The objective of this paper is to establish the forms of measurement of Corporate Social Responsibility (CSR) which have been documented in the academic literature, between 2010 and 2017. From a preliminary selection of 250 documents related to CSR, it was selected a sample of 32 papers that make explicit the use of the classification of the proposal forms of measurement. This process has enabled to determine that the main proposals for this type of measurement are related to the analysis of the reports presented by the companies, as well as the formulation of a single and multiple indicators.
The purpose of this article is to apply a multivariate spatial statistics technique: cluster analysis or spatial agglomeration, in order to classify departments into groups based on behavior in the number of active, inactive electronic savings accounts and savings traditional active accounts, with database available as of September 2017 in the bank of Colombia. The selection of this type of accounts was due to the fact that the financial product with the highest penetration in the Colombian population in September 2017, continued to be the savings account; 73.5% of the population had this financial product. However, this percentage is far from the target of 84% proposed in the National Development Plan. The findings show that the departments where electronic accounts are most used are Cauca,
Andean highland ecosystems (known as paramos) have a great potential to store water and organic carbon, which fulfill the inherent functions associated to the regulation of carbon and water cycles, characteristics linked to their parent material (volcanic ash). However, paramos are at high risk of degradation associated with land use dynamics that affect organic carbon quality in the surface soil. Changes in vegetation cover, with transition from natural forest to tillage and then pasture, make the soil vulnerable to degradation by compaction, erosion, and carbon dioxide emissions associated with increased anthropogenic activity. Despite this cover change, information on soil carbon dynamics in paramos is scarce, impeding conservation management strategies in these ecosystems. This study evaluates the impact of different soil uses within a transect in the Guerrero paramo estimated from soil organic carbon (SOC) stock in the upper meter and carbon condition (expressed as stratification ratio, SR) in the surface soil. Carbon storage varied from 165.2 to 721.9 t ha −1 in the upper meter of soil with SR 1 (0-10/10-20cm) between 0.92 and 2.01 and SR 2 (0-10/20-30cm) between 0.99 and 2.05. Results of this study highlighted that in the fragile ecosystems than Andean paramos, the geomorphological position in relation to soil uses and management practices conditioned soil carbon availability, affecting pedogenetic processes. SR of SOC associated to anthropogenic intervention activities it does not indicate by itself C sequestration. In future researches it is necessary include additional parameters than net primary productivity and historic vegetation.
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