Legitimidad y reputación corporativa: estudio a partir de normas de sistemas de gestión ISO
Abstract
El objetivo de este artículo es analizar el impacto de la certificación en las normas de sistemas de gestión ISO 9001 e ISO 14001 y de su implementación en un sistema integrado de gestión (SIG) sobre la legitimidad y la reputación de las organizaciones, así como contrastar la influencia de dichos activos intangibles en el rendimiento financiero. Como complemento a este objetivo se estudió la posible relación bidireccional entre los dos activos intangibles. Para ello se han seleccionado las empresas del IBEX-35, y se ha utilizado una modelización estructural con PLS. Los resultados evidencian una influencia positiva entre la certificación con la legitimidad y con la reputación, entre la integración de los sistemas de gestión con la legitimidad, y entre la legitimidad y la reputación con el rendimiento financiero. Sin embargo, no se ha podido evidenciar la relación entre la integración de los dos sistemas de gestión con la reputación. Se concluye que la implementación en las organizaciones de manera independiente o integrada de normas ISO 9001 e ISO 14001 va a permitir responder a las empresas a las expectativas del entorno y grupos sociales, mejorando tanto su legitimidad como su reputación.References
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