Adopción e Implementación del SAGRILAFT en las Empresas del Sector de Boyacá

Abstract

This research addresses the adoption and implementation of the System of Self-Control and Comprehensive Risk Management of Money Laundering and Terrorist Financing (SAGRILAFT) in companies in the Boyacá sector. The study focuses on a representative sample of 11 companies, analyzing the percentage of compliance, the risks associated with the lack of implementation and the benefits derived from its correct adoption. The results show that, although some companies, such as Cementos Nacionales S.A.S . and Distribuidora de Autos S.A.S, have integrated SAGRILAFT into their organizational culture, a significant number have not yet complied with the regulations, exposing themselves to operational and reputational risks. The research reveals that companies that properly implement SAGRILAFT experience improvements in their risk management, strengthen their reputation, and foster a culture of compliance that benefits the work environment. However, those that do not face serious consequences, including the possibility of sanctions and loss of credibility in the market. Limitations in the sample and the need for e.ducational approaches to improve understanding and adoption of the system in all companies are identified. Based on these findings, directions for future research are suggested, including longitudinal studies and a more in-depth analysis of barriers to SAGRILAFT implementation. This study concludes that the fight against money laundering and terrorist financing requires a collective commitment to ensure transparency and sustainability in the business sector