La auditoría y el aseguramiento de los informes de responsabilidad social: ¿avances hacia el desarrollo sostenible?
Cargando...
Archivos
Autores
Director
Tipo de contenido
Document language:
Español
Fecha
Título de la revista
ISSN de la revista
Título del volumen
Documentos PDF
Resumen
La presente tesis aborda el aseguramiento de los informes de Responsabilidad Social Empresarial. Se busca identificar el papel que juega dicha actividad contable y de control en el logro del Desarrollo Sostenible por parte de las organizaciones. Los resultados de la investigación, la cual se realizó bajo un enfoque cualitativo, se presentan en cuatro capítulos: en el primero, se hace referencia al origen y evolución de los informes de Responsabilidad Social Empresarial; en el segundo, se presenta la evolución práctica y teórica de la auditoría y el aseguramiento; en el tercero, se caracteriza el estado del aseguramiento de dichos informes en Colombia; y, en el cuarto capítulo, se plantea el estudio de caso sobre el aseguramiento de este tipo de reportes en una empresa en Colombia. De esta manera, se concluye que someter a procesos de aseguramiento los informes de Responsabilidad Social Empresarial, contribuye al cumplimiento de la estrategia de legitimación que tienen las organizaciones; esto permite señalar que las empresas mantienen una contradictoria relación entre lo que informan en sus reportes y su comportamiento real.
Abstract. This thesis deals with the assurance of Corporate Social Responsibility reports. It is seeks to identify the role that such accounting and control activity plays in achieving Sustainable Development by organizations. The research results, which was carried out under a qualitative approach, are presented in four chapters: in the first, it is referenced to the origin and evolution of Corporate Social Responsibility reports; in the second, the practical and theoretical developments in auditing and assurance are presented; in the third, the state of assurance such reports in Colombia is characterized; and in the fourth chapter, the case study about the assurance of this kind of reports in a company in Colombia is formulated. Thus, it is concluded that subjecting Corporate Social Responsibility reports to assurance processes contributes to the legitimation strategy of organizations; this allows pointing out that companies maintain a contradictory relationship between what they say in their reports and what they actually do.
Abstract. This thesis deals with the assurance of Corporate Social Responsibility reports. It is seeks to identify the role that such accounting and control activity plays in achieving Sustainable Development by organizations. The research results, which was carried out under a qualitative approach, are presented in four chapters: in the first, it is referenced to the origin and evolution of Corporate Social Responsibility reports; in the second, the practical and theoretical developments in auditing and assurance are presented; in the third, the state of assurance such reports in Colombia is characterized; and in the fourth chapter, the case study about the assurance of this kind of reports in a company in Colombia is formulated. Thus, it is concluded that subjecting Corporate Social Responsibility reports to assurance processes contributes to the legitimation strategy of organizations; this allows pointing out that companies maintain a contradictory relationship between what they say in their reports and what they actually do.