Interseccionalidad en la Ley 1901 de 2018: Límites a la Formalización Empresarial Equitativa en Colombia

Abstract

This research article analyzes the incorporation of the intersectional approach into Law 1901 of 2018 and Decree 2046 of 2019, regulations that introduced the figure of Benefit and Collective Interest Corporations (Sociedades BIC) into the Colombian legal system. Based on an interpretive analysis of a legal and doctrinal nature, the constitutional, regulatory, and jurisprudential framework prior to 2018 was examined. This analysis demonstrated that the Colombian legal procedure already accommodated, prior to the legal enactment, formal and judicial compendiums revealing the differential approach. Data processing allowed for the determination of five methodical rationales beneficial for assessing public policies from an intersectional perspective: contextualization, bidimensionality, non-additivity, participation, and enforceability. The critical study of the BIC framework identified four organic gaps: the neglect of information segregation precepts, the lack of survey modules for strongly impacted organizations, the non-existence of singular promotion guides, and the negligence regarding a dispersed territorial directive. As conclusions, it was found that neither the decree nor the legal mandate comprehensively, systematically, or directionally incorporates the intersectional guide, which limits its capacity to guarantee equitable arguments for direction, adequacy, and organizational governance. This oversight presents unfavorable consequences, since the identified incentives notably favor corporations that arise from a advantageous foundational approach, deepening the primary disparities within the Colombian corporate fabric.