Social responsibility has been gaining relevance in organizational and economic studies. In Colombia, corporate social responsibility (CSR) has had an important deployment in terms of reporting. Economic sectors as the extractive industries have been among the main producers of CSR reports, policies and programs. Given the conflict of the companies that are part of these industries, this paper tries to analyze the theoretical conception of CSR of the Drummond company, as a prominent case of extractivism in Colombia. Content analysis is used to identify the theoretical conception of CSR in said company and to contrast it with the perception of the press. It is found that the company is located mainly in an integrating theory of CSR; however, all the theories are present in the corpus analyzed. Likewise, it is found that the perception of the press does not correspond to what is presented by the company; however, there is concern about sanctions, the environment, compliance, spills, and workers. It is concluded that Drummond lacks a clear theoretical conception of its CSR and its production of reports may pursue legitimation purposes. This work contributes to the understanding of the conflictive dimensions of extractivism and its relationship with CSR.
Tópico:
Higher Education and Sustainability
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2
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FuenteRevista Colombiana de Contabilidad - ASFACOP