. The results reveal a complex relationship: on one hand, significant negative repercussions were found, such as a high emotional dependence on game outcomes, a tendency toward procrastination, and, critically, a considerable risk to financial stability, which can escalate into problematic spending motivated by status-seeking. On the other hand, and in contrast to prevailing literature, it was observed that gacha games can act as catalysts for the expansion of social relationships. It is concluded that while these games present serious risks to mental health, their impact is moderated by factors such as risk awareness, the player's support network, and their individual personality traits. This study provides an initial understanding of the phenomenon in the Colombian context, underscoring the need for future research and potential regulations.
Un acercamiento desde la teoría del desarrollo moral de Kohlberg a la relación entre los marcos práctico, discursivo y ético-moral, que se ocupan del impacto empresarial
(Universidad EAFIT, 2025) Taborda López, Juan Diego; Uribe de Correa, Beatriz Amparo
This research analyzes how the practical, discursive, and ethical-moral frameworks shape the relationship between companies and their environment, particularly concerning business impact and Corporate Social Responsibility (CSR). Using a qualitative approach, information was collected through interviews with strategic leaders from nine Colombian organizations from various sectors and trajectories. The analysis was structured around three key axes: Kohlberg’s theory of moral development, which helps identify the level of moral reasoning in organizational decisions; the interpretive framing approach applied to practical, discursive, and ethical-moral dimensions; and the types of ethics proposed by Vila Merino. The findings reveal a predominance of practices and narratives rooted in an instrumental ethic, where sustainability is primarily conceived as a means to ensure profitability and legitimacy. However, there are also cases in which a company’s core purpose is oriented toward solving social or environmental problems, reflecting more advanced ethical principles. This leads to a reflection on how, despite signs of transformation, the current context imposes structural limits on the development of a truly postconventional ethic. Additionally, the study highlights emerging questions that may inspire future research on how organizations could overcome these limits and operate from more autonomous and transformative ethical frameworks.

Examinando por Materia "RESPONSABILIDAD SOCIAL DE LOS NEGOCIOS - COLOMBIA"

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