Gobierno corporativo, una perspectiva de los dirigentes: estudio de caso Grupo AVAL

Since the 90s the financial sector in Colombia has been characterized by a series of trans-formations related to corporate strategies of mergers and acquisitions, internationaliza-tion, product diversification, technological advances, changes in regulatory systems. In this context, Corporate Governance has been of great importance, which includes fun-damental principles to follow on the administration and control of an organization. The objective of this research is to analyze the Corporate Governance practices of the Grupo AVAL. For this, the research was approached from a qualitative approach, in which the case study was used as a method. It was found that the Grupo AVAL has developed strategies to mediate relations with its different stakeholders, which are materialized in Codes of Ethics, Good Governance and management reports, which reveal both the responsibil-ities of its stakeholders and the transparency of acting.