Browsing by Author "Duarte, kARINA"

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    Responsabilidad Social Empresarial en la formación para el ejercicio práctico del Contador Público de la Universidad Popular del Cesar, Seccional Aguachica
    (2025-12-02) Fuentes Panesso, Licefanet; Duarte, kARINA
    Corporate Social Responsibility (CSR) has emerged as a strategic priority for organizations in the current context, not only because of its ethical implications, but also because of the competitive advantage it offers. It is an approach that allows companies to generate positive impacts beyond the economic sphere, actively involving stakeholders—employees, suppliers, customers, the community, and the environment—in the creation of shared value (Hernández, 2010). From this perspective, CSR should not be understood solely as a voluntary corporate policy but as a cross-cutting practice that permeates all levels of the organization. This ethical and social commitment requires the integration of social, environmental, and economic considerations into business decision-making. The role of the certified public accountant, in this sense, is fundamental, since they are the ones who guarantee the transparency, integrity, and accuracy of financial information—essential elements for the sustainable development of organizations. As established by Law 43 of 1990 in Article 35, the professional practice of the certified public accountant implies an inherent social function, based on the public trust conferred by their signature and professional license number. This responsibility is not limited to regulatory compliance and the preparation of financial statements but also encompasses a commitment to ethics, accountability, and the promotion of responsible practices in the business environment (Jiménez, 2012).