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Trascender, contabilidad y gestión

versión On-line ISSN 2448-6388


MIRANDA PEGUEROS, Magdalena; LOPEZ CASTRO, Elda Magdalena  y  VEGA ZARATE, Cesar. Towards a comprehensive management perspective in business sustainability. Trascender contab. gest. [online]. 2022, vol.7, n.19, pp.150-164.  Epub 09-Mayo-2022. ISSN 2448-6388.

The 2030 Agenda brings with it a series of objectives aimed at achieving sustainable development, within these is framed the importance of companies to generate changes in this area, since they have the ability to transform their environment using strategic management as a key tool , which, to be used effectively, must reconcile both the needs of companies and society. This research is descriptive based on documentary sources with a deductive method of hermeneutical approach, because revisions were made to the theories of Corporate Social Responsibility (CSR), Stakeholders and Business Sustainability as sources for the analysis of management in the matter, which were submitted to interpretation in order to arrive at the approach of its integral conceptualization that provides a general outline of the parties involved, and where the divergence between the business goals and those that society demands is recognized, and at the do this work together to reconcile and successfully address sustainability. With this, it is expected to provide theoretical- conceptual bases that allow the development of future research.

Palabras llave : sustainability; companies; management; responsibility.

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