La sustentabilidad empresarial en un entorno organizacional

Abstract

The human behavior against its social commitment to the environment and addressing the various interactions in production processes allow us to consider three factors that affect business sustainability in organizational productivity and competitiveness scenarios, which are social capital, intellectual capital and corporate social responsibility of companies. Although they can´t be recognized or measured under the criterion established by International Financial Reporting Standards neither can be reflected in the financial statements, they turn out to be useful as a management tool for organizations by measuring through financial indicators.