Statistical association between business sustainability and some strategic development factors in companies in the Colombian mining sector: the case of coal companies

摘要

The degree of statistical association between corporate sustainability and the factors was evaluated: attitude of managers and entrepreneurs, innovation and corporate social responsibility in companies that operate, process and market coal in Colombia in 2016.The population studied was made up of 100 companies in the coal sector. The instruments to collect the information were: Guide for the preparation of Sustainability Reports of the Global Reporting Initiative (GRI) version 3.1, instrument designed by López (2015) based on the OECD Green Paper Eurostat (2005) for the measurement of innovation, the indicator: Corporate Social Performance (CSP), known as KLD for corporate social responsibility and the modified version of the instrument: "Orientation and business Attitudes" (BAO) to measure the attitude of managers and entrepreneurs.The project was developed in three (3) phases: In the first one, the degree of corporate sustainability, innovation, social responsibility and attitude of managers and entrepreneurs of each of the companies participating in the study were identified through a survey. In the second phase, the respective measurement instruments were applied to the coal companies participating in the study. In phase 3, the bar diagrams were made by crossing the independent variables (innovation,social responsibility and attitude of managers and entrepreneurs) with the dependent (corporate sustainability).The results showed statistical significance with a 95% confidence level between Corporate Sustainability and the variables: corporate innovation (p = 0.005) and the attitude of managers and entrepreneurs (p = 0.008). No statistical association could be verified between corporate sustainability and corporate social responsibility.