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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

ROMERO-GONZALEZ, Laura Tatiana; WANUMEN-MARIN, Luisa Fernanda  y  CATOLICO-SEGURA, Diego Fernando. Revealing the Guidelines on Social Responsibility in the Good Governance Codes of the Listed Companies in Colombia. Cuad. Contab. [online]. 2014, vol.15, n.38, pp.599-624. ISSN 0123-1472.  http://dx.doi.org/10.11144/Javeriana.cc15-38.rlsr.

This article studies the revealing of the guidelines on social responsibility in the good governance codes of the publicly listed companies in the stock market in Colombia. For this purpose we identified the good governance codes published in the websites of the companies that make up the group of the General Stock Market Index of Colombia -IGBC-, valid for the second quarter of 2013. We researched on several aspects typical to the best corporate practices and those related to the guidelines of corporate social responsibility, RSE, particularly the principles, the relationship with the stakeholders, the strategies and activities, and the disclosure and spreading of information, among others. From this, it is evident that the analyzed companies do not account for the adoption of guidelines of social responsibility through the codes of good governance. This favors the most the disclosure of information on topics of organizational structure and finance, which are necessary and mandatory for market investors or financial creditors.

Palabras clave : company governance; publicly-listed companies; social responsibility; disclosure and spread of information.

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