Panorama del gobierno corporativo en las empresas cerradas y de familia en Colombia

Abstract

Changing dynamics at the corporate level affect the way organizations should be managed, so it is necessary to have efficient governance and management systems. In Colombia most of the companies are of closed capital or family, generating a good part of jobs, but with organizational and economic deficiencies that do not allow them permanent scalability. It is necessary to present the panorama in terms of Corporate Governance of these companies to determine the level of implementation of good practices and indicators to measure them. This article analyzes the results of report 42 of the Superintendence of Companies and the Corporate Governance guidelines in order to characterize this reality. It ends with a series of reflections tending to propose an improvement in the mechanisms of implementation given its importance in the national context and a review of the measurement indicators so that they adjust to the characteristics of this type of company in Colombia.