This doctoral thesis analyzes and presents some findings of the best practices for managing the work environment and its impact on the performance of the best companies to work in Colombia, in light of the approach of the Great Place to Work Institute (GPTW) in the period between 2003 and 2009. An indicator is proposed to measure managerial commitment in managing the work environment and the relationship and incidence between some of the dimensions that make up the GPTW approach are measured.