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Desarrollo de estrategias de gestión financiera y administrativa para la sostenibilidad empresarial
Development of financial and administrative management strategies for business sustainability
DOI:
https://doi.org/10.15446/dyna.v91n234.115106Palabras clave:
sostenibilidad empresarial, gestión financiera, estrategias administrativas, responsabilidad social, eficiencia operativa (es)corporate sustainability, financial management, management strategies, social responsibility, operational efficiency (en)
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Este artículo explora cómo las estrategias de gestión financiera y administrativa alineadas con criterios ESG (ambientales, sociales y de gobernanza) fomentan la sostenibilidad empresarial. Utilizando metodología mixta, se combinó revisión de literatura, análisis de datos financieros de empresas colombianas como Grupo Sura, Nutresa y Davivienda, y encuestas aplicadas a 351 líderes empresariales. Los resultados destacan que la integración de prácticas ESG optimiza recursos, reduce costos operativos y mejora la competitividad, evidenciado en un crecimiento del 13,3% en ingresos y un aumento del 26,3% en ganancias operativas. Sin embargo, se identificaron desafíos significativos, como la falta de métricas claras y recursos financieros limitados. Las empresas que adoptan estas estrategias logran fortalecer su resiliencia organizacional, mejorar su desempeño económico y consolidar ventajas competitivas sostenibles. El articulo concluye que la sostenibilidad empresarial no solo es un imperativo ético, sino también una oportunidad para equilibrar el crecimiento económico con la responsabilidad social y ambiental.
This article explores how financial and administrative management strategies aligned with ESG (environmental, social and governance) criteria foster corporate sustainability. Using a mixed methodology, it combined literature review, analysis of financial data from Colombian companies such as Grupo Sura, Nutresa and Davivienda, and surveys applied to 351 business leaders. The results highlight that the integration of ESG practices optimizes resources, reduces operating costs and improves competitiveness, as evidenced by a 13.3% growth in revenues and a 26.3% increase in operating profits. However, significant challenges were identified, such as the lack of clear metrics and limited financial resources. Companies that adopt these strategies are able to strengthen their organizational resilience, improve their economic performance and consolidate sustainable competitive advantages. The article concludes that corporate sustainability is not only an ethical imperative, but also an opportunity to balance economic growth with social and environmental responsibility
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