LII. INCIDENCIA DE LOS APOYOS PÚBLICOS Y PRIVADOS EN EL DESEMPEÑO AMBIENTAL EN EMPRESAS DE NEGOCIOS VERDES EN BOGOTÁ REGIÓN (COLOMBIA)
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Resumen
Los negocios verdes en Colombia se definen en el marco de un plan estratégico (Plan
Nacional de Negocios Verdes - PNNV) como actividades económicas de oferta de bienes o
servicios que incorporan buenas prácticas ambientales, sociales y económicas, y que generan
impactos ambientales positivos. Se espera que estos negocios sean ejemplo de cómo las
empresas pueden asumir el reto de incluir la perspectiva ambiental en la lógica de negocio.
Para su promoción se ha identificado la importancia de contar con apoyos e incentivos tanto
del gobierno nacional como de organismos supranacionales y entidades internacionales. El
presente estudio analiza el papel de los apoyos públicos y privados en la implementación de
acciones encaminadas a mejorar el desempeño ambiental en empresas clasificadas como
negocios verdes. Se realizó un estudio de corte transversal y alcance correlacional con 65
negocios verdes verificados de la zona Bogotá-Región. Se buscó establecer la relación entre
el hecho de recibir apoyos y el nivel de desempeño ambiental (categorizado en alto, medio y bajo), y entre tener un plan de gestión ambiental y el desempeño. Los resultados muestran
que no se puede establecer asociación entre recibir apoyos y el desempeño ambiental, sin
embargo, se identifica una asociación entre tener un plan de gestión y el desempeño
ambientales de la organización; el punto clave de los resultados se encuentra en el tipo de
apoyo que fue recibido.
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Keywords
negocios verdes, desempeño ambiental, apoyos públicos, plan de gestión ambiental
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in organizations: An extension of belief–action–outcome framework and natural
resource-based view theory. Benchmarking: An International Journal, 26(3), 1033-
1062. doi: https://doi.org/10.1108/BIJ-05-2018-0142
Chen, L., Tang, O., & Feldmann, A. (2015). Applying GRI reports for the investigation of
environmental management practices and company performance in Sweden, China
and India. Journal of Cleaner Production, 98, 36-46. doi:
http://dx.doi.org/10.1016/j.jclepro.2014.02.001
Chuang, S.-P., & Huang, S. J. (2018). The effect of environmental corporate social
responsibility on environmental performance and business competitiveness: the
mediation of green information technology capital. Journal of Business Ethics(150),
991–1009. doi:https://doi.org/10.1007/s10551-016-3167-x
Cifuentes, A., Fernández, L. y Romero, J. (2016). La responsabilidad ambiental como
estrategia para la creación de valor compartido en las Pyme: Estudio de caso
Corabastos S.A.S. Revista de Tecnología, 15(1), 77-96. doi:
https://doi.org/10.18270/rt.v15i1.2040
Clarkson, P., Overell, M., & Chapple, L. (2011). Environmental reporting and its relation to
corporate environmental performance. ABACUS-A Journal of Accounting Finance
and Business Studies, 47(1), 27-60. doi:https://doi.org/10.1111/j.1467-
6281.2011.00330.x
Delmas, M., Etzion, D., & Nairn-Birch, N. (2013). Triangulating environmental
performance: what do corporate social responsibility ratings really capture? Academy
of Management Perspectives, 27(3), 255-267.
doi:http://dx.doi.org/10.5465/amp.2012.0123
Famiyeh, S., Adaku, E., Amoako-Gyampah, K., Asante-Darko, D., & Teye, C. (2018).
Environmental management practices, operational competitiveness and
environmental performance. Journal of Manufacturing Technology Management,
29(3), 588-607. doi:https://doi.org/10.1108/JMTM-06-2017-0124
Fernández, L., Larramendy, E., & Tellechea, P. (2012). Avances en la exposición contable
de COPs y memorias GRI. Pecvnia, 15, 109-128. doi:
http://dx.doi.org/10.18002/pec.v0i15.806
Global Sustainability Standards Board - GSSB. (2018). Standard Interpretation 1 to GRI
101: Foundation 2016 on making a GRI-referenced claim. Amsterdam: Stichting
Global Reporting Initiative (GRI).
He, C. y Loftus, J. (2014). Does environmental reporting reflect environmental performance?
Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi:
https://doi.org/10.1108/PAR-07-2013-0073
Heggen, C. (2019). The role of value systems in translating environmental planning into
performance. The British Accounting Review, 51, 130–147.
doi:https://doi.org/10.1016/j.bar.2018.09.005
Heggen, C., Sridharan, V., & Subramaniam, N. (2018). To the letter vs the spirit: A case
analysis of contrasting environmental management responses. Accounting, Auditing
& Accountability Journal, 31(2), 478-502. doi:https://doi.org/10.1108/AAAJ-02-
2016-2418
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Huang, Y.-C., Yang, M.-L., & Wong, Y.-J. (2016). The effect of internal factors and family
influence on firms’ adoption of green product innovation. Management Research
Review, 39(10), 1167-1198. doi:https://doi.org/10.1108/MRR-02-2015-0031
Jean-Francois, H., Journeault, M. y Brousseau, C. (2017). Eco-control change and
environmental performance: a longitudinal perspective. Journal of Accounting &
Organizational Change, 13(2), 188-215. doi: https://doi.org/10.1108/JAOC-04-
2016-0023
Lisi, I. (2015). Translating environmental motivations into performance: the role of
environmental performance measurement systems. Management Accounting
Research, 29, 27–44. doi:http://dx.doi.org/10.1016/j.mar.2015.06.001
Marulanda, N., & Figueroa, O. (2020). Classifying and studying environmental performance
of manufacturing organizations - evidence from Colombia. Journal of Cleaner
Production, Journal Pre-proof. doi:https://doi.org/10.1016/j.jclepro.2020.123845
Ministerio de Ambiente y Desarrollo Sostenible. (2014). Plan Nacional de Negocios Verdes.
Bogotá: Ministerio de Ambiente y Desarrollo Sostenible.
Mohamad, S., Eltayeb, T., Hsu, C.‐ C., & Tan, K. (2012). The impact of external institutional
drivers and internal strategy on environmental performance. International Journal of
Operations & Production Management, 32(6), 721-745.
doi:https://doi.org/10.1108/01443571211230943
Nulkar, G. (2014). SMEs and environmental performance – a framework for green business
strategies. Procedia - Social and Behavioral Sciences, 133, 130-140.
doi:https://doi.org/10.1016/j.sbspro.2014.04.177
Raharjo, K. (2019). The role of green management in creating sustainability performance on
the small and medium enterprises. Management of Environmental Quality: An
International Journal, 30(3), 557-577. doi:https://doi.org/10.1108/MEQ-03-2018-
0053
Raimi, L., Omobolaji, A., & Yusuf, H. (2018). Corporate social responsibility and
sustainable management of solid wastes and effluents in Lagos megacity Nigeria.
Social Responsability Journal, 15(6), 742-761. doi:https://doi.org/10.1108/SRJ-09-
2018-0239
Rodríguez, L., y Ríos-Osorio, L. (2016). Evaluación de sostenibilidad con metodología GRI.
Dimensión Empresarial, 14(2), 73-89. doi: http://dx.doi.org/10.15665/rde.v14i2.659
Shahedul, M., Kamal, M., & Enamol, H. (2016). Sustainability of positive relationship
between environmental performance and profitability of SMEs - a case study in the
UK. Journal of Enterprising Communities: People and Places in the Global
Economy, 10(2), 138-163. doi:https://doi.org/10.1108/JEC-05-2014-0008
Stichting Global Reporting Initiative - GRI & The International Organization of Employers
- IOE. (2015). Small business big impact - SME sustainability reporting from vision
to action. Amsterdam: Global Reporting Initiative.
Tsalis, T., Nikolaou, I., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. (2020).
Evaluating the corporate environmental profile by analyzing corporate social
responsibility reports. Economic Analysis and Policy(66), 63-75.
doi:https://doi.org/10.1016/j.eap.2020.02.009
Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an
environmental management system with organisational environmental. Australasian
Journal of Environmental Management, 21(3), 281-296.
doi:https://doi.org/10.1080/14486563.2014.932721
Verboven, H., & Vanherck, L. (2016). Sustainability management of SMEs and the UN
Sustainable Development Goals. Umwelt Wirtschafts Forum, 1-14.
Wilburn, K., & Ralph, W. (2013). Using Global Reporting Initiative indicators for CSR
programs. Journal of Global Responsibility, 4(1), 62-75. doi:
https://doi.org/10.1108/20412561311324078
Yang, Y., Lau, A., Lee, P., Yeung, A., & Cheng, T. (2019). Efficacy of China’s strategic
environmental management in its institutional environment. International Journal of
Operations & Production Management, 39(1), 138-163.
doi:https://doi.org/10.1108/IJOPM-11-2017-0695
Zhang, D., Shen, J., & Sun, F. (2020). Evaluation of Water Environment Performance Based
on a DPSIR-SBM-Tobit Model. KSCE Journal of Civil Engineering, 24(5), 1641-
1654. doi:https://doi.org/10.1007/s12205-020-2370-6
Zhang, L., & Tang, Q. (2019). Corporate water management systems and incentives to selfdiscipline. Sustainability Accounting, Management and Policy Journal, 10(3), 592-
616. doi:https://doi.org/10.1108/SAMPJ-09-2018-02.
Management Plans as an environmental protection tool for major developments in
the UK. Environmental Impact Assessment Review, 56, 60-71.
doi:http://dx.doi.org/10.1016/j.eiar.2015.09.005
Bioexpo Colombia. (20 de 06 de 2020). Bioexpo Colombia. Obtenido de
https://bioexpo.com.co/
Bokolo, A. J. (2019). Green information system integration for environmental performance
in organizations: An extension of belief–action–outcome framework and natural
resource-based view theory. Benchmarking: An International Journal, 26(3), 1033-
1062. doi: https://doi.org/10.1108/BIJ-05-2018-0142
Chen, L., Tang, O., & Feldmann, A. (2015). Applying GRI reports for the investigation of
environmental management practices and company performance in Sweden, China
and India. Journal of Cleaner Production, 98, 36-46. doi:
http://dx.doi.org/10.1016/j.jclepro.2014.02.001
Chuang, S.-P., & Huang, S. J. (2018). The effect of environmental corporate social
responsibility on environmental performance and business competitiveness: the
mediation of green information technology capital. Journal of Business Ethics(150),
991–1009. doi:https://doi.org/10.1007/s10551-016-3167-x
Cifuentes, A., Fernández, L. y Romero, J. (2016). La responsabilidad ambiental como
estrategia para la creación de valor compartido en las Pyme: Estudio de caso
Corabastos S.A.S. Revista de Tecnología, 15(1), 77-96. doi:
https://doi.org/10.18270/rt.v15i1.2040
Clarkson, P., Overell, M., & Chapple, L. (2011). Environmental reporting and its relation to
corporate environmental performance. ABACUS-A Journal of Accounting Finance
and Business Studies, 47(1), 27-60. doi:https://doi.org/10.1111/j.1467-
6281.2011.00330.x
Delmas, M., Etzion, D., & Nairn-Birch, N. (2013). Triangulating environmental
performance: what do corporate social responsibility ratings really capture? Academy
of Management Perspectives, 27(3), 255-267.
doi:http://dx.doi.org/10.5465/amp.2012.0123
Famiyeh, S., Adaku, E., Amoako-Gyampah, K., Asante-Darko, D., & Teye, C. (2018).
Environmental management practices, operational competitiveness and
environmental performance. Journal of Manufacturing Technology Management,
29(3), 588-607. doi:https://doi.org/10.1108/JMTM-06-2017-0124
Fernández, L., Larramendy, E., & Tellechea, P. (2012). Avances en la exposición contable
de COPs y memorias GRI. Pecvnia, 15, 109-128. doi:
http://dx.doi.org/10.18002/pec.v0i15.806
Global Sustainability Standards Board - GSSB. (2018). Standard Interpretation 1 to GRI
101: Foundation 2016 on making a GRI-referenced claim. Amsterdam: Stichting
Global Reporting Initiative (GRI).
He, C. y Loftus, J. (2014). Does environmental reporting reflect environmental performance?
Evidence from China. Pacific Accounting Review, 26(1/2), 134-154. doi:
https://doi.org/10.1108/PAR-07-2013-0073
Heggen, C. (2019). The role of value systems in translating environmental planning into
performance. The British Accounting Review, 51, 130–147.
doi:https://doi.org/10.1016/j.bar.2018.09.005
Heggen, C., Sridharan, V., & Subramaniam, N. (2018). To the letter vs the spirit: A case
analysis of contrasting environmental management responses. Accounting, Auditing
& Accountability Journal, 31(2), 478-502. doi:https://doi.org/10.1108/AAAJ-02-
2016-2418
Hernández, R., Fernández, C., y Baptista, M. (2014). Metodología de la Investigación (6
ed.). (S. D. Interamericana Editores, Ed.) México D.F: McGraw-Hill.
Huang, Y.-C., Yang, M.-L., & Wong, Y.-J. (2016). The effect of internal factors and family
influence on firms’ adoption of green product innovation. Management Research
Review, 39(10), 1167-1198. doi:https://doi.org/10.1108/MRR-02-2015-0031
Jean-Francois, H., Journeault, M. y Brousseau, C. (2017). Eco-control change and
environmental performance: a longitudinal perspective. Journal of Accounting &
Organizational Change, 13(2), 188-215. doi: https://doi.org/10.1108/JAOC-04-
2016-0023
Lisi, I. (2015). Translating environmental motivations into performance: the role of
environmental performance measurement systems. Management Accounting
Research, 29, 27–44. doi:http://dx.doi.org/10.1016/j.mar.2015.06.001
Marulanda, N., & Figueroa, O. (2020). Classifying and studying environmental performance
of manufacturing organizations - evidence from Colombia. Journal of Cleaner
Production, Journal Pre-proof. doi:https://doi.org/10.1016/j.jclepro.2020.123845
Ministerio de Ambiente y Desarrollo Sostenible. (2014). Plan Nacional de Negocios Verdes.
Bogotá: Ministerio de Ambiente y Desarrollo Sostenible.
Mohamad, S., Eltayeb, T., Hsu, C.‐ C., & Tan, K. (2012). The impact of external institutional
drivers and internal strategy on environmental performance. International Journal of
Operations & Production Management, 32(6), 721-745.
doi:https://doi.org/10.1108/01443571211230943
Nulkar, G. (2014). SMEs and environmental performance – a framework for green business
strategies. Procedia - Social and Behavioral Sciences, 133, 130-140.
doi:https://doi.org/10.1016/j.sbspro.2014.04.177
Raharjo, K. (2019). The role of green management in creating sustainability performance on
the small and medium enterprises. Management of Environmental Quality: An
International Journal, 30(3), 557-577. doi:https://doi.org/10.1108/MEQ-03-2018-
0053
Raimi, L., Omobolaji, A., & Yusuf, H. (2018). Corporate social responsibility and
sustainable management of solid wastes and effluents in Lagos megacity Nigeria.
Social Responsability Journal, 15(6), 742-761. doi:https://doi.org/10.1108/SRJ-09-
2018-0239
Rodríguez, L., y Ríos-Osorio, L. (2016). Evaluación de sostenibilidad con metodología GRI.
Dimensión Empresarial, 14(2), 73-89. doi: http://dx.doi.org/10.15665/rde.v14i2.659
Shahedul, M., Kamal, M., & Enamol, H. (2016). Sustainability of positive relationship
between environmental performance and profitability of SMEs - a case study in the
UK. Journal of Enterprising Communities: People and Places in the Global
Economy, 10(2), 138-163. doi:https://doi.org/10.1108/JEC-05-2014-0008
Stichting Global Reporting Initiative - GRI & The International Organization of Employers
- IOE. (2015). Small business big impact - SME sustainability reporting from vision
to action. Amsterdam: Global Reporting Initiative.
Tsalis, T., Nikolaou, I., Konstantakopoulou, F., Zhang, Y., & Evangelinos, K. (2020).
Evaluating the corporate environmental profile by analyzing corporate social
responsibility reports. Economic Analysis and Policy(66), 63-75.
doi:https://doi.org/10.1016/j.eap.2020.02.009
Tung, A., Baird, K., & Schoch, H. (2014). The association between the adoption of an
environmental management system with organisational environmental. Australasian
Journal of Environmental Management, 21(3), 281-296.
doi:https://doi.org/10.1080/14486563.2014.932721
Verboven, H., & Vanherck, L. (2016). Sustainability management of SMEs and the UN
Sustainable Development Goals. Umwelt Wirtschafts Forum, 1-14.
Wilburn, K., & Ralph, W. (2013). Using Global Reporting Initiative indicators for CSR
programs. Journal of Global Responsibility, 4(1), 62-75. doi:
https://doi.org/10.1108/20412561311324078
Yang, Y., Lau, A., Lee, P., Yeung, A., & Cheng, T. (2019). Efficacy of China’s strategic
environmental management in its institutional environment. International Journal of
Operations & Production Management, 39(1), 138-163.
doi:https://doi.org/10.1108/IJOPM-11-2017-0695
Zhang, D., Shen, J., & Sun, F. (2020). Evaluation of Water Environment Performance Based
on a DPSIR-SBM-Tobit Model. KSCE Journal of Civil Engineering, 24(5), 1641-
1654. doi:https://doi.org/10.1007/s12205-020-2370-6
Zhang, L., & Tang, Q. (2019). Corporate water management systems and incentives to selfdiscipline. Sustainability Accounting, Management and Policy Journal, 10(3), 592-
616. doi:https://doi.org/10.1108/SAMPJ-09-2018-02.
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Aguilar -, E., Díaz -, D. M., García -, C. P., Figueroa -, J. F., & Céspedes, A. . A. (2020). LII. INCIDENCIA DE LOS APOYOS PÚBLICOS Y PRIVADOS EN EL DESEMPEÑO AMBIENTAL EN EMPRESAS DE NEGOCIOS VERDES EN BOGOTÁ REGIÓN (COLOMBIA). Revista De Investigación Transdisciplinaria En Educación, Empresa Y Sociedad - ITEES, 4(4), 1–28. https://doi.org/10.34893/itees.v4i4.216
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