Extractivism and Corporate Social Responsibility in Colombia: an approach through the Drummond case
Abstract
Social responsibility has been gaining relevance in organizational and economic studies. In Colombia, corporate social responsibility (CSR) has had an important deployment in terms of reporting. Economic sectors as the extractive industries have been among the main producers of CSR reports, policies and programs. Given the conflict of the companies that are part of these industries, this paper tries to analyze the theoretical conception of CSR of the Drummond company, as a prominent case of extractivism in Colombia. Content analysis is used to identify the theoretical conception of CSR in said company and to contrast it with the perception of the press. It is found that the company is located mainly in an integrating theory of CSR; however, all the theories are present in the corpus analyzed. Likewise, it is found that the perception of the press does not correspond to what is presented by the company; however, there is concern about sanctions, the environment, compliance, spills, and workers. It is concluded that Drummond lacks a clear theoretical conception of its CSR and its production of reports may pursue legitimation purposes. This work contributes to the understanding of the conflictive dimensions of extractivism and its relationship with CSR.
Downloads
References
Ackerman, R. & Bauer, R. (1976) Corporate Social Responsiveness. Reston, Virginia.
Ariza, D. (2012). Evolución de los informes de responsabilidad social en Colombia (2006-2009). Investigación y Reflexión:, 20(2), 97 - 120. https://doi.org/10.18359/rfce.2166
Aureli, S. (2017). A comparison of content analysis usage and text mining in CSR corporative disclosure. The international journal of digital accounting research, 17(1), 1 - 32. Recuperado de: http://rabida.uhu.es/dspace/handle/10272/13234
Bakan, J. (2006) La corporación: La búsqueda patológica de lucro y poder. Barcelona: Volter.
Banerjee, S. B. (2018). Transnational power and translocal governance: The politics of corporate responsibility. Human Relations, 71(6), 1–26. https://doi.org/10.1177/0018726717726586
Bardin, L. (1996). Análisis de contenido. Madrid: Akal.
Bonilla González, R. (2011). Apertura y reprimarización de la economía colombiana: Un paraíso de corto plazo. Nueva Sociedad, 37(231), 46–61. Retrieved from http://nuso.org/media/articles/downloads/3752_1.pdf
Bowen, H. (1953). Social Responsibilities of the Businessman. Harper & Row, New York.
Bowie, N. (1991) New Directions in Corporate Social Responsibility. Business Horizons 34(4), 56-66. https://doi.org/10.1016/0007-6813(91)90007-I
Cabrera, M., & Fierro, J. (2013). Implicaciones ambientales y sociales del modelo extractivista en colombia. En L. Garay, Minería en Colombia - Fundamentos para superar el modelo extractivista (págs. 89-123). Imprenta Nacional.
Cardoso, A. (2015). Behind the life cycle of coal: Socio-environmental liabilities of coal mining in Cesar, Colombia. Ecological Economics, 120, 71-82. https://doi.org/10.1016/j.ecolecon.2015.10.004
Carroll, A. (1979) A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review. 4(4), 497-505. https://doi.org/10.2307/257850
Carroll, A. (1991) The Pyramid of Corporate Social Responsibility: Towards the Moral Management of Organizational Stakeholders. Business Horizons (July/August), 39-48. https://doi.org/10.1016/0007-6813(91)90005-G
Carroll, A. (2008). A History of Corporate Social Responsibility: Concepts and Practices. En D. M. Andrew Crane, The Oxford Handbook of Corporate Social Responsibility. (págs. 20 - 33). Londres: Oxford Press. https://doi.org/10.1093/oxfordhb/9780199211593.003.0002
Carroll, A. B., & Brown, J. A. (2018). Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues. In Corporate Social Responsibility (pp. 39–69). https://doi.org/10.1108/s2514-175920180000002002
Chauvey, J., Giordano-spring, S., Cho, C. H., & Patten, D. M. (2015). The Normativity and Legitimacy of CSR Disclosure : Evidence from France. Journal of Bussiness Ethics, 130(4), 789–803. https://doi.org/10.1007/s10551-014-2114-y
Contreras-Pacheco, O. E. (2018). Evidencias de decoupling en la sostenibilidad empresarial: un caso de estudio en el sector minero colombiano. Innovar, 28 (70), 99-114. https://doi.org/10.15446/innovar.v28n70.74451
Corte Constitucional. (21 de 03 de 2013). http://www.corteconstitucional.gov.co. Recuperado el 22 de 03 de 2017, de http://www.corteconstitucional.gov.co: http://www.corteconstitucional.gov.co/RELATORIA/2013/T-154-13.htm
Costa, R. R. C., Nairn, K., & Anderson, V. (2018). Rethinking Corporate Social Responsibility in Capitalist Neoliberal Times. Redefining Corporate Social Responsibility (Developments in Corporate Governance and Responsibility), Volume 13, 27–41. https://doi.org/10.1108/S2043-052320180000013005
DANE, Departamento administrativo Nacional de estadísticas (2018). Cuentas Nacionales. Retrieved from http://www.dane.gov.co/index.php/estadisticas-por-tema/cuentas-nacionales/cuentas-nacionalestrimestrales
Davis, K. (1967) Understanding The Social Responsibility Puzzle. Business Horizons 10(4) 45-51. https://doi.org/10.1016/0007-6813(67)90007-9
Donaldson, T. (1982) Corporations and Morality. Prentice Hall & Englewood Cliff, New York.
Donaldson, T. & Dunfee. T. (2000) Precis for Ties that Bind. Business and Society 105(Winter), 436-444. https://doi.org/10.1111/0045-3609.00092
Donnelly, J. (1985) The Concept of Human Rights. Crodm Helm. London.
Drummond Ltda. (2015). Informe de sostenibilidad 2013 – 2014. Bogotá D.C.: Drummond Ltda. Recuperado de: https://issuu.com/drummondltd/docs/informe_de_sostenibilidad_drummond_?e=19253911/30859982
El Heraldo. (07 de 02 de 2013a). Drummond recibe notificación de Anla y dice que la “acatará”. El Heraldo, págs. -.
El Heraldo. (02 de 09 de 2013c). Drummond pierde $11.800 millones diarios por el paro. El Heraldo, págs. -.
El Heraldo. (10 de 01 de 2014a). Por cese en Drummond se dejan de recibir $11.741 millones diarios. El Heraldo, págs. -.
El Herlado. (07 de 02 de 2014b). Contraloría responde a la Corte sobre seguimiento a Drummond. El Herlado, págs. -.
Ellerup-Nielsen, A. & Thomsen, C. (2018) Reviewing corporate socialm responsibility communication: a legitimacy perspective. Corporate Communications: An International Journal. 23 (4) 492-511. DOI: https://doi.org/10.1108/CCIJ-04-2018-0042
Farcane, N., & Bureana, E. (2015). HISTORY OF “ CORPORATE SOCIAL RESPONSIBILITY ” CONCEPT. Annales Universitatis Apulensis Series Oeconomica, 17(2), 31–48. Retrieved from http://www.oeconomica.uab.ro/upload/lucrari/1720152/03.pdf
Freeman, R. & Philips. R. (2002) Stakeholder Theory: A Libertarian Defence. Business Ethics Quarterly 12(3), 331-349. https://doi.org/10.2307/3858020
Friedman, M. (1970). The Social Responsibility of Business is to increase its profits. New York Times Maganize.
Garriga , E., & Melé, D. (2004). Corporate Social Responsibility Theories: Mapping the territory. Journal of Business Ethics, 53(1), 51 - 71. https://doi.org/10.1023/B:BUSI.0000039399.90587.34
Global Reporting Initiative. (15 de 01 de 2019). http://database.globalreporting.org/. Recuperado el 23 de 03 de 2019, de http://database.globalreporting.org/: http://database.globalreporting.org/
Gómez, M., & Quintanilla, D. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano. Cuadernos de contabilidad, 13(32), 121 – 158. Recuperado de: https://revistas.javeriana.edu.co/index.php/cuacont/article/view/3894
Gómez, M. (2009). Los informes contables externos y la legitimidad organizacional con el entorno. Innovar. Revista de ciencias administrativas y sociales., 19(34), 147 - 166. https://doi.org/10.15446/innovar
Göbel, B., & Ulloa, A. (2014). Colombia y el extractivismo en América Latina. In B. Göbel & A. Ulloa (Eds.), Extractivismo minero en Colombia y América Latina (1st ed., pp. 15–33). Bogotá D.C.: Universidad Nacional de Colombia.
Gray, R., Kouhy, R., & Lavers , S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, auditing and accountability Journal, 8(2), 78 – 101. https://doi.org/10.1108/09513579510086812
Ireland, P. (2010). Corporate Social Responsibility in a Neoliberal Age. In Corporate Social Responsibility and Regulatory Governance Towards Inclusive Development? (pp. 77–104). London: Palgrave Macmillan UK.https://doi.org/10.1057/9780230246966
Jones, T. (1980) Corporate Social Responsibility Revisited, Redefined. California Management Review 22(2), 59-67. https://doi.org/10.2307/41164877
Kalmanovitz, S. (11 de 01 de 2009). Historia de la Drummond y el Cesar. El Espectador, págs. http://www.elespectador.com/impreso/negocios/articuloimpreso106465-historia-de-drummond-y-el-cesar.
Kaptein, M. & Van Tulder, R. (2003) Toward Effective Stakeholder Dialogue Business and Society Review. 108(Summer), 203-225. https://doi.org/10.1111/1467-8594.00161
Knudsen, J. S. (2018). Government Regulation of Corporate Social Responsibility. In C. Driver & G. Thompson (Eds.), Corporate Governance in Contention (pp. 1–33). Oxford Scholarship. https://doi.org/10.1093/oso/9780198805274.001.0001
Krippendorf, K. (1990). Metodología de análisis de contenido: Teoría y práctica. Barcelona: Paidos - Comunicaciones.
León-Rodríguez, N. (2012) Crisis, reprimarización y territorio en economías emergentes: caso Colombia. En R. Llussà, J. Feliu, & X. Paunero (Eds.), Crísis económicas e impactos territoriales - V jornadas de Geografía Económica AGE (pp. 252–266). Girona: Universidad de Girona. Retrivied from: http://www3.udg.edu/publicacions/vell/electroniques/Crisis_economica_e_impactos_territoriales/per_imprimir/Crisis_economica_e_impactos_territoriales.pdf
Lizcano-Prada, J., & Lombana, J. (2018). Responsabilidad Social Corporativa (RSC): reconsiderando conceptos y enfoques. Civilizar Ciencias Sociales y Humanas, 18(34), 119–134. Retrivied from: http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S1657-89532018000100119
Madrakhimova, F. (2013). History of Development of Corporate Social Responsibility. Journal of Business and Economics, 4(6), 509–
Retrieved from http://www.academicstar.us/UploadFile/Picture/2014-6/201461410571606.pdf
Mahon, J. & McGowan, R. (1991) Searching for the Common Good: A Process-Oriented Approach. Business Horizons. 34(4), 79-87. https://doi.org/10.1016/0007-6813(91)90010-S
Malaver Rivera, D. S. (2017). Responsabilidad social empresarial de las empresas extractivas en Colombia: Un análisis de contenido a partir del caso Drummond (2013-2014). Universidad Nacional de Colombia. Recuperado de: http://bdigital.unal.edu.co/71564
Matten, D.; Crane, A. & Chappie, W. (2003) Behind the Mask: Revealing the True Face of Corporate Citizenship. Journal of Business Ethics 45(1-2), 109-120. https://doi.org/10.1023/A:1024128730308
Matten, D. & Crane, A. (2005) Corporate Citizenship: Towards an Extended Theoretical Conceptualization. Academy of Management Review. 30(1) 166-179. https://doi.org/10.5465/amr.2005.15281448
Maritain, J. (1966) The Person and the Common Good. Notre Dame University Press. Notre Dame.
Melé, D. (2007). Responsabilidad social de la empresa: una revisión crítica a las principales teorías. Ekonomiaz, 65(2), 50 - 67. Recuperado de: https://dialnet.unirioja.es/servlet/articulo?codigo=2533611
Melé, D. (2008). Corporate Social Responsibility Theories . En D. M. Andrew Crane, The Oxford Handbook of Corporate Social Responsibility (págs. 42 - 85). Londres: Oxford Press. https://doi.org/10.1093/oxfordhb/9780199211593.003.0003
Milne, M., & Adler, R. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2), 237-256. https://doi.org/10.1108/09513579910270138
Mo, J., Wang, L., Aw, W., Su, M. (2014) Prevalence of coal workers’ pneumoconiosis in China: a systematic analysis of 2001-2011 studies.
International Journal of Hygiene and Environmental Health. Jan217(1) 46-51. DOI: https://doi.org/10.1016/j.ijheh.2013.03.006
Mogensen, B. (2018) Managing Corporate Legitimacy Through CSR Reporting. Universitas Osloensis. Recuperado de: https://www.duo.uio.no/bitstream/handle/10852/63476/1/Master-Thesis-Bendik-Mogensen.pdf
Muradian, R., Walter, M., & Martinez-Alier, J. (2012). Hegemonic transitions and global shifts in social metabolism: Implications for resource-rich countries. Introduction to the special section. Global Environmental Change, 22(3), 559–567. https://doi.org/10.1016/j.gloenvcha.2012.03.004
Okoye, A. (2009). Theorising Corporate Social Responsibility as an Essentially Contested Concept: Is a Definition Necessary? Journal of Business Ethics, 89, 613 - 627. https://doi.org/10.1007/s10551-008-0021-9
Olivero, J., Caballero, K., & Guerrero, A. (2013). Implicaciones de la minería del carbón en el ambiente y la salud humana: Una aproximación abreviada al estado del arte. En J. Garay, Minería en Colombia - Institucionalidad y territorio, paradojas y conflictos (págs. 229-251). Imprenta Nacional.
Preston, L. & Post, J. (1975) Private Management and Public Policy: The Principle of Public Responsibility. Prentice Hall & Englewood Cliffs. New Jersey.
Preston, L. E. & J. E. Post. (1981) Private Management and Public Policy. California Management Review 23(3), 56-63. https://doi.org/10.2307/41172602
Porter, M. & Kramer, R. (2002) The Competitive Advantage of Corporate Philanthropy. Harvard Business Review, 80(12) 56-69.
Quinche Martín, F. (2017). Una mirada crítica a las teorías predominantes de la responsabilidad social corporativa. Revista Facultad De Ciencias Económicas, 25(2), 159-178. https://doi.org/10.18359/rfce.307
Quinche, F. (2017b). La cuestión ambiental en los informes de RSE y el papel de la contabilidad [Universidad Nacional de Colombia]. http://bdigital. unal.edu.co/57276/7/fabianleonardoqquinchemmartin.2017.pdf
Quinche Martin, F. (2014). Desresponsabilización mediante la ‘responsabilidad social’: una evaluación retórica a las ‘cartas de los presidentes’ presentes en tres informes de responsabilidad social empresarial en Colombia. Cuadernos de Contabilidad, 15(37), 153 – 185. Recuperado de https://revistas.javeriana.edu.co/index.php/cuacont/article/view/9006
Revista Semana. (14 de 09 de 2013a). Huelga en Drummond, golpe al carbón. . Revista Semana, págs. -.
Revista Semana. (20 de 03 de 2014a). Nueva denuncia por contaminación en bahía de Santa Marta. Revista Semana., págs. -.
Revista Semana. (17 de 01 de 2014b). Más problemas se vienen para Drummond . Revista Semana, págs. -.
Revista Semana. (16 de 04 de 2014e). La investigación que reclama la Alianza Verde. Revista Semana, págs. -.
Revista Semana. (21 de 02 de 2014f). Las obligaciones en la exploración minera. Revista Semana, págs. -.
Revista Semana. (01 de 02 de 2014g). La drummond contaminadora, paramilitar y tramposa. Revista Semana, págs. -.
Richardson , A. (2009). La contabilidad como una institución de legitimación. En M. Gómez, & C. (. Ospina, Avances interdisciplinarios para una comprensión crítica de la contabilidad. (págs. 79 - 102). Medellín: Universidad Nacional de Colombia / Universidad de Antioquia.
Rodríguez Maldonado, T. (2017). La gran minería en Colombia: el boom de los conflictos socioambientales. In A. Beuf & P. Rincón Avellandeda (Eds.), Ordenar los territorios: perspectivas críticas desde América Latina (1st ed., pp. 383–406). Bogotá D.C.: Universidad de los Andes, Univesidad Nacional, IFEA.
Rudas, G., & Espitia, J. (2014). La paradoja de la minería y el desarrollo. Análisis departamental y municipal para el caso de Colombia. En L. Garay, Minería en Colombia - Institucionalidad y territorio, paradojas y conflictos (págs. 27-82). Imprenta Nacional.
Scherer, A., Palazzo, G. (2011) The new political role of business in a globalized world: A review of a new perspective on CSR and its implications for the firm, governance and democracy. Journal of Management Studies 48(4): 899–929. https://doi.org/10.1111/j.1467-6486.2010.00950.x
Shrivastava, P. (1995) The Role of Corporations in Achieving Ecological Sustainability. Academy of Management Review. 20, 936-960. https://doi.org/10.2307/258961
Sistema de información minero colombiano SIMCO. (01 de 03 de 2017.). Anuario Estadístico Minero Colombiano. Obtenido de www.simco.gov.co: http://www.simco.gov.co/LinkClick.aspx?fileticket=rDDN5zSCgEo%3D&tabid=96
Stead, J. & Stead, E. (2000) Eco-enterprise strategy: Standing for sustainability. Journal of Business Ethics. 24(4), 313-330. https://doi.org/10.1023/A:1006188725928
Svampa, M. (2011). Extractivismo neodesarrollista y movimientos sociales: ¿Un giro ecoterritorial hacia nuevas alternativas? In M. Lang & D. Mokrani (Comp.), Más allá del desarrollo (1st ed., pp. 185–218). Ciudad de México: Ediciones Abya Yala & Fundación Rosa Luxemburg.
Toro Pérez, C. (2012). Geopolítica energética: Minería, territorios y resistencias sociales. In C. Toro Pérez (Coord) Minería, territorio y conclicto en Colombia (1st ed., pp. 17–36). Bogotá D.C.: Universidad Nacional de Colombia.
Unerman, J. (2000). Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing & Accountability Journal, 13(5), .667-681. https://doi.org/10.1108/09513570010353756
Varadarajan, P. & Menon, A. (1988) Cause-Related Marketing: A Coalignment of Marketing Strategy and Corporate Philanthropy. Journal of Marketing 52(3) 58-58. https://doi.org/10.2307/1251450
Velasquez, M. (1992) International Business, Morality and the Common Good. Business Ethics Quarterly. 2(1), 27-40. https://doi.org/10.2307/3857220
Votaw, D. (1972). Genius Became Rare: A Comment on the Doctrine of Social Responsibility Pt 1, California Management Review 15(2), 25-31. https://doi.org/10.2307/41164435
Vourvachis , P., & Woodward , T. (2015). Content analysis in social and environmental reporting research: trends and challenges. Journal of Applied Accounting Research, 16(2), 166-195. https://doi.org/10.1108/ JAAR-04-2013-0027
Zerda, Á. (2015). La economía de Colombia, entre la apertura y el extractivismo. Documentos FCE-CID Escuela de Economía, (68). Retrieved from http://www.fce.unal.edu.co/publicaciones/images/doc/documentos-economia-68.pdf
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The Colombian Journal of Accounting is open access and does not charge for the delivery of the articles, the editorial process and the publication. It can be consulted freely, without the requirement of registration, subscription or payment. The authors of the articles are creditors of all the authors' rights and retain the publication rights without restrictions. The author and third parties are allowed to read, download, copy, reproduce, distribute, communicate and create from the article, as long as the credit is attributed to the author(s), the initial publication is recognized in the Colombian Journal of Accounting and for non-commercial purposes. This journal provides free access to its content under the principle of making research available to the public free of charge, which fosters a greater exchange of global knowledge.
All the papers is licenced by Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0.
