International standards effect on corporate sustainability: A senior managers' perspective [Incidência das normas internacionais na sustentabilidade corporativa: Uma perspectiva da alta administração] [Incidencia de estándares internacionales en la sostenibilidad corporativa: Una perspectiva de la alta dirección]
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Universidad Icesi
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International standards have an effect on corporate sustainability, contributing to the business performance and governance. The aim of this study is to analyse this effect from the senior manager's perception of a Colombian energy firm. The research methodology is an exploratory case study with 5 in-depth interviews. The results show that managers use standards seeking control and legitimacy from two complementary positions: a pragmatic one dealing with business performance and a prudent one dealing with business governance. It is concluded that the implementation of standards is the result of managers' leadership and values, giving identity to the company while making it face new social challenges. © 2016 Universidad ICESI. Published by Elsevier España, S.L.U. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/).
Palabras clave
Corporate sustainability, International standards, Managers' perception, Reporting