Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-
Casseres, D. (2022). Corporate social responsibility
as a mechanism to promote health institutions in
Colombia. Contaduría Universidad de Antioquia,
80, 31-48. Doi: https://doi.org/10.17533/udea.
rc.n80a02
Corporate social responsibility as
a mechanism to promote health
institutions in Colombia
Hugo Gaspar Hernández-Palma
hugohernandezp@mail.uniatlantico.edu.co
orcid: 0000-0002-3873-0530
Universidad del Atlántico
Remedios Catalina Pitre-Redondo
rpitre@uniguajira.edu.co
orcid: 0000-0001-7373-1101
Universidad de la guajira
Daniel Mendoza-Casseres
danielmendoza@mail.unitlantico.edu.co
orcid: 0000-0001-5514-750X
Universidad del Atlántico
Casseres, D. (2022). Corporate social responsibility
as a mechanism to promote health institutions in
Colombia. Contaduría Universidad de Antioquia,
80, 31-48. Doi: https://doi.org/10.17533/udea.
rc.n80a02
Corporate social responsibility as
a mechanism to promote health
institutions in Colombia
Hugo Gaspar Hernández-Palma
hugohernandezp@mail.uniatlantico.edu.co
orcid: 0000-0002-3873-0530
Universidad del Atlántico
Remedios Catalina Pitre-Redondo
rpitre@uniguajira.edu.co
orcid: 0000-0001-7373-1101
Universidad de la guajira
Daniel Mendoza-Casseres
danielmendoza@mail.unitlantico.edu.co
orcid: 0000-0001-5514-750X
Universidad del Atlántico
Corporate social responsibility as a mechanism to promote health institutions in Colombia
Abstract: Corporate Social Responsibility (CSR) has been positioned in recent years as an alternative to
support the management of various institutions to meet the needs of stakeholders with whom it interacts
in the production dynamics. In this sense, the purpose of the study is to analyze the contributions
that can be derived from the incorporation of CSR guidelines in the management of Health Provider
Institutions (or IPS) as a mechanism for their promotion. Based on a documentary design, this paper
explores the academic literature related to CSR and its potential for integration with health institutions
in Colombia. Therefore, the problem is addressed using qualitative approach tools by researching the
main journals and mainstream articles. CSR integration into management brings multiple benefits for
the organization; specifically, in the health sector it significantly supports activities of a social nature,
thus achieving better stakeholder perception.
Keywords: RSE, SSGSS, Stakeholders, IPS
La responsabilidad social empresarial como mecanismo de promoción de las instituciones de
salud en Colombia
Resumen: La Responsabilidad Social Empresarial (RSE) se ha posicionado en los últimos años como
una alternativa de apoyo a la gestión de diversas instituciones para satisfacer las necesidades de los
grupos de interés con los que interactúa en la dinámica productiva. En este sentido, el propósito del
estudio es analizar los aportes que pueden derivarse de la incorporación de lineamientos de RSE en la
gestión de las Instituciones Prestadoras de Salud (o IPS) como mecanismo para su promoción. A partir
de un diseño documental, se explora la literatura académica relacionada con la RSE y su potencial de
integración con las instituciones de salud en Colombia. Para ello, se aborda el problema utilizando las
herramientas del enfoque cualitativo mediante la investigación de las principales revistas y artículos
de divulgación. La integración de la RSE en la gestión trae múltiples beneficios para la organización,
específicamente en el sector salud apoya significativamente sus actividades de carácter social, logrando
así una mejor percepción de los grupos de interés.
Palabras clave: RSE, SSGSS, Grupos de interés, IPS
A responsabilidade social empresarial como mecanismo de promoção das instituições de saúde na
Colômbia
Resumo: A Responsabilidade Social Empresarial (RSE) tem se posicionado nos últimos anos como uma
alternativa de apoio à gestão de diversas instituições para satisfazer as necessidades dos grupos de
interesse como os que interage na dinâmica produtiva. Nesse sentido, o propósito do estudo é analisar
os aportes que podem derivar-se da incorporação de padrões de RSE na gestão das Instituições
Fornecedoras de Saúde (ou IPS) como mecanismo para sua promoção. A partir de um desenho
documental, explora-se a literatura acadêmica relacionada com a SER e seu potencial de integração
com as instituições de saúde na Colômbia. Para isso, aborda-se o problema utilizando as ferramentas
do enfoque qualitativo através da pesquisa das principais revistas e artigos de divulgação. A integração
da RSE na gestão traz múltiplos benefícios para a organização, especificamente no setor saúde apoia
significativamente suas atividades de caráter social, conseguindo assim uma melhor percepção dos
grupos de interesse.
Palavras-Chave: RSE, SSGSS, Grupos de Interesse, IPS.
La responsabilité sociale des entreprises comme mécanisme de défense des intérêts des institutions
de santé en Colombie
Résumé: La responsabilité sociale des entreprises (RSE) s’est positionnée ces dernières années comme
une alternative pour soutenir la gestion de diverses institutions, afin de répondre aux besoins des parties
prenantes avec lesquelles elles interagissent dans la dynamique productive. Dans ce sens, le but de cette
étude est d’analyser les contributions qui peuvent être dérivées de l’incorporation des lignes directrices de
la RSE dans la gestion des institutions de soins de santé (ou IPS) comme un mécanisme pour sa promotion.
Il a été exploré, au moyen d’une conception documentaire, la littérature académique relative à la RSE et
à son potentiel d’intégration dans les institutions de santé en Colombie. Pour ce faire, la problématique
est abordée en utilisant les outils de l’approche qualitative par une recherche dans les principales revues
et articles de vulgarisation. L’intégration de la RSE dans la gestion apporte de multiples avantages à
l’organisation, notamment dans le secteur de la santé où elle favorise considérablement ses activités
sociales, ce qui lui permet d’être mieux perçue par les parties prenantes.
Mots-clés: RSE, SGSSS (système général de sécurité sociale en santé), parties prenantes, IPS.
Abstract: Corporate Social Responsibility (CSR) has been positioned in recent years as an alternative to
support the management of various institutions to meet the needs of stakeholders with whom it interacts
in the production dynamics. In this sense, the purpose of the study is to analyze the contributions
that can be derived from the incorporation of CSR guidelines in the management of Health Provider
Institutions (or IPS) as a mechanism for their promotion. Based on a documentary design, this paper
explores the academic literature related to CSR and its potential for integration with health institutions
in Colombia. Therefore, the problem is addressed using qualitative approach tools by researching the
main journals and mainstream articles. CSR integration into management brings multiple benefits for
the organization; specifically, in the health sector it significantly supports activities of a social nature,
thus achieving better stakeholder perception.
Keywords: RSE, SSGSS, Stakeholders, IPS
La responsabilidad social empresarial como mecanismo de promoción de las instituciones de
salud en Colombia
Resumen: La Responsabilidad Social Empresarial (RSE) se ha posicionado en los últimos años como
una alternativa de apoyo a la gestión de diversas instituciones para satisfacer las necesidades de los
grupos de interés con los que interactúa en la dinámica productiva. En este sentido, el propósito del
estudio es analizar los aportes que pueden derivarse de la incorporación de lineamientos de RSE en la
gestión de las Instituciones Prestadoras de Salud (o IPS) como mecanismo para su promoción. A partir
de un diseño documental, se explora la literatura académica relacionada con la RSE y su potencial de
integración con las instituciones de salud en Colombia. Para ello, se aborda el problema utilizando las
herramientas del enfoque cualitativo mediante la investigación de las principales revistas y artículos
de divulgación. La integración de la RSE en la gestión trae múltiples beneficios para la organización,
específicamente en el sector salud apoya significativamente sus actividades de carácter social, logrando
así una mejor percepción de los grupos de interés.
Palabras clave: RSE, SSGSS, Grupos de interés, IPS
A responsabilidade social empresarial como mecanismo de promoção das instituições de saúde na
Colômbia
Resumo: A Responsabilidade Social Empresarial (RSE) tem se posicionado nos últimos anos como uma
alternativa de apoio à gestão de diversas instituições para satisfazer as necessidades dos grupos de
interesse como os que interage na dinâmica produtiva. Nesse sentido, o propósito do estudo é analisar
os aportes que podem derivar-se da incorporação de padrões de RSE na gestão das Instituições
Fornecedoras de Saúde (ou IPS) como mecanismo para sua promoção. A partir de um desenho
documental, explora-se a literatura acadêmica relacionada com a SER e seu potencial de integração
com as instituições de saúde na Colômbia. Para isso, aborda-se o problema utilizando as ferramentas
do enfoque qualitativo através da pesquisa das principais revistas e artigos de divulgação. A integração
da RSE na gestão traz múltiplos benefícios para a organização, especificamente no setor saúde apoia
significativamente suas atividades de caráter social, conseguindo assim uma melhor percepção dos
grupos de interesse.
Palavras-Chave: RSE, SSGSS, Grupos de Interesse, IPS.
La responsabilité sociale des entreprises comme mécanisme de défense des intérêts des institutions
de santé en Colombie
Résumé: La responsabilité sociale des entreprises (RSE) s’est positionnée ces dernières années comme
une alternative pour soutenir la gestion de diverses institutions, afin de répondre aux besoins des parties
prenantes avec lesquelles elles interagissent dans la dynamique productive. Dans ce sens, le but de cette
étude est d’analyser les contributions qui peuvent être dérivées de l’incorporation des lignes directrices de
la RSE dans la gestion des institutions de soins de santé (ou IPS) comme un mécanisme pour sa promotion.
Il a été exploré, au moyen d’une conception documentaire, la littérature académique relative à la RSE et
à son potentiel d’intégration dans les institutions de santé en Colombie. Pour ce faire, la problématique
est abordée en utilisant les outils de l’approche qualitative par une recherche dans les principales revues
et articles de vulgarisation. L’intégration de la RSE dans la gestion apporte de multiples avantages à
l’organisation, notamment dans le secteur de la santé où elle favorise considérablement ses activités
sociales, ce qui lui permet d’être mieux perçue par les parties prenantes.
Mots-clés: RSE, SGSSS (système général de sécurité sociale en santé), parties prenantes, IPS.
33Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
Cont. udea (enero-junio), pp. 31-48. © Universidad de Antioquia-2022.
Corporate social responsibility as a mechanism to
promote health institutions in Colombia
Hugo Gaspar Hernández-Palma, Remedios Catalina Pitre-Redondo
y Daniel Mendoza-Casseres
https://doi.org/10.17533/udea.rc.n80a02
Primera versión recibida en abril de 2021 – Versión aceptada en octubre de 2021
I. Introduction
Since the 1980s, there has been a trend in several Latin American countries
to develop reforms in the social sector in order to reduce poverty rates and
socioeconomic inequalities through the expansion of universal health coverage,
based on the principles of equity, solidarity, and collective action. Such efforts
have resulted in operating models that impact communities of diverse nature,
interests or needs, which today serves as a documented example of the effec-
tiveness of the actions developed (Atun et al. , 2015).
In Colombia, Colombia’s General Social Security System (SGSS) was regulated
with the enactment of Law 100 of 1993, which dictated, among other things,
the parameters for the provision of health services to citizens affiliated to the
system, whose primary objective is to guarantee the inalienable rights of the
individual and the community to obtain a dignified quality of life, under the
principles of efficiency, universality, solidarity, comprehensiveness, unity and
participation (Duarte, Navarro & Eslava, 2013).
The aforementioned law bases health care on the following strategic guide-
lines: every Colombian must purchase an insurance policy that covers the costs
of himself and his family; the payment of mandatory policies must be made by
the worker and his employer through contributions, subscribed to the contribu-
tive regime; the State will be in charge of paying the policies of the poorest
population, linked to the subsidized regime; health care will be provided by the
EPS (which stands for “Entidades Promotoras de Salud” or Health Promotion
Entities) (Gómez & Nieto, 2014).
This model of care poses critical challenges to the health care companies
that belong to the system and determine how they should interact with all their
Cont. udea (enero-junio), pp. 31-48. © Universidad de Antioquia-2022.
Corporate social responsibility as a mechanism to
promote health institutions in Colombia
Hugo Gaspar Hernández-Palma, Remedios Catalina Pitre-Redondo
y Daniel Mendoza-Casseres
https://doi.org/10.17533/udea.rc.n80a02
Primera versión recibida en abril de 2021 – Versión aceptada en octubre de 2021
I. Introduction
Since the 1980s, there has been a trend in several Latin American countries
to develop reforms in the social sector in order to reduce poverty rates and
socioeconomic inequalities through the expansion of universal health coverage,
based on the principles of equity, solidarity, and collective action. Such efforts
have resulted in operating models that impact communities of diverse nature,
interests or needs, which today serves as a documented example of the effec-
tiveness of the actions developed (Atun et al. , 2015).
In Colombia, Colombia’s General Social Security System (SGSS) was regulated
with the enactment of Law 100 of 1993, which dictated, among other things,
the parameters for the provision of health services to citizens affiliated to the
system, whose primary objective is to guarantee the inalienable rights of the
individual and the community to obtain a dignified quality of life, under the
principles of efficiency, universality, solidarity, comprehensiveness, unity and
participation (Duarte, Navarro & Eslava, 2013).
The aforementioned law bases health care on the following strategic guide-
lines: every Colombian must purchase an insurance policy that covers the costs
of himself and his family; the payment of mandatory policies must be made by
the worker and his employer through contributions, subscribed to the contribu-
tive regime; the State will be in charge of paying the policies of the poorest
population, linked to the subsidized regime; health care will be provided by the
EPS (which stands for “Entidades Promotoras de Salud” or Health Promotion
Entities) (Gómez & Nieto, 2014).
This model of care poses critical challenges to the health care companies
that belong to the system and determine how they should interact with all their
34Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
interlocutors, who are not only the different types of users, but also sharehold-
ers, suppliers, state agencies, among others. In this context, Corporate Social
Responsibility (CSR) is presented as an action guide that provides guidance to
any type of organization for the incorporation of concepts, terms and defini-
tions and fundamental matters that allow for improved interaction and commu-
nication with its stakeholders (Mancilla & Saavedra, 2015).
Currently, the concepts of quality permeate the management systems of
IPS (which stands for “Instituciones Prestadoras de Salud” or Health Providing
Institutions) in search of improving their processes to offer services that really
satisfy the needs of their users (Díaz et al., 2017); however, given the nature
of this type of organizations, it is necessary to use actions that improve the
interaction and impact that these institutions exert in the communities of in-
fluence. The missional objects of IPS are necessarily framed in social contexts
and intervene in the health of Colombians, which is why it is considered funda-
mental to incorporate the guidelines of Corporate Social Responsibility within
their strategic guidelines, in such a way that they help facilitate all members
of the organizations to perform their functions under this approach of interac-
tion (Hernandez et al., 2017). In view of the above, a review of the contributions
made by the incorporation of CSR guidelines in the EPS government systems is
proposed; this analysis is based on a review of the main characteristics of this
type of entities and the general parameters of CSR that can be used by them to
improve their impact in their communities of influence (Santander et al., 2019).
II. Materials and methods
The article develops an analytical review of CSR and how from this it is pos-
sible to promote a better management of EPS to increase its presence in the
area of influence. Based on this, a documentary research is proposed with a
qualitative approach based on the exploration and reflection of the integrat-
ing components of the two dimensions of interest, with a view to generating a
clear perspective in light of what has been exposed by the literature published
in recent years on the subject (Scott, 2014).
Supported by the qualitative approach, which proceeds within the postu-
lates of the interpretative or post-positivist paradigm as some authors Aliyu
et al. (2014), Hua (2015) and Otero (2016) point out, the research interest is
focused on identifying the benefits of CSR in the management of EPS; in view
of this approach and considering the perspective of the study, quantitative
methods would not be efficiently adapted to respond to the purpose laid out,
for this reason, it is necessary to address the problem taking as a reference the
tools provided by qualitative methods.
For Taylor et al. (2015) and Maxwell (2012) this qualitative approximation al-
lows the collection of information related to the analyzed object without neces-
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
interlocutors, who are not only the different types of users, but also sharehold-
ers, suppliers, state agencies, among others. In this context, Corporate Social
Responsibility (CSR) is presented as an action guide that provides guidance to
any type of organization for the incorporation of concepts, terms and defini-
tions and fundamental matters that allow for improved interaction and commu-
nication with its stakeholders (Mancilla & Saavedra, 2015).
Currently, the concepts of quality permeate the management systems of
IPS (which stands for “Instituciones Prestadoras de Salud” or Health Providing
Institutions) in search of improving their processes to offer services that really
satisfy the needs of their users (Díaz et al., 2017); however, given the nature
of this type of organizations, it is necessary to use actions that improve the
interaction and impact that these institutions exert in the communities of in-
fluence. The missional objects of IPS are necessarily framed in social contexts
and intervene in the health of Colombians, which is why it is considered funda-
mental to incorporate the guidelines of Corporate Social Responsibility within
their strategic guidelines, in such a way that they help facilitate all members
of the organizations to perform their functions under this approach of interac-
tion (Hernandez et al., 2017). In view of the above, a review of the contributions
made by the incorporation of CSR guidelines in the EPS government systems is
proposed; this analysis is based on a review of the main characteristics of this
type of entities and the general parameters of CSR that can be used by them to
improve their impact in their communities of influence (Santander et al., 2019).
II. Materials and methods
The article develops an analytical review of CSR and how from this it is pos-
sible to promote a better management of EPS to increase its presence in the
area of influence. Based on this, a documentary research is proposed with a
qualitative approach based on the exploration and reflection of the integrat-
ing components of the two dimensions of interest, with a view to generating a
clear perspective in light of what has been exposed by the literature published
in recent years on the subject (Scott, 2014).
Supported by the qualitative approach, which proceeds within the postu-
lates of the interpretative or post-positivist paradigm as some authors Aliyu
et al. (2014), Hua (2015) and Otero (2016) point out, the research interest is
focused on identifying the benefits of CSR in the management of EPS; in view
of this approach and considering the perspective of the study, quantitative
methods would not be efficiently adapted to respond to the purpose laid out,
for this reason, it is necessary to address the problem taking as a reference the
tools provided by qualitative methods.
For Taylor et al. (2015) and Maxwell (2012) this qualitative approximation al-
lows the collection of information related to the analyzed object without neces-
35Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
sarily requiring an instrumentation or numerical calculation that explains such
reality, in this sense, the authors point out that this current considers the phe-
nomena as changing and dynamic elements, subject to constant modification by
the interaction of a multiplicity of variables that are difficult to apprehend in their
totality; therefore, it does not seek to establish generalizations but to understand
the facts, their characteristics and the different factors that conform it.
Based on the above, the main technique used to gather information of inter-
est is the review of scientific publications written in the last five years, both in
English and Spanish, considering also the legal texts related to the SGSS and the
rules that guide CSR in the country. The selection process was based on the cri-
teria established aforementioned, leading to an exhaustive revision of the docu-
mentation in these publications, so the main scope was to identify different
research that led to the understanding of the various characteristics and factors
that establish the tendencies of the CSR. All this was done with the support of
different internationally recognized databases such as Scielo, Scopus, Redalyc,
Elsevier, Emerald, among others, locating the keywords that yield results in line
with the needs of research.
III. RESULTS
III. 1 Characteristics of the SGSS in Colombia
With the establishment of the SGSS, the health care coverage of Colombians
has increased considerably, so that in the period from 1997 to 2012, it has gone
from 56.9% to 90.8% of coverage (Ayala, 2014); this is the result of the health
expansion policy to provide the members of the system with guarantees of cov-
erage and integration of public and private providers, in a regulated competi-
tion scheme that would allow the production of a higher quality health service
(Ruiz et al., 2017). In accordance with the provisions of Law 100 of 1993, the
IPS are the entities responsible for ensuring the provision of health services to
contribute to the achievement of a dignified quality of life for all Colombians; in
this regard, such entities, whether public or private, must provide health care
to contributing members, as well as their family group, in such a way that it
includes (Bernal & Barbosa, 2015):
• Health promotion and promotion activities, and disease prevention at the
first level of care.
• Initial emergency care, newborn care, and general medical and dental con-
sultation.
• Subject to referral by the general practitioner, includes specialized medical
consultation, laboratory tests, medications, hospitalization, low-comple-
xity surgical interventions, physical rehabilitation treatments, therapies,
prostheses, and orthoses.
sarily requiring an instrumentation or numerical calculation that explains such
reality, in this sense, the authors point out that this current considers the phe-
nomena as changing and dynamic elements, subject to constant modification by
the interaction of a multiplicity of variables that are difficult to apprehend in their
totality; therefore, it does not seek to establish generalizations but to understand
the facts, their characteristics and the different factors that conform it.
Based on the above, the main technique used to gather information of inter-
est is the review of scientific publications written in the last five years, both in
English and Spanish, considering also the legal texts related to the SGSS and the
rules that guide CSR in the country. The selection process was based on the cri-
teria established aforementioned, leading to an exhaustive revision of the docu-
mentation in these publications, so the main scope was to identify different
research that led to the understanding of the various characteristics and factors
that establish the tendencies of the CSR. All this was done with the support of
different internationally recognized databases such as Scielo, Scopus, Redalyc,
Elsevier, Emerald, among others, locating the keywords that yield results in line
with the needs of research.
III. RESULTS
III. 1 Characteristics of the SGSS in Colombia
With the establishment of the SGSS, the health care coverage of Colombians
has increased considerably, so that in the period from 1997 to 2012, it has gone
from 56.9% to 90.8% of coverage (Ayala, 2014); this is the result of the health
expansion policy to provide the members of the system with guarantees of cov-
erage and integration of public and private providers, in a regulated competi-
tion scheme that would allow the production of a higher quality health service
(Ruiz et al., 2017). In accordance with the provisions of Law 100 of 1993, the
IPS are the entities responsible for ensuring the provision of health services to
contribute to the achievement of a dignified quality of life for all Colombians; in
this regard, such entities, whether public or private, must provide health care
to contributing members, as well as their family group, in such a way that it
includes (Bernal & Barbosa, 2015):
• Health promotion and promotion activities, and disease prevention at the
first level of care.
• Initial emergency care, newborn care, and general medical and dental con-
sultation.
• Subject to referral by the general practitioner, includes specialized medical
consultation, laboratory tests, medications, hospitalization, low-comple-
xity surgical interventions, physical rehabilitation treatments, therapies,
prostheses, and orthoses.
36Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
• Attention to some high-cost diseases such as AIDS, chronic kidney disease
or cancer.
• Supplementary cash benefit for maternity or sickness.
Although these new proposals have brought benefits for the health of Colom-
bians to the extent that more people have access to the service, they have also
generated discontent and dissatisfaction, for which it is still necessary to con-
tinue working to achieve better quality and truly effective care in the impacted
communities. A clearly identified problem is access barriers to health care, and
for this reason Garcia et al. (2014) conducted a study with more than 2000 re-
spondents in different regions of Colombia, where they identified the most rel-
evant aspects of the issue (figure 1). Thus, 21.2% of the people surveyed did not
access the system because they considered that they incurred long waiting times;
20.2% had problems with affiliations; and 17.5% encountered difficulties in resolv-
ing medical problems. On the other hand, it was found that 6.1% of the evaluated
population sought medical attention exclusively outside the system.
Long waiting
times; 21.20%.
Problems with
affiliations;
20.20
Difficulties in
solving medical
problems;
17.50%.
Figure I. Barriers to SSGSS access
Source: own elaboration, 2019
For their part, Rodríguez et al. (2013) carried out research in the rural areas
of the Department of Santander, Colombia, where they found attributes related
to family focus and community orientation as a great influence in hindering
access to the health system and could infer that population cultures favor or
impede the use of health care. This is supported by Bonet and Guzmán (2015),
who in their own research succeeded in establishing the following as the main
barriers to the demand for health care:
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
• Attention to some high-cost diseases such as AIDS, chronic kidney disease
or cancer.
• Supplementary cash benefit for maternity or sickness.
Although these new proposals have brought benefits for the health of Colom-
bians to the extent that more people have access to the service, they have also
generated discontent and dissatisfaction, for which it is still necessary to con-
tinue working to achieve better quality and truly effective care in the impacted
communities. A clearly identified problem is access barriers to health care, and
for this reason Garcia et al. (2014) conducted a study with more than 2000 re-
spondents in different regions of Colombia, where they identified the most rel-
evant aspects of the issue (figure 1). Thus, 21.2% of the people surveyed did not
access the system because they considered that they incurred long waiting times;
20.2% had problems with affiliations; and 17.5% encountered difficulties in resolv-
ing medical problems. On the other hand, it was found that 6.1% of the evaluated
population sought medical attention exclusively outside the system.
Long waiting
times; 21.20%.
Problems with
affiliations;
20.20
Difficulties in
solving medical
problems;
17.50%.
Figure I. Barriers to SSGSS access
Source: own elaboration, 2019
For their part, Rodríguez et al. (2013) carried out research in the rural areas
of the Department of Santander, Colombia, where they found attributes related
to family focus and community orientation as a great influence in hindering
access to the health system and could infer that population cultures favor or
impede the use of health care. This is supported by Bonet and Guzmán (2015),
who in their own research succeeded in establishing the following as the main
barriers to the demand for health care:
37Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
• Related to the costs of money or time that the user must resort to access
to the services.
• Perceptions about the seriousness of the health problem that diminishes
the sense of urgency to attend hospital or care centers.
• Related to the culture and knowledge of the health system that may affect
confidence in the actions of medical professionals.
A system is a set of policies, procedures and actors geared to achieve a par-
ticular objective, i.e., that the IPS, while responsible for the direct attention of
Colombians, are also an active part of a group of entities and agencies that work
together to develop established strategies. Thus, because of this model, the
Ministry of Social Protection, the Superintendency of Health Services, territorial
entities and Health Secretariats, EPS, IPS, hospitals at different levels and com-
munities intervene in the planning, decision-making, allocation of resources and
operation of the system (Agudelo et al., 2013). Because of this, the corporate
governments of the health entities must have representatives of the different ac-
tors of the system in order to ensure that their interests are considered in their
actions; by virtue of this Shaw et al. (2013) were able to condense the main in-
terest groups from a study carried out in 42 organizations in Australia, Canada,
Germany, United States, among others; these results are shown in table 1.
Table I. Stakeholders in health organizations
Stakeholders No. Representative
Organizations
% Presence in 44
organizations
Insurance Companies 1 2,3
Patients and families 12 27,3
Other industrial associations 12 27,3
Health insurers 13 29,5
Hospital Owners 19 43,2
Legal Regulators 19 43,2
Academic Institutions 20 45,5
Clinical Professionals 32 72,7
Source: Adapted from Shaw et al., (2013)
Concerns about the performance and effectiveness of the health system in
Colombia are many and varied, access to care, quality of service, the integrality
of the functions of the various actors, economic profitability, and the quality of
life of the beneficiaries are factors that are constantly evaluated and by which
the level of effectiveness of the established policy is determined. However, to
achieve the integrality of a system is not easy, so it is necessary to work on
• Related to the costs of money or time that the user must resort to access
to the services.
• Perceptions about the seriousness of the health problem that diminishes
the sense of urgency to attend hospital or care centers.
• Related to the culture and knowledge of the health system that may affect
confidence in the actions of medical professionals.
A system is a set of policies, procedures and actors geared to achieve a par-
ticular objective, i.e., that the IPS, while responsible for the direct attention of
Colombians, are also an active part of a group of entities and agencies that work
together to develop established strategies. Thus, because of this model, the
Ministry of Social Protection, the Superintendency of Health Services, territorial
entities and Health Secretariats, EPS, IPS, hospitals at different levels and com-
munities intervene in the planning, decision-making, allocation of resources and
operation of the system (Agudelo et al., 2013). Because of this, the corporate
governments of the health entities must have representatives of the different ac-
tors of the system in order to ensure that their interests are considered in their
actions; by virtue of this Shaw et al. (2013) were able to condense the main in-
terest groups from a study carried out in 42 organizations in Australia, Canada,
Germany, United States, among others; these results are shown in table 1.
Table I. Stakeholders in health organizations
Stakeholders No. Representative
Organizations
% Presence in 44
organizations
Insurance Companies 1 2,3
Patients and families 12 27,3
Other industrial associations 12 27,3
Health insurers 13 29,5
Hospital Owners 19 43,2
Legal Regulators 19 43,2
Academic Institutions 20 45,5
Clinical Professionals 32 72,7
Source: Adapted from Shaw et al., (2013)
Concerns about the performance and effectiveness of the health system in
Colombia are many and varied, access to care, quality of service, the integrality
of the functions of the various actors, economic profitability, and the quality of
life of the beneficiaries are factors that are constantly evaluated and by which
the level of effectiveness of the established policy is determined. However, to
achieve the integrality of a system is not easy, so it is necessary to work on
38Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
several fronts in a synchronized manner; therefore, Roth and Molina (2013) pro-
posed to identify the main deficiencies of the system:
• Intersectoral and Inter-institutional articulation and cooperation, such as:
− Concertation of programs, objectives, goals, and indicators.
− Articulation, link building, dialogue, and good communication.
− Integration of resources, perception of financial benefits.
− Support and integration of government agencies.
• Difficulties in orienting and synchronizing the efficient and effective use of
resources.
• Tendency to impose particular individual and/or institutional interests over
collective interests.
• Difficulties in detecting and prioritizing the real needs of the influenced
communities.
• Problems in coordinating policies, programs and resources used for health
care:
− Interpersonal conflicts between representatives of different organiza-
tions.
− Disarticulation of ministries.
− Dismantling of the epidemiological surveillance system.
− Conflicts between EPS and IPS due to delays in the payment of services.
− Incompatibility in programs.
• Difficulties in managing human talent:
− High rotation and problems in the dimensioning of staff templates.
− Talent drain.
− Insufficient training and education programs.
• Problems in the exchange of information in the system.
This allows us to demonstrate the role that IPS play in the Colombian health
system and has made evident the deficiencies that this model still sustains,
especially in relation to its capacity to integrate and direct the synchronized
efforts of all its actors in order to achieve a better quality of life for its users,
without neglecting the interests of its own investors, both private and from the
State itself. From the global point of view, it can be said that the integrating
factor is the social approach, in such a way that if one considers the mission ob-
jective of each one of these entities, one finds that there is the same common
element that serves as an agglutinating element to achieve a joint and really
effective work in the well-being of the communities.
III. 2 Characteristics of CSR
Corporate Social Responsibility is understood as the meeting and the ful-
fillment of the legal and ethical commitments around the fundamental aspects
indicated by the Global Compact that intervene in the organization’s activities,
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
several fronts in a synchronized manner; therefore, Roth and Molina (2013) pro-
posed to identify the main deficiencies of the system:
• Intersectoral and Inter-institutional articulation and cooperation, such as:
− Concertation of programs, objectives, goals, and indicators.
− Articulation, link building, dialogue, and good communication.
− Integration of resources, perception of financial benefits.
− Support and integration of government agencies.
• Difficulties in orienting and synchronizing the efficient and effective use of
resources.
• Tendency to impose particular individual and/or institutional interests over
collective interests.
• Difficulties in detecting and prioritizing the real needs of the influenced
communities.
• Problems in coordinating policies, programs and resources used for health
care:
− Interpersonal conflicts between representatives of different organiza-
tions.
− Disarticulation of ministries.
− Dismantling of the epidemiological surveillance system.
− Conflicts between EPS and IPS due to delays in the payment of services.
− Incompatibility in programs.
• Difficulties in managing human talent:
− High rotation and problems in the dimensioning of staff templates.
− Talent drain.
− Insufficient training and education programs.
• Problems in the exchange of information in the system.
This allows us to demonstrate the role that IPS play in the Colombian health
system and has made evident the deficiencies that this model still sustains,
especially in relation to its capacity to integrate and direct the synchronized
efforts of all its actors in order to achieve a better quality of life for its users,
without neglecting the interests of its own investors, both private and from the
State itself. From the global point of view, it can be said that the integrating
factor is the social approach, in such a way that if one considers the mission ob-
jective of each one of these entities, one finds that there is the same common
element that serves as an agglutinating element to achieve a joint and really
effective work in the well-being of the communities.
III. 2 Characteristics of CSR
Corporate Social Responsibility is understood as the meeting and the ful-
fillment of the legal and ethical commitments around the fundamental aspects
indicated by the Global Compact that intervene in the organization’s activities,
39Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
such as the social, labor, environmental and Human Rights spheres, and that go
beyond obtaining an economic gain for its shareholders (Liang & Renneboog,
2017). On the other hand, CSR can be approached from the voluntary approach
to develop cooperation among stakeholders, while exercising a development
with transparency, accountability, socialization of results, and the promotion of
social rights and duties for sustainability (Rahaman, 2016; Duran, Fuenmayor,
Cárdenas & Hernández, 2016).
Under these concepts it is possible to establish that CSR consists of four
components to be satisfied: the economic, understanding a company as an
investment object that must return certain profits to its owners and sharehol-
ders; the legal, insofar as its goal is compliance with the law; ethics, insofar as
its obligation is to do the right thing; and philanthropic, in order to develop
a mission to contribute resources to society and improve the quality of life of
their communities (Palma & Coronado, 2015; Rojas-Martínez, Niebles-Nuñez,
Pacheco-Ruíz & Hernández-Palma, (2020). Carroll, exposed the above in the
form of a pyramid so as to graphically express the relevance of each factor and
the orientation of compliance (figure 2)(Caroll, 2016).
Philanthropy: Being a good citizen,
contributing resources to improve
the quality of life of society
Ethics: Obligation to do the right
thing, to be fair and to avoid harm
Legal: Law Enforcement
Economic: The search for profitability
Figure II. CSR Pyramid
Source: own elaboration based on Caroll (2016)
On the other hand, it can be said that CSR is established as a business model
that is designed to meet the requirements and expectations of its stakeholders,
such as users or consumers, workers, shareholders, government, suppliers, and
society in general (Bonsón and Bednárová, 2015). Similarly, Antelo and Robaina
such as the social, labor, environmental and Human Rights spheres, and that go
beyond obtaining an economic gain for its shareholders (Liang & Renneboog,
2017). On the other hand, CSR can be approached from the voluntary approach
to develop cooperation among stakeholders, while exercising a development
with transparency, accountability, socialization of results, and the promotion of
social rights and duties for sustainability (Rahaman, 2016; Duran, Fuenmayor,
Cárdenas & Hernández, 2016).
Under these concepts it is possible to establish that CSR consists of four
components to be satisfied: the economic, understanding a company as an
investment object that must return certain profits to its owners and sharehol-
ders; the legal, insofar as its goal is compliance with the law; ethics, insofar as
its obligation is to do the right thing; and philanthropic, in order to develop
a mission to contribute resources to society and improve the quality of life of
their communities (Palma & Coronado, 2015; Rojas-Martínez, Niebles-Nuñez,
Pacheco-Ruíz & Hernández-Palma, (2020). Carroll, exposed the above in the
form of a pyramid so as to graphically express the relevance of each factor and
the orientation of compliance (figure 2)(Caroll, 2016).
Philanthropy: Being a good citizen,
contributing resources to improve
the quality of life of society
Ethics: Obligation to do the right
thing, to be fair and to avoid harm
Legal: Law Enforcement
Economic: The search for profitability
Figure II. CSR Pyramid
Source: own elaboration based on Caroll (2016)
On the other hand, it can be said that CSR is established as a business model
that is designed to meet the requirements and expectations of its stakeholders,
such as users or consumers, workers, shareholders, government, suppliers, and
society in general (Bonsón and Bednárová, 2015). Similarly, Antelo and Robaina
40Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
(2015) define it as the continuous commitment of an organization to contribute
to sustainable development through the improvement of the quality of life of its
employees, their families, the local community, and society in general; it is then
a question of finding a balance between economic growth, social welfare, and
the use of natural resources, with care for the environment.
For the exercise of CSR, the identification of stakeholders is fundamental to
the extent that any organization must be able to recognize the individuals and
organizations that have an interest in its decisions in order to understand their
impacts and how to address them (Pitre-Redondo, De la Ossa-Guerra & Hernán-
dez-Palma, 2020; Palma, Pitre-Redondo & Daza, 2020). A natural or legal person
may be linked to the organization with one or more interests, although such a
relationship is not formal; and these may not only be individuals or collectively
but also other organizations with which interests are intertwined, in such a way
that they may become peers, competitors, or other components of the value
chain of the business or sector in which the organization develops (Moratis and
Cochius, 2017).
The international standard ISO 26000 is the standard that serves as a guide
for the integration of Social Responsibility guidelines as a strategic part in the
management of an organization, this document bases CSR on 7 principles (see
figure 3):
• Accountability: is based on the responsibility of any organization to be
accountable for its impacts on society, the economy, and the environment,
and for which it should accept and be accountable for adequate scrutiny of
its actions.
• Transparency: consists of the duty to be transparent in its decisions and
activities that impact society and the environment.
• Ethical behavior: an organization must base its behavior on values of ho-
nesty, fairness, and integrity, seeking to care for people, animals, and the
environment.
• Respect for the interests of the interested parties: it is about respecting,
considering, and responding for the interests of the people, groups or com-
panies that are impacted by their actions.
• Respect for the principle of legality: it consists of respecting that no indi-
vidual or organization is above the law, in addition to the fact that gover-
nments are also subject to it. It is about countering the arbitrary exercise
of power, so the organization must comply with all applicable laws and
regulations.
• Respect for international standards of behavior: In cases where there is no
national regulation of a specific issue or exists and this is contrary to other
international, the organization should as far as possible, without transgres-
sing the law, comply with what the international standards indicate.
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
(2015) define it as the continuous commitment of an organization to contribute
to sustainable development through the improvement of the quality of life of its
employees, their families, the local community, and society in general; it is then
a question of finding a balance between economic growth, social welfare, and
the use of natural resources, with care for the environment.
For the exercise of CSR, the identification of stakeholders is fundamental to
the extent that any organization must be able to recognize the individuals and
organizations that have an interest in its decisions in order to understand their
impacts and how to address them (Pitre-Redondo, De la Ossa-Guerra & Hernán-
dez-Palma, 2020; Palma, Pitre-Redondo & Daza, 2020). A natural or legal person
may be linked to the organization with one or more interests, although such a
relationship is not formal; and these may not only be individuals or collectively
but also other organizations with which interests are intertwined, in such a way
that they may become peers, competitors, or other components of the value
chain of the business or sector in which the organization develops (Moratis and
Cochius, 2017).
The international standard ISO 26000 is the standard that serves as a guide
for the integration of Social Responsibility guidelines as a strategic part in the
management of an organization, this document bases CSR on 7 principles (see
figure 3):
• Accountability: is based on the responsibility of any organization to be
accountable for its impacts on society, the economy, and the environment,
and for which it should accept and be accountable for adequate scrutiny of
its actions.
• Transparency: consists of the duty to be transparent in its decisions and
activities that impact society and the environment.
• Ethical behavior: an organization must base its behavior on values of ho-
nesty, fairness, and integrity, seeking to care for people, animals, and the
environment.
• Respect for the interests of the interested parties: it is about respecting,
considering, and responding for the interests of the people, groups or com-
panies that are impacted by their actions.
• Respect for the principle of legality: it consists of respecting that no indi-
vidual or organization is above the law, in addition to the fact that gover-
nments are also subject to it. It is about countering the arbitrary exercise
of power, so the organization must comply with all applicable laws and
regulations.
• Respect for international standards of behavior: In cases where there is no
national regulation of a specific issue or exists and this is contrary to other
international, the organization should as far as possible, without transgres-
sing the law, comply with what the international standards indicate.
41Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
• Respect for human rights: it establishes the importance of respecting hu-
man rights and recognizing both their importance and their universality.
1. Accountability 2. Transparency 3. Ethical
behaviour
4. Respect for the
interests of
interested parties
5. Respect for the
principle of
legality
6. Respect for
international
standards of
behaviour
7. Respect for
human rights
Figure III. Principles of CSR
Source: own elaboration, 2019
As can be seen, in general terms, CSR is about ethics, legality, transparency
and respect for others, knowing that the organization is immersed in a society
from which it obtains its resources and at the same time delivers the product
of its work, and it is because of this retributive dynamic that efforts must be
concentrated to generate the greatest possible benefit to the environment that
surrounds it. In this sense, Avendaño (2013) catalogues possible actions accor-
ding to those that are impacted, and establishes the parameters represented in
figure 4 as guidance for the establishment of future strategies.
• Compliance with legal requirements.
• Respect for the principle of legality.
• Balance between transparency and effectiveness.
With other
entities
• Cooperation with the State.
• Management of programmes for the promotion of development.
• Cooperation for the solution of social problems and the achievement of sustainable
development.
With the State
• Compliance with Taxation Obligations.
• Respect for consumer rights.
• Promotion of healthy lifestyles.
• Quality products and services with fair prices and guarantee.
With the
community
• Respect for labour legislation.
• Respect and value to the worker.
• Fair remuneration and public recognition with decent working conditions.
• Support for workers' life projects.
With the
employees
•Reduced environmental impact.
•Protection of resources.
•Use of clean energy.
•Development of training and research processes for the care of the MA.
With the
environment
Figure IV. Possible actions for the exercise of CSR
Source: Own elaboration adapted from Avendaño (2013)
• Respect for human rights: it establishes the importance of respecting hu-
man rights and recognizing both their importance and their universality.
1. Accountability 2. Transparency 3. Ethical
behaviour
4. Respect for the
interests of
interested parties
5. Respect for the
principle of
legality
6. Respect for
international
standards of
behaviour
7. Respect for
human rights
Figure III. Principles of CSR
Source: own elaboration, 2019
As can be seen, in general terms, CSR is about ethics, legality, transparency
and respect for others, knowing that the organization is immersed in a society
from which it obtains its resources and at the same time delivers the product
of its work, and it is because of this retributive dynamic that efforts must be
concentrated to generate the greatest possible benefit to the environment that
surrounds it. In this sense, Avendaño (2013) catalogues possible actions accor-
ding to those that are impacted, and establishes the parameters represented in
figure 4 as guidance for the establishment of future strategies.
• Compliance with legal requirements.
• Respect for the principle of legality.
• Balance between transparency and effectiveness.
With other
entities
• Cooperation with the State.
• Management of programmes for the promotion of development.
• Cooperation for the solution of social problems and the achievement of sustainable
development.
With the State
• Compliance with Taxation Obligations.
• Respect for consumer rights.
• Promotion of healthy lifestyles.
• Quality products and services with fair prices and guarantee.
With the
community
• Respect for labour legislation.
• Respect and value to the worker.
• Fair remuneration and public recognition with decent working conditions.
• Support for workers' life projects.
With the
employees
•Reduced environmental impact.
•Protection of resources.
•Use of clean energy.
•Development of training and research processes for the care of the MA.
With the
environment
Figure IV. Possible actions for the exercise of CSR
Source: Own elaboration adapted from Avendaño (2013)
42Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
Finally, Salazar et al. (2017) proposes the insertion of the principles of social
responsibility through the dimensioning of work variables that seek an impro-
vement in each of the related aspects; such proposal is articulated according to
the following table.
Table II. Dimensioning of variables in the articulation of CSR
Variable Dimensions
Level of corporate social
responsibility
The search for better performance in the face of social responsibility
Human rights Decreased Discrimination
Equal opportunities
Elimination of forced labor
Labor Practices Establishment of safe working conditions
Search for a better working environment
Fair operating practices Implementation of the code of ethics
Establishment of sanctions in response to corrupt practices
Dissemination of CSR-related actions
Consumer Affairs Values and considers the opinion of users
Adjusts products and services to meet users’ true needs and requirements
Involvement of communities Promotes participation in community programs
Supports community infrastructure
Source: Own elaboration, from Salazar et al., (2017)
III. 3 CSR and SSGSS in Colombia
According to the analysis carried out on the health sector in Colombia,
and especially the IPS, face important challenges not only for themselves but
also for the citizenry; these organizations have in their hands, together with
other entities, the health of Colombians, and although every business seeks to
obtain profits, it must also try to positively impact its society. In this type of
business, decisions made on its strategic platform or operational behavior are
evaluated, objected to, or approved every day by the actors of the system that
surrounds it; in general, the interest groups of any organization are relevant,
however the IPS are under the permanent magnifying glass of a large number
of people interested in the effective maintenance of the social protection sys-
tem in the country.
As we have seen, CSR incorporates values of ethics, respect, honesty, and
transparency in organizational management, which not only facilitate better com-
munication between the different interlocutors, but also bring benefits related to
the acceptance, perception, and acquisition of services by users, which in turn
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
Finally, Salazar et al. (2017) proposes the insertion of the principles of social
responsibility through the dimensioning of work variables that seek an impro-
vement in each of the related aspects; such proposal is articulated according to
the following table.
Table II. Dimensioning of variables in the articulation of CSR
Variable Dimensions
Level of corporate social
responsibility
The search for better performance in the face of social responsibility
Human rights Decreased Discrimination
Equal opportunities
Elimination of forced labor
Labor Practices Establishment of safe working conditions
Search for a better working environment
Fair operating practices Implementation of the code of ethics
Establishment of sanctions in response to corrupt practices
Dissemination of CSR-related actions
Consumer Affairs Values and considers the opinion of users
Adjusts products and services to meet users’ true needs and requirements
Involvement of communities Promotes participation in community programs
Supports community infrastructure
Source: Own elaboration, from Salazar et al., (2017)
III. 3 CSR and SSGSS in Colombia
According to the analysis carried out on the health sector in Colombia,
and especially the IPS, face important challenges not only for themselves but
also for the citizenry; these organizations have in their hands, together with
other entities, the health of Colombians, and although every business seeks to
obtain profits, it must also try to positively impact its society. In this type of
business, decisions made on its strategic platform or operational behavior are
evaluated, objected to, or approved every day by the actors of the system that
surrounds it; in general, the interest groups of any organization are relevant,
however the IPS are under the permanent magnifying glass of a large number
of people interested in the effective maintenance of the social protection sys-
tem in the country.
As we have seen, CSR incorporates values of ethics, respect, honesty, and
transparency in organizational management, which not only facilitate better com-
munication between the different interlocutors, but also bring benefits related to
the acceptance, perception, and acquisition of services by users, which in turn
43Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
impacts the economic returns of the organization (Hiller, 2013). Under this premi-
se, (Cheng et al., 2013) was proposed to develop research to establish the level of
benefits that this practice brings to the organization, where it found that compa-
nies with better performance in CSR are doomed to face fewer capital problems.
But money is not the only revenue, at the same time the development of the
human being and the environment are able to mesh with economic benefits,
through the cross use of an ethical behavior that assigns value to all components
of a specific environment and dedicates its efforts to maximize it (Saeidi et al.,
2015). Human value is fundamental for all organizations, there are those who say
that it is the main asset of any company, so every investment in money or time
dedicated to improving this resource will be multiplied (Valenzuela et al., 2018).
The relationship between the company and its environment is marked by its
social interactions, which is why a human group duly valued will strive to deve-
lop productive exchanges, in this sense (Farooq et al., 2014) states that the in-
corporation of CSR in the company, generates employees more inclined towards
social exchange, while communities add that value to the corporate identity
perceived for this company, which makes it a strategy of true synergy. Finally,
the introduction of CSR parameters in Colombia’s IPS can bring innumerable be-
nefits to all, and in search of defining them, Salazar et al. (2017) together with
Accinelli and de la Fuente (2013) identified the following:
• Promotes the fulfillment of responsibilities, beyond the legal ones, by the
members of the organization.
• It links in a strategic dimension the components of organization, society,
and interest groups.
• It helps the sustainable development of organizations insofar as it manages
to promote economic growth without detailing the protection of the envi-
ronment and social respect.
• It encourages the exercise of socially responsible behavior through the de-
velopment of policies and practices within the framework of its capacity to
influence.
• It obliges organizations to identify their stakeholders and explore their real
needs and requirements.
• Promotes communication of commitments and performance related to so-
cial responsibility in organizations.
• Promotes awareness.
• Reinforces communication as an axis of cohesion between the different
interest groups.
• Increases the perception of credibility in partner communities.
• Contributes to an improvement in organizational performance.
• Assists in the construction of development policies around efficiency, go-
vernance, and accountability.
impacts the economic returns of the organization (Hiller, 2013). Under this premi-
se, (Cheng et al., 2013) was proposed to develop research to establish the level of
benefits that this practice brings to the organization, where it found that compa-
nies with better performance in CSR are doomed to face fewer capital problems.
But money is not the only revenue, at the same time the development of the
human being and the environment are able to mesh with economic benefits,
through the cross use of an ethical behavior that assigns value to all components
of a specific environment and dedicates its efforts to maximize it (Saeidi et al.,
2015). Human value is fundamental for all organizations, there are those who say
that it is the main asset of any company, so every investment in money or time
dedicated to improving this resource will be multiplied (Valenzuela et al., 2018).
The relationship between the company and its environment is marked by its
social interactions, which is why a human group duly valued will strive to deve-
lop productive exchanges, in this sense (Farooq et al., 2014) states that the in-
corporation of CSR in the company, generates employees more inclined towards
social exchange, while communities add that value to the corporate identity
perceived for this company, which makes it a strategy of true synergy. Finally,
the introduction of CSR parameters in Colombia’s IPS can bring innumerable be-
nefits to all, and in search of defining them, Salazar et al. (2017) together with
Accinelli and de la Fuente (2013) identified the following:
• Promotes the fulfillment of responsibilities, beyond the legal ones, by the
members of the organization.
• It links in a strategic dimension the components of organization, society,
and interest groups.
• It helps the sustainable development of organizations insofar as it manages
to promote economic growth without detailing the protection of the envi-
ronment and social respect.
• It encourages the exercise of socially responsible behavior through the de-
velopment of policies and practices within the framework of its capacity to
influence.
• It obliges organizations to identify their stakeholders and explore their real
needs and requirements.
• Promotes communication of commitments and performance related to so-
cial responsibility in organizations.
• Promotes awareness.
• Reinforces communication as an axis of cohesion between the different
interest groups.
• Increases the perception of credibility in partner communities.
• Contributes to an improvement in organizational performance.
• Assists in the construction of development policies around efficiency, go-
vernance, and accountability.
44Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
• Promotes the construction of solid, lasting, and mutually trusting relations-
hips for the benefit of all parties involved.
• Stimulates the formalization of management systems, communication, and
information transparency in external and internal contexts.
• CSR is easily integrated with other management systems in organizations,
based on quality, the environment and/or occupational safety and health.
• It contributes to the creation of competitive and sustainable advantages
through the integration of sustainability and CSR in your business strategy.
IV. CONCLUSIONS
The SSGSS in Colombia is a relatively new system, implemented in the early
1990s in search of a solution to the unequal protection of social factors of the
Colombian population. However, despite the fact that it constituted an alterna-
tive solution to the problem, it is also true that it has not been able to correct
all its causes, and although today health coverage is almost total, dissatisfac-
tion with the service received by users still persists. Aspects such as barriers
to access to the system prevent many Colombians from using health services,
and part of this are long waiting times, difficulties in resolving medical cases,
failures in affiliations, differences based on family perceptions or community
orientations, or even thinking that services outside the system are better. A
system has been designed to solve a coverage problem, but it is now time to go
beyond this by ensuring that the service reaches the communities with a real
contribution that is valuable to their interests.
On the other hand, the interactions between the different actors of the sys-
tem are never one-way, on the contrary they always occur in both directions;
so why waste the information that circulates in those exchanges? Advancing
efforts to make each contact a source of resources is beginning to be seen as an
interesting proposal, since to the extent that organizations are able to identify
the real motivators of satisfaction of their interlocutors, the value they assign
to business services becomes the threads of the value chain. It is then when
the importance of Corporate Social Responsibility is understood for the cons-
truction of a Sustainable Development that takes care of the interests of all the
members of a community and, if you like, of the planet itself; to the extent that
a transversal line is drawn for all operations, based on the principles of CSR,
a common language of integrity, ethics, transparency, and respect for agree-
ments, laws, human rights and the environment can be incorporated.
For IPS in Colombia, the incorporation of CSR guidelines in the strategic di-
rection of companies becomes imperative and indispensable; it urges the need
to develop a common language, to communicate the interests of all in order to
develop strategies that truly benefit all parties involved in the system.
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
• Promotes the construction of solid, lasting, and mutually trusting relations-
hips for the benefit of all parties involved.
• Stimulates the formalization of management systems, communication, and
information transparency in external and internal contexts.
• CSR is easily integrated with other management systems in organizations,
based on quality, the environment and/or occupational safety and health.
• It contributes to the creation of competitive and sustainable advantages
through the integration of sustainability and CSR in your business strategy.
IV. CONCLUSIONS
The SSGSS in Colombia is a relatively new system, implemented in the early
1990s in search of a solution to the unequal protection of social factors of the
Colombian population. However, despite the fact that it constituted an alterna-
tive solution to the problem, it is also true that it has not been able to correct
all its causes, and although today health coverage is almost total, dissatisfac-
tion with the service received by users still persists. Aspects such as barriers
to access to the system prevent many Colombians from using health services,
and part of this are long waiting times, difficulties in resolving medical cases,
failures in affiliations, differences based on family perceptions or community
orientations, or even thinking that services outside the system are better. A
system has been designed to solve a coverage problem, but it is now time to go
beyond this by ensuring that the service reaches the communities with a real
contribution that is valuable to their interests.
On the other hand, the interactions between the different actors of the sys-
tem are never one-way, on the contrary they always occur in both directions;
so why waste the information that circulates in those exchanges? Advancing
efforts to make each contact a source of resources is beginning to be seen as an
interesting proposal, since to the extent that organizations are able to identify
the real motivators of satisfaction of their interlocutors, the value they assign
to business services becomes the threads of the value chain. It is then when
the importance of Corporate Social Responsibility is understood for the cons-
truction of a Sustainable Development that takes care of the interests of all the
members of a community and, if you like, of the planet itself; to the extent that
a transversal line is drawn for all operations, based on the principles of CSR,
a common language of integrity, ethics, transparency, and respect for agree-
ments, laws, human rights and the environment can be incorporated.
For IPS in Colombia, the incorporation of CSR guidelines in the strategic di-
rection of companies becomes imperative and indispensable; it urges the need
to develop a common language, to communicate the interests of all in order to
develop strategies that truly benefit all parties involved in the system.
45Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
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Accinelli, E., & De la Fuente, J., (2013). Responsabilidad social corporativa, actividades
empresariales y desarrollo sustentable: Modelo matemático de las decisiones en la
empresa. Contaduría y administración, 58 (3), pp. 227-248.
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6736(14)61646-9
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(RSC): una nueva perspectiva para las empresas. Revista Lasallista de Investigación,
10(1), pp. 152-163.
Ayala, J., (2014). La salud en Colombia: más cobertura pero menos acceso. Documentos
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dtseru.204
Bernal, O., & Barbosa, S. (2015). La nueva reforma a la salud en Colombia: el derecho, el
aseguramiento y el sistema de salud. Salud pública de México, 57(5), pp. 433-440.
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la República, Documentos de Trabajo Sobre Economía Regional y Urbana, 222. Doi:
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Corporate Social Responsability, 1 (3), pp. 1-8. Doi: https://doi.org/10.1186/s40991-
016-0004-6
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finance. Strategic Management Journal, 35 (1), pp. 1-23. Doi: https://doi.org/10.1002/
smj.2131
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definitions. Corporate Social Responsibility and Environmental Management, 15(1),
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Díaz, J.L., Ruiz, J.D., Contreras, J.A., & Hernández, H.G., (2017). Technology management
to increase the efficiency of the supply chain. Journal of Theoretical and Applied
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empresariales y desarrollo sustentable: Modelo matemático de las decisiones en la
empresa. Contaduría y administración, 58 (3), pp. 227-248.
Agudelo, C., Cardona, J., Ortega, J., & Robledo, R., (2013). Sistema de salud en Colombia:
20 años de logros y problemas. Ciência & Saúde Coletiva, 16, pp. 2817-2828.
Aliyu, A., Bello, M., Kasim, R., & Martin, D., (2014). Positivist and non-positivist paradigm
in social science research: Conflicting paradigms or perfect partners. J. Mgmt. &
Sustainability, 4 (3), pp. 79. Doi: https://dx.doi.org/10.5539/jms.v4n3p79.
Antelo, Y., & Robaina, D., (2015). Análisis de la Responsabilidad Social Empresarial
basado en un modelo de Lógica Difusa Compensatoria. Ingeniería Industrial, 36
(1), pp. 58-69.
Atun, R., Monteiro, L., Almeida, G., Cotlear, D., Dmytraczenko, T., Frenz, P., & Wagstaff,
A., (2015). Health-system reform and universal health coverage in Latin America.
The Lancet, 385 (9974), pp. 1230-1247. Doi: https://doi.org/10.1016/S0140-
6736(14)61646-9
Avendaño, W., (2013). Responsabilidad social (RS) y responsabilidad social corporativa
(RSC): una nueva perspectiva para las empresas. Revista Lasallista de Investigación,
10(1), pp. 152-163.
Ayala, J., (2014). La salud en Colombia: más cobertura pero menos acceso. Documentos
de Trabajo Sobre Economía Regional y Urbana, 204 Doi: https://doi.org/10.32468/
dtseru.204
Bernal, O., & Barbosa, S. (2015). La nueva reforma a la salud en Colombia: el derecho, el
aseguramiento y el sistema de salud. Salud pública de México, 57(5), pp. 433-440.
Bonsón, E., & Bednárová, M., (2015). CSR reporting practices of Eurozone companies.
Revista de Contabilidad, 18 (2), pp. 182-193. Doi: https://doi.org/10.1016/j.
rcsar.2014.06.002
Bonet, J., & Guzmán, K., (2015). Un análisis regional de la salud en Colombia. Banco de
la República, Documentos de Trabajo Sobre Economía Regional y Urbana, 222. Doi:
https://doi.org/10.32468/dtseru.222
Caroll, A. (2016). Carroll´s pyramid of CSR: taking another look. International Journal of
Corporate Social Responsability, 1 (3), pp. 1-8. Doi: https://doi.org/10.1186/s40991-
016-0004-6
Cheng, B., Ioannou, I., & Serafeim, G., (2013). Corporate social responsibility and access to
finance. Strategic Management Journal, 35 (1), pp. 1-23. Doi: https://doi.org/10.1002/
smj.2131
Dahls, A., (2008). How Corporate Social Responsibility is Defined: an analysis of 37
definitions. Corporate Social Responsibility and Environmental Management, 15(1),
pp. 1-13. Doi: https://doi.org/10.1002/csr.132
Díaz, J.L., Ruiz, J.D., Contreras, J.A., & Hernández, H.G., (2017). Technology management
to increase the efficiency of the supply chain. Journal of Theoretical and Applied
Information Technology, 95 (19), pp. 5264-5272.
46Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
Duarte, G., Navarro, J., & Eslava, J., (2013). Inequidad en el sistema de salud: el panorama
de la analgesia obstétrica. Revista Colombiana de Anestesiología, 41 (3), pp. 215-217.
Doi: https://doi.org/10.1016/j.rca.2013.01.004
Farooq, O., Payaud, M., Merunka, D., & Valette, P., (2014). The Impact of Corporate
Social Responsibility on Organizational Commitment: Exploring Multiple Mediation
Mechanisms. Journal of Business Ehtics, 125(4), pp. 563-580. Doi: https://doi.
org/10.1007/s10551-013-1928-3
Garcia, I., Vargar, I., Mogollón, A., De Paepe, P., Ferreira, M., Unger, J., & Vázquez, M.,
(2014). Barriers in access to healthcare in countries with different health systems.
A cross-sectional study in municipalities of central Colombia and north-eastern
Brazil. Social Science & Medicine, 106, pp. 204-213. Doi: https://doi.org/10.1016/j.
socscimed.2014.01.054
Gómez, R., & Nieto, E., (2014). Colombia: ¿qué ha pasado con su reforma de salud?. Revista
Peruana de Medicina Experimental y Salud Pública, 31, pp. 733-739.
Hernández, H.G., Cardona, D.A., & Del Rio, J.L., (2017). Direccionamiento Estratégico:
Proyección de la Innovación Tecnológica y Gestión Administrativa en las Pequeñas
Empresas. Información tecnológica, 28 (5), pp. 15-22. Doi: http://dx.doi.org/10.4067/
S0718-07642017000500003
Hiller, J., (2013). The benefit corporation and corporate social responsibility. Journal of
Business Ethics, 118 (2), pp. 287-301. Doi: https://doi.org/10.1007/s10551-012-1580-3
Hua, Z. (2015). Identifying research paradigms. Research methods in
intercultural communication: A practical guide, pp. 1-22. Doi: https://doi.
org/10.1002/9781119166283.ch1
Liang, H., & Renneboog, L., (2017). On the foundations of corporate social responsibility.
The Journal of Finance, 72(2), pp. 853-910. https://doi.org/10.1111/jofi.12487
Mancilla, M., & Saavedra, M., (2015). El gobierno corporativo y el comité de auditoría en el
marco de la responsabilidad social empresarial. Contaduría y Administración, 60 (2),
pp. 486-506. Doi: https://doi.org/10.1016/S0186-1042(15)30011-5
Maxwell, J.A., (2019). Qualitative research design. SAGE, London. Doi: http://dx.doi.
org/10.4135/9781526421036788354
Moratis, L., & Cochius, T., (2017), ISO 26000. The business guide to the new standard on
social responsibility. Routledge, London.
Otero, J.M., (2016). Una revisión crítica de la teoría de los paradigmas en el marco de
las Ciencias Sociales (I). El Guiniguada. Revista de investigaciones y experiencias en
Ciencias de la Educación, 10 (2001), pp. 101-111.
Rahaman, A., (2016), Corporate Social Responsibility Reporting in Developing Countries.
The Case of Bangladesh. Routledge, London.
Rodríguez, L., Acosta, N., & Ruiz, M., (2013). Evaluación del desempeño de servicios
de Atención Primaria en Salud: experiencia en municipios rurales en Santander,
Colombia. Revista de Salud Pública, 15, pp. 183-195.
Roth, A., & Molina, G., (2013). Rectoría y gobernanza en salud pública en el contexto del
sistema de salud colombiano, 2012-2013. Revista de Salud Pública, 15, pp. 44-55.
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
Duarte, G., Navarro, J., & Eslava, J., (2013). Inequidad en el sistema de salud: el panorama
de la analgesia obstétrica. Revista Colombiana de Anestesiología, 41 (3), pp. 215-217.
Doi: https://doi.org/10.1016/j.rca.2013.01.004
Farooq, O., Payaud, M., Merunka, D., & Valette, P., (2014). The Impact of Corporate
Social Responsibility on Organizational Commitment: Exploring Multiple Mediation
Mechanisms. Journal of Business Ehtics, 125(4), pp. 563-580. Doi: https://doi.
org/10.1007/s10551-013-1928-3
Garcia, I., Vargar, I., Mogollón, A., De Paepe, P., Ferreira, M., Unger, J., & Vázquez, M.,
(2014). Barriers in access to healthcare in countries with different health systems.
A cross-sectional study in municipalities of central Colombia and north-eastern
Brazil. Social Science & Medicine, 106, pp. 204-213. Doi: https://doi.org/10.1016/j.
socscimed.2014.01.054
Gómez, R., & Nieto, E., (2014). Colombia: ¿qué ha pasado con su reforma de salud?. Revista
Peruana de Medicina Experimental y Salud Pública, 31, pp. 733-739.
Hernández, H.G., Cardona, D.A., & Del Rio, J.L., (2017). Direccionamiento Estratégico:
Proyección de la Innovación Tecnológica y Gestión Administrativa en las Pequeñas
Empresas. Información tecnológica, 28 (5), pp. 15-22. Doi: http://dx.doi.org/10.4067/
S0718-07642017000500003
Hiller, J., (2013). The benefit corporation and corporate social responsibility. Journal of
Business Ethics, 118 (2), pp. 287-301. Doi: https://doi.org/10.1007/s10551-012-1580-3
Hua, Z. (2015). Identifying research paradigms. Research methods in
intercultural communication: A practical guide, pp. 1-22. Doi: https://doi.
org/10.1002/9781119166283.ch1
Liang, H., & Renneboog, L., (2017). On the foundations of corporate social responsibility.
The Journal of Finance, 72(2), pp. 853-910. https://doi.org/10.1111/jofi.12487
Mancilla, M., & Saavedra, M., (2015). El gobierno corporativo y el comité de auditoría en el
marco de la responsabilidad social empresarial. Contaduría y Administración, 60 (2),
pp. 486-506. Doi: https://doi.org/10.1016/S0186-1042(15)30011-5
Maxwell, J.A., (2019). Qualitative research design. SAGE, London. Doi: http://dx.doi.
org/10.4135/9781526421036788354
Moratis, L., & Cochius, T., (2017), ISO 26000. The business guide to the new standard on
social responsibility. Routledge, London.
Otero, J.M., (2016). Una revisión crítica de la teoría de los paradigmas en el marco de
las Ciencias Sociales (I). El Guiniguada. Revista de investigaciones y experiencias en
Ciencias de la Educación, 10 (2001), pp. 101-111.
Rahaman, A., (2016), Corporate Social Responsibility Reporting in Developing Countries.
The Case of Bangladesh. Routledge, London.
Rodríguez, L., Acosta, N., & Ruiz, M., (2013). Evaluación del desempeño de servicios
de Atención Primaria en Salud: experiencia en municipios rurales en Santander,
Colombia. Revista de Salud Pública, 15, pp. 183-195.
Roth, A., & Molina, G., (2013). Rectoría y gobernanza en salud pública en el contexto del
sistema de salud colombiano, 2012-2013. Revista de Salud Pública, 15, pp. 44-55.
47Contaduría Universidad de Antioquia – No. 80. Medellín, enero-junio de 2022
Ruiz, F., Zapata, T., & Garavito, L., (2013). Colombian health care system: results on equity
for five health dimensions, 2003 – 2008. Revista Panamericana de Salud Pública, 33,
pp. 107-115.
Saeidi, S., Sofian, S., Saeidi, P., Saeidi, S., & Saaeidi, S., (2015). How does corporate
social responsibility contribute to firm financial performance? The mediating role
of competitive advantage, reputation, and customer satisfaction. Journal of Business
Research, 68 (2), pp. 341-350. Doi: https://doi.org/10.1016/j.jbusres.2014.06.024
Salazar, A., Hidalgo, J., & Manríquez, M., (2017). La responsabilidad social empresarial
desde la percepción del capital humano. Estudio de un caso. Revista de contabilidad,
20 (1), pp. 36-46. Doi: https://doi.org/10.1016/j.rcsar.2016.01.001
de la Ossa, S., Niebles, W., Hernández, H., Santamaria, A., & Niebles, L., (2019).
Competitiveness of SMEs from the insertion of strategic planning and human resource
management as a toll for continuous improvement. Modern Applied Science, 13 (1),
pp. 129. Doi: https://doi.org/10.5539/mas.v13n1p129
Scott, J., (2014). A matter of record: Documentary sources in social research. Polity Press,
USA.
Shaw, C., Braithwaite, J., Moldovan, M., Nicklin, W., Grgic, I., Fortune, T., & Whittaker,
S., (2013). Profiling health-care accreditation organizations: an international survey.
International Journal for Quality in Health Care, 25 (3), pp. 222-231. Doi: https://doi.
org/10.1093/intqhc/mzt011
Taylor, S., Bogdan, R., & DeVault, M., (2015). Introduction to qualitative research methods:
A guidebook and resource. John Wiley & Son, New Jersey.
Valmohammadi, C., (2014). Impact of corporate social responsibility practices on
organizational performance: an ISO 26000 perspective. Social Responsibility Journal,
10 (3), pp. 455-479. Doi: https://doi.org/10.1108/SRJ-02-2013-0021
Duran, S., Fuenmayor, A., Cárdenas, S., & Hernández, R. (2016). Emprendimiento como
proceso de responsabilidad social en instituciones de educación superior en Colombia
y Venezuela. Desarrollo gerencial, 8(2), 58-75.
Palma, H. G. H., & Coronado, A. M. J. (2015). Responsabilidad social empresarial, zona
urbana del distrito de Barranquilla: estudio etnografico. ECONÓMICAS CUC, 36(2),
9-18.
Rojas-Martínez, C., Niebles-Nuñez, W., Pacheco-Ruíz, C., & Hernández-Palma, H. G. (2020).
Calidad de servicio como elemento clave de la responsabilidad social en pequeñas y
medianas empresas. Información tecnológica, 31(4), 221-232.
Pitre-Redondo, R., De la Ossa-Guerra, S., & Hernández-Palma, H. (2020). Ecoeficiencia:
clave de la responsabilidad ambiental empresarial en el sector textil. Desarrollo
Gerencial, 12(2), 1-20.
Palma, H. G. H., Pitre-Redondo, R., & Daza, B. C. O. (2020). Responsabilidad social
empresarial como factor de cambio de la gestión empresarial. Dictamen Libre, (27),
35-43.
Pizarro, A., Barrera, A., Ballestas, M., & Ramírez, J. (2021). Modelo logístico para el
aprovechamiento del potencial turístico del municipio Santo Tomás-Atlántico en
Colombia. Revista de ciencias sociales, 27(2), 180-198.
Ruiz, F., Zapata, T., & Garavito, L., (2013). Colombian health care system: results on equity
for five health dimensions, 2003 – 2008. Revista Panamericana de Salud Pública, 33,
pp. 107-115.
Saeidi, S., Sofian, S., Saeidi, P., Saeidi, S., & Saaeidi, S., (2015). How does corporate
social responsibility contribute to firm financial performance? The mediating role
of competitive advantage, reputation, and customer satisfaction. Journal of Business
Research, 68 (2), pp. 341-350. Doi: https://doi.org/10.1016/j.jbusres.2014.06.024
Salazar, A., Hidalgo, J., & Manríquez, M., (2017). La responsabilidad social empresarial
desde la percepción del capital humano. Estudio de un caso. Revista de contabilidad,
20 (1), pp. 36-46. Doi: https://doi.org/10.1016/j.rcsar.2016.01.001
de la Ossa, S., Niebles, W., Hernández, H., Santamaria, A., & Niebles, L., (2019).
Competitiveness of SMEs from the insertion of strategic planning and human resource
management as a toll for continuous improvement. Modern Applied Science, 13 (1),
pp. 129. Doi: https://doi.org/10.5539/mas.v13n1p129
Scott, J., (2014). A matter of record: Documentary sources in social research. Polity Press,
USA.
Shaw, C., Braithwaite, J., Moldovan, M., Nicklin, W., Grgic, I., Fortune, T., & Whittaker,
S., (2013). Profiling health-care accreditation organizations: an international survey.
International Journal for Quality in Health Care, 25 (3), pp. 222-231. Doi: https://doi.
org/10.1093/intqhc/mzt011
Taylor, S., Bogdan, R., & DeVault, M., (2015). Introduction to qualitative research methods:
A guidebook and resource. John Wiley & Son, New Jersey.
Valmohammadi, C., (2014). Impact of corporate social responsibility practices on
organizational performance: an ISO 26000 perspective. Social Responsibility Journal,
10 (3), pp. 455-479. Doi: https://doi.org/10.1108/SRJ-02-2013-0021
Duran, S., Fuenmayor, A., Cárdenas, S., & Hernández, R. (2016). Emprendimiento como
proceso de responsabilidad social en instituciones de educación superior en Colombia
y Venezuela. Desarrollo gerencial, 8(2), 58-75.
Palma, H. G. H., & Coronado, A. M. J. (2015). Responsabilidad social empresarial, zona
urbana del distrito de Barranquilla: estudio etnografico. ECONÓMICAS CUC, 36(2),
9-18.
Rojas-Martínez, C., Niebles-Nuñez, W., Pacheco-Ruíz, C., & Hernández-Palma, H. G. (2020).
Calidad de servicio como elemento clave de la responsabilidad social en pequeñas y
medianas empresas. Información tecnológica, 31(4), 221-232.
Pitre-Redondo, R., De la Ossa-Guerra, S., & Hernández-Palma, H. (2020). Ecoeficiencia:
clave de la responsabilidad ambiental empresarial en el sector textil. Desarrollo
Gerencial, 12(2), 1-20.
Palma, H. G. H., Pitre-Redondo, R., & Daza, B. C. O. (2020). Responsabilidad social
empresarial como factor de cambio de la gestión empresarial. Dictamen Libre, (27),
35-43.
Pizarro, A., Barrera, A., Ballestas, M., & Ramírez, J. (2021). Modelo logístico para el
aprovechamiento del potencial turístico del municipio Santo Tomás-Atlántico en
Colombia. Revista de ciencias sociales, 27(2), 180-198.
48Corporate social responsibility as a mechanism to promote health institutions in Colombia
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
Valenzuela, I., Parra M., Duran, S., Márceles, V., Yarzagaray, J., Payares, K., Alvarino,
C., Navarro, N., Charris, P. y Ramírez, J., (2018), Factores del clima organizacional
existentes en el área administrativa en empresas de Barranquilla. Revista Espacios,
39(51), 21-35,
Hernández-Palma, H., Pitre-Redondo, R., & Mendoza-Casseres, D.
Valenzuela, I., Parra M., Duran, S., Márceles, V., Yarzagaray, J., Payares, K., Alvarino,
C., Navarro, N., Charris, P. y Ramírez, J., (2018), Factores del clima organizacional
existentes en el área administrativa en empresas de Barranquilla. Revista Espacios,
39(51), 21-35,