Aporte de las empresas a los Objetivos de Desarrollo Sostenible (ODS)

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Alexandra Hoyos Bravo https://orcid.org/0000-0003-1330-6546
Sully Gutiérrez González https://orcid.org/0000-0001-7205-3919
María Fernanda González https://orcid.org/0000-0003-2985-2891

Keywords

Desarrollo sostenible, estrategias empresariales, modelo de negocio sostenible, Responsabilidad Social Empresarial, sostenibilidad

Resumen

Los Objetivos de Desarrollo Sostenible (ODS) fueron establecidos con el proposito de promover la prosperidad y mejorar la calidad de vida en la sociedad. No obstante, la incorporación de estos objetivos en las estrategias empresariales no ha sido sencillo, representando un desafio signiticaftivo, dado que muchas  empresas no logran identificar con exacitud cómo su contribución a los ODS puede traducirse en beneficios para sus modelos de negocios. El presente artículo tiene como finalidad presentar el analisis teórico sobre los aportes que realizan las empresas realizan al cumplimiento de los ODS. Para ello, se llevó a cabo una revisión sistematica de la literatura relacionada con Responsabilidad Social Empresarial (RSE), los modelos de negocio y el papel de las empresas en el desarrollo sostenible. Los hallazgos sugieren que las acciones empresariales orientadas al ODS, en el marco de la RSE, continuan siendo objeto de debate, debido a la ausencia de mecanismos estandarizados para medir su impacto sobre los grupos de interes. Asimismo, se evidencia que muchas organizaciones carecen de conciencia o interés respecto a la evaluación que tiene este impacto, lo que limita la efectividad de sus iniciativas en sostenibilidad.

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