Publicación: De la responsabilidad social empresarial al valor compartido: un reto para el sector cooperativo colombiano
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Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué
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The purpose of this manuscript is to present a reflection alluding to social responsibility, and the indispensable value of management that it represents in the cooperative governance model, especially when it shares value with its different stakeholders. This work is derived from an investigative process, whose theoretical foundation is framed in the contextualization of corporate social responsibility (CSR) in the Colombian cooperative sector, and the transition process that occurs between CSR and the generation of shared value. The present investigation was developed using the case study methodology under a mixed approach, given that it contains both qualitative and quantitative elements, to strengthen its breadth and depth. The identified conclusions correspond to the challenge that the cooperative companies must assume, because the associates must make the decision to share value, and define it as a binding institutional competitive strategy.