Analysis of value creation of the Employees, Retirees and Former employees Cooperative of the Coffee Growers Committee of Nariño and Almacafé S.A. (CEMPECAFEN) according to ISO 26000 Standard, period 2010 - 2012

Análisis de la generación de valor de la Cooperativa de Empleados, Pensionados y Exempleados del Comité de Cafeteros de Nariño y Almacafé S.A. (CEMPECAFEN) en función de la Norma ISO 26000, periodo 2010 – 2012;
Análise da criação de valor da cooperativa de empregados, aposentados e ex-funcionários do Comité de Cafeeiros de Nariño e Almacafé S.A. (CEMPECAFEN) de acordo com norma ISO 26000, o período de 2010 a 2012

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Autor
Gómez Jojoa, Nancy Jimena
Mora Alfonso, Andrea Milena
Muñoz Benavides, Yuly Andrea
Ceballos G., Hugo
Metadatos
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Materias
Árboles de Rentabilidad
Balance Social
Generación de Valor
Planeación Financiera
Responsabilidad Social Empresarial
Profitability trees
Social Balance
Value Creation
Financial Planning
Corporate Social Responsibility
Árvores de rentabilidade
Balanço Social
Criação de Valor
planejamento financeiro
responsabilidade social corporativa
URI
https://hdl.handle.net/20.500.14112/25729
URL del recurso
https://revistas.umariana.edu.co/index.php/unimar/article/view/910
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Descripción
In recent years the ISO 26000 Standard Corporate Social Responsibility has manifested itself as a new way of doing business. It arose from the need for organizational innovation and value generation process, and is linked to two functions: economic and social; the social conception involves taking into account not only to shareholders but also all stakeholders that have some relationship with the company. Therefore, assessment of value creation of the Cooperative CEMFECAFEN was stated from the perspective of Corporate Social Responsibility. During the course of this cooperative has not been given greater importance to this issue, therefore, it was necessary to analyze the performance of the cooperative to determine which strategies could be implemented to improve their financial situation and to establish, with the results obtained, the how to reduce risks and maximize benefits based on the ISO 26000 standard.