info:eu-repo/semantics/article
Triple botton line: Social, economic and enviromental into the Colombia - USA FTA
La triple cuenta de resultados: social, económico y ambiental en el TLC Colombia - Estados Unidos
Autor
Castaño González, Esther Julia
Institución
Resumen
The objective of this paper is to demonstrate the presence that corporate social responsibility(CSR) have in the Free Trade Agreement between Colombia and the United States. This work was developed from the triple bottom line indicators proposed by the GRI (Global Reporting Initiative) from the social, economic and environmental results. For the present investigation, it was necessary to define the concept of FTA, by specifying the business relationship between Colombia and the United States and by outlining the concept of corporate social responsibility to complete an analysis of each of the 23 chapters of the text of the agreement, and its junctionwithmentionedindicators, and finding that only 12 of these chapters contain some CSR characteristics. El objetivo de este escrito es evidenciar la presencia que tienen la responsabilidad social empresarial en el Tratado de Libre Comercio firmado entre Colombia y Estados Unidos, trabajo que se desarrolló desde la triple cuenta de resultados planteada por los indicadores de la GRI (Global Reporting Iniciative) desde lo social, lo económico y lo ambiental. Para la presente indagación fue necesario delimitar el concepto de TLC, especificarlo a la relación comercial entre Colombia y Estados Unidos y esbozar el concepto de responsabilidad social empresarial para culminar con un análisis de cada uno de los 23 capítulos del texto del acuerdo y su cruce con los indicadores mencionados, encontrando que solo 12 de estos capítulos contienen algunas características de RSE. Abstract: The objective of this paper is to demonstrate the presence that corporate social responsibility(CSR) have in the Free Trade Agreement between Colombia and the United States. This work was developed from the triple bottom line indicators proposed by the GRI (Global Reporting Initiative) from the social, economic and environmental results. For the present investigation, it was necessary to define the concept of FTA, by specifying the business relationship between Colombia and the United States and by outlining the concept of corporate social responsibility to complete an analysis of each of the 23 chapters of the text of the agreement, and its junctionwithmentionedindicators, and finding that only 12 of these chapters contain some CSR characteristics.