Examinando por Materia "TOMA DE DECISIONES - ASPECTOS MORALES Y ÉTICOS"

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    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.