Responsabilidad social empresarial y el desempeño financiero en las mejores empresas para trabajar de un mercado emergente //Corporate social responsibility and financial performance in the best companies to work in an emerging market
Resumen
Los programas de responsabilidad social de las empresas cada vez son más valorados por los clientes, sin embargo, su justificación financiera en las organizaciones aún sigue siendo limitada. El diseño de esta investigación fue basado en un estudio cualitativo de casos comparativos entre las mejores empresas para trabajar del Perú (Great place to work - GPTW) en el período 2015-2017. Se examinaron las prácticas de responsabilidad social y los resultados financieros obtenidos de cada una. Los resultados indican que existe una tendencia en las empresas que ejecutan programas de responsabilidad social, a obtener a la vez resultados financieros positivos.
Abstract
Corporate social responsibility programs are increasingly valued by customers, however their financial justification in organizations is still limited. The design of this research was based on a qualitative study of comparative cases between the best companies to work in Peru (Great place to work - GPTW) in the period 2015-2017. The social responsibility practices and the financial results obtained from each were examined. The results indicate that there is a tendency for companies that execute social responsibility programs to obtain positive financial results at the same time.
Descargas
Citas
Acar, D., y Kara, E. (2014). Analyzing the effects of corporate social responsibility level on the financial performance of companies: An application on bist corporate governance index included companies. International Journal of Management Economics and Business, 10(23), 227-242, doi: 2147-9208 E-ISSN:2147-9194
Barić, A. (2017). Corporate social responsibility and stakeholders: Review of the last decade (2006–2015). Business Systems Research: International journal of the Society for Advancing Innovation and Research in Economy Journal, 8(1), 133-146, doi:10.1515/bsrj-2017-0011
Edelman. (2017). 2017 Edelman trust barometer. Recuperado de https://www.edelman.com/trust2017/.
Falabella Perú. (2018). Reporte de Sostenibilidad Corporativa 2018. Recuperado de https://www.falabella.com.pe/static/staticContent/content/minisitios/Inversionistas/pdf/Anexo_Reporte_Sostenibilidad_2018.pdf
Godos, J., Cabeza, L., Martínez, D., y Fernández, R. (2018). Factors influencing board of directors’ decision-making process as determinants of CSR engagement. Review of Managerial Science, 12(1), 229-253. doi:10.1007/s11846-016-0220-1
Gras-Gil, E., Palacios, M. y Hernández, J. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(1), 289-299, doi: 10.1016/j.brq.2016.02.002
Great place to work. (2018). Mejores lugares para trabajar 2018. Recuperado de https://www.greatplacetowork.com.pe/los-mejores-lugares-para-trabajar/las-mejores/2018
Hohnen, P. (2007). Corporate Social Responsibility. An Implementation Guide for Business. In: “International Institute for Sustainable Development”. Recuperado de https://www.iisd.org/pdf/2007/csr_guide.pdf
Interbank. (2018). Reporte de Sostenibilidad Interbank 2018. Recuperado de https://interbank.pe/documents/20182/2263274/reporte-de-sostenibilidad-2018.pdf/44b35dfc-d449-466a-ab6c-0bab6db02cd3
Jaramillo, O. L. (2011). La dimensión interna de la responsabilidad social en las micro, pequeñas y medianas empresas del programa expopyme de la Universidad del Norte. Pensamiento & gestión, (31), 167-195.
López, V., Moreno, L., y Marín, M. (2014). La responsabilidad social interna, estudio analítico para las plantas maquiladoras. Investigación Administrativa, 43(114), 23-42.
Mapfre. (2017). Informe Integrado 2017. Recuperado de https://www.mapfre.com/media/sostenibilidad/2017/informe-integrado-mapfre-2017.pdf
Maqbool, S., y Zameer, M. (2018). Corporate social responsibility and financial performance: An empirical analysis of Indian banks. Future Business Journal, 4(1), 84-93. doi: 10.1016/j.fbj.2017.12.002
Martínez de Carrasquero, C. (2019). Responsabilidad social universitaria, transferencia tecnológica y desarrollo endógeno. Estrategias de vinculación comunitaria, Revista Latinoamericana de Difusión Científica, 1 (1), 55-67. http://difusioncientifica.info/index.php/difusioncientifica/article/view/5
Mi, J., Jiang, S., Tao, X., y Hu, W. (2018). The relevance of social responsibility and financial performance of listed companies. Journal of Management and Sustainability, 8 (2), 40-50.
Muscalu, E., Fraticiu, L., y Ghitulete, A. (2012). Corporate social responsability in the current global economic context. Review of general management, 15(1), pp. 85-92.
Normas ISO 26000 (s.f). Norma internacional ISO 26000, Guía sobre responsabilidad social. Recuperado de https://www.normas-iso.com/iso-26000-responsabilidad-social/
Park, B., Chidlow, A., y Choi, J. (2014). Corporate social responsibility: Stakeholders influence on MNEs’ activities. International Business Review, 23(5), 966-980, doi.org/10.1016/j.ibusrev.2014.02.008
Rezaee, Z. (2017). Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach. The Journal of Business Inquiry, 16(1). Recuperado de https://ssrn.com/abstract=3148705
Rodriguez-Fernandez, M. (2015). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19 (29), 137-151.
Saenz, C. (2019). Earning a social license to operate in mining: A case study from Peru. Resources Policy, 64, https://doi.org/10.1016/j.resourpol.2019.101482
Saenz, C. y Brown, H. (2018). The disclosure of anticorruption aspects in companies of the construction sector: Main companies worldwide and in Latin America. Journal of cleaner production, 196, 259-272.
Scandelius, C., y Cohen, G. (2016). Achieving collaboration with diverse stakeholders—The role of strategic ambiguity in CSR communication. Journal of Business Research, 69(9), 3487-3499. doi:10.1016/j.jbusres.2016.01.037.
Schmitz, J. y Schrader, J. (2015). Corporate Social Responsibility: A Microeconomic Review of the Literature. Journal of Economic Surveys, 29(1), 27-45. https://doi.org/10.1111/joes.12043
Scotiabank (s.f.). Brochure institucional de Responsabilidad Social Corporativa. Recuperado de https://www.scotiabank.com.pe/rss-sbp/descarga/brochure.pdf
Sodimac (2017). Reporte de sostenibilidad 2017. Recuperado de https://www.sodimac.com.pe/static/categorias/contenidoEstatico/masdesodimac/responsabilidad-social/pdf/Reporte%202017-SODIMAC-Completo.pdf?cid=homhom29963
Su, C., Lee, E. M., y Lee, Y. (2019). An empirical research of environment management strategy: Exploring the relationships among perceived corporate social responsibility, organizational trust, perceived external prestige and organizational identification. International Journal of Organizational Innovation, 12(1), 245-260.
Supermercados Peruanos (2019). Reporte de sostenibilidad 2018. Recuperado de https://www.bvl.com.pe/hhii/OE5087/20190315093601/REPORTE32SOSTENIBILIDAD32PARTE32B322018324532INRETAIL.PDF
Taghian, M., D’Souza, C., y Polonsky, M. (2015). A stakeholder approach to corporate social responsibility, reputation and business performance. Social Responsibility Journal, 11(2), 340-363. https://doi.org/10.1108/SRJ-06-2012-0068
Valiorgue, B., Acquier,A., y Daudigeos, T. (2017). Sharing the Shared Value: A Transaction Cost Perspective on Strategic CSR Policies in Global Value Chains. Journal of Business Ethics, 144, 139–152. https://doi.org/10.1007/s10551-015-2820-0
Vashchenko, M. (2017). An external perspective on CSR: What matters and what does not?. Business Ethics: A European Review, 26(4), 396-412. https://doi.org/10.1111/beer.12162
Woodroof, P., Deitz, G., Howie, K., y Evans, R. (2019). The effect of cause-related marketing on firm value: a look at Fortune’s most admired all-stars. Journal of the Academy of Marketing Science, 47, 899-918. Recuperado de https://link.springer.com/article/10.1007/s11747-019-00660-y
Zoubir, F. (2015). Corporate social responsibility and financial performance. Accounting, Auditing and Finance, 4(1), 74-85.
Copyright
La Revista de la Universidad del Zulia declara que reconoce los derechos de los autores de los trabajos originales que en ella se publican; dichos trabajos son propiedad intelectual de sus autores. Los autores preservan sus derechos de autoría y comparten sin propósitos comerciales, según la licencia adoptada por la revista..
Esta obra está bajo la licencia:
Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)