Examinando por Materia "Sostenibilidad financiera"
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Ítem Asegurando la sostenibilidad financiera : implementación de buenas prácticas de gobierno al interior de Jardín Exotics(Universidad EAFIT, 2024) Polanía Marín, Santiago; Téllez Falla, Diego FernandoThis work addresses the implementation of corporate governance in Jardín Exotics, an avocado and gulupa export company that has six shareholder. The implementation must be carried out considering the particularities of the agricultural sector and addressing key aspects such as transparency, accountability, generational changes, roles and responsibilities of the shareholders, promoting sustainability, operational and financial efficiency, the latter aimed at the financial sustainability of the company through increasingly competitive and profitable sales prices in Europe. The study seeks to strengthen strategic decision making and improve the management of the company's management positions through group interviews, analysis of cases that occurred in the past and application of expert theories that can be applicable to the company and that allow for correct implementation of corporate governance.Ítem Caso grupo EPM - sostenibilidad financiera(Universidad EAFIT, 2023) Quiceno Upegui, Tatiana; Rivera Duque, Fausto; Gaitán Riaño, Sandra ConstanzaEmpresas Públicas de Medellín E. S. P. (EPM) is a State industrial company in which the municipality of Medellín has a 100% stake. In turn, as the owner or majority shareholder of different national and international companies, it consolidates its financial information with the corporate name Grupo EPM. Within the scope of its strategic growth, EPM signed a framework agreement in 2007 to define its relations with the municipality of Medellín under regulatory criteria, and in the same year created the code of good governance, which extended to its subsidiaries to transmit confidence to investors and lenders; likewise, since 2009, EPM has issued international bonds. Therefore, the signing of multilateral agreements, national and international loans and the issuance of national and international bonds forces it to comply with covenants. Taking into account the participation of the State in the group´s decisions and that this is an important source of income for government plans, this case study addresses the financial sustainability of the company by analyzing the financial statements from the perspective of the CFA Institute and the estimation of the probability of bankruptcy or insolvency using the Ohlson and the Z-score models. In addition, to understand not only the company´s history but also its possible permanence in the long term, qualitative variables such as corporate governance, debt ratings and relevant information provided by the group to Superintendencia Financiera de Colombia are taken into account.Ítem Estructura de capital óptima para la sostenibilidad del sector de transporte de carga en Colombia(Universidad EAFIT, 2023) Cely Salinas, Cristian Felipe Rodolfo; Durango Gutiérrez, María PatriciaThe research focuses on the analysis of economic sustainability in the road freight transportation sector in Colombia, which highlights the influence of external variables, such as the price of the dollar and costs in the operation of this sector. Despite the constant increase in operating costs, freight prices fluctuate due to various factors, which poses a challenge to the profitability of companies. The main objective is to determine an optimal capital structure for small and medium-sized companies in the sector, considering factors such as financing, debt management and long-term investment needs. To this end, an analysis of freight costs and prices is carried out, as well as a review of national practices in terms of capital structure in freight transportation, to contrast it with a linear regression model. Recommendations are offered to improve the financial sustainability of PYMES in this sector.Ítem Fuentes de financiación de los emprendimientos sociales : factores clave para la sostenibilidad financiera(Universidad EAFIT, 2021) Murillo López, Yanireiza; Palacios Chaverra, Lina MarcelaBased on qualitative research applied to three Colombian social enterprises, the different sources of financing used for the financial sustainability of a social enterprise are described, starting from the various sources of financing most commonly used, as well as the role of the socio-economic framework. institutional to facilitate or hinder the access of social entrepreneurs to the financial system, so that financially profitable models are generated, at the service of the social mission of these social enterprises and therefore of society.Ítem Impacto de la divulgación de las políticas ASG en el costo de la deuda (KD) : análisis multivariable en compañías de los principales sectores de la economía europea(Universidad EAFIT, 2024) Arroyave Zapata, Daniel; Saldarriaga Parra, Alejandro; Téllez Falla, Diego Fernando; Restrepo Ochoa, Diana ConstanzaThe main objective of this study is to determine to what extent the level of disclosure of the investments made by companies, in the environmental, social and governance (ESG) in the cost of debt (Kd). The methodology used to resolve this question was a data panel type model, for which a database was built with companies from the main economic sectors in the European market, along with the main financial indicators and the scores of each pillar. ASG as predictors or independent variables, and Kd as response variable; additionally, control variables considered important were used, such as company size, liquidity, and growth, to give greater reliability to the model regressions. The results showed that companies that present better financial results have been able to make greater investments in socio-environmental aspects, which has allowed them to obtain a lower cost of debt; however, companies that already make high investments and obtain very high scores stop receiving this benefit and once again have a higher cost of debtÍtem Optimización de la estructura de capital de las empresas PYMES de seguridad electrónica en Colombia, una visión de sostenibilidad financiera(Universidad EAFIT, 2023) Higuita Varela, Sara Isabel; Durango Gutiérrez, María PatriciaPYMES in Colombia represent 90 percent of the companies in the country, according to reports from the Ministry of Labor (Mintrabajo, 2019). Among these, those belonging to the electronic security sector are in an exponential growth and need to have the necessary tools to seek financial sustainability. Thus, with this work, we seek to develop a model of financial analysis of optimal capital structure that allows to help with the achievement of this objective. For this purpose, a selection of the most representative companies in the electronic security market in Colombia is taken as a reference and their financial information is compared in order to find the appropriate data to evaluate the model.