Corporate Responsibility Management Practices in ESALs

Corporate social responsibility is a new movement for Colombia but is becoming known worldwide for its social and humanitarian function and the collaboration that companies should present in all aspects, environmental, social, cultural, coexistence, etc.. In Colombia this notion is becoming known and its implementation has been slow, but with great leadership and dedication by the companies that are already embracing it. The research is composed of the following topics analyzed in the theoretical framework: ESALs and the importance in the assurance of information, characterization of management practices of corporate responsibilities of ESALs, management practices of corporate responsibilities of ESALs are then analyzed, requirements and obligations for corporate responsibility management practices to be executed in ESALs, diagnosis the current state of compliance in corporate responsibility management practices in a case study for Ibagué, assurance practices used in the management of corporate responsibility in ESALs.