Responsabilidad Social Empresarial y Desempeño Financiero: revisión sistemática, Scopus 2015-2023
Abstract
Este estudio tiene como objetivo sistematizar el conocimiento sobre responsabilidad social empresarial y el desempeño financiero. La metodología inició por la búsqueda de información en la plataforma Scopus en el periodo 2015-2023. Para el análisis, se utilizó la técnica de análisis bibliométrico mediante el software RSudio. Los resultados encontrados fueron que, la producción científica en este ámbito se duplicó en el período de estudio, con contribuciones especialmente de países como China, EE.UU., España e India, así mismo, en cuanto a la revista especializada con mayor citación se estableció a Journal of Business Ethics con 5,871 citas. Por otra parte, utilizando la técnica de coupling se determinaron 5 clusters: responsabilidad social empresarial, manejo medioambiental, cadena de suministros y finanzas; y como autores prominentes se ubicó a Orlitzky, Mcwilliams, Freeman; Carroll, Sen y Luo. En conclusión, se señala que existe una evolución en la temática a partir del marco conceptual propuesto por los autores Bowen y Carroll; y se destaca la relación existente entre la Responsabilidad Social Empresarial y el Desempeño Financiero.
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• Aria, M., & Cuccurullo, C. (2017). bibliometrix : An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
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• Ayuso, S., & Argandoña, A. (2009). Responsible corporate governance: towards a stakeholder board of directors. Corporate Ownership & Control, 6(4), 9–19. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1349090
• Bingham, L. B., Nabatchi, T., & O’Leary, R. (2005). The new governance: Practices and processes for stakeholder and citizen participation in the work of government. Public Administration Review, 65(5), 547–558. https://doi.org/10.1111/j.1540-6210.2005.00482.x
• Bohren, O. (1998). The agent ’ s ethics in the principle-agent model. Journal of Business Ethics, 17(May), 745–755. https://www.proquest.com/docview/198121882?pq-origsite=gscholar&fromopenview=true
• Bowen, F. (2007). Corporate social strategy: Competing views from two theories of the firm. Journal of Business Ethics, 75(1), 97–113. https://doi.org/10.1007/s10551-006-9240-0
• Buck, B., & Reinhardt, C. (2016). Introducing the GRI Standards. October, 23. https://www.globalreporting.org/standards/resource-download-center/
• Cárdenas, J., Treviño, E., Cuadrado, G., & Ordoñez, J. (2021). Análisis comparativo entre cooperativas de ahorro y crédito y bancos en el Ecuador. Socialium, 5(2), 159–184. https://doi.org/10.26490/uncp.sl.2021.5.2.1000
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• Carroll, A. B. (2009). A History of Corporate Social Responsibility: Concepts and Practices. The Oxford Handbook of Corporate Social Responsibility, May, 1–20. https://doi.org/10.1093/oxfordhb/9780199211593.003.0002
• Carroll B., A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://asset-pdf.scinapse.io/prod/2035880114/2035880114.pdf
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Published
2023-06-14
How to Cite
Cuadrado Sánchez, G. P., Rodríguez García, M. del P., & Cortez Alejandro, K. A. (2023). Responsabilidad Social Empresarial y Desempeño Financiero: revisión sistemática, Scopus 2015-2023. Revista Venezolana De Gerencia, 28(103), 983-1000. https://doi.org/10.52080/rvgluz.28.103.5
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En la Mira: Finanzas y costos en las organizaciones
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