Compromiso con los Objetivos de Desarrollo Sostenible, desempeño económico y recursos humanos
Abstract
El creciente compromiso de las empresas con el cumplimiento de los Objetivos de Desarrollo Sostenible de la Agenda 2030 de Naciones Unidas plantea la interrogante sobre cuáles son los beneficios que las empresas pueden obtener de ese compromiso. El objetivo de este trabajo es estudiar la relación entre ese compromiso y la generación de dos tipos de beneficios para las empresas: los económicos y los relacionados con el desempeño de los recursos humanos. Se utilizó información relevada mediante un cuestionario, que fue respondido por una muestra de empresas que participaron en un programa de autoevaluación de la Responsabilidad Social Empresaria. El cuestionario incluye indicadores sobre: 1) aplicación de prácticas específicas relacionadas con los Objetivos de Desarrollo Sostenible; 2) desempeño corporativo (económico y en materia de recursos humanos); 3) protección de los intereses de los accionistas y de la sostenibilidad de la empresa. Para validar los índices construidos con base en los indicadores se utilizó el Alfa de Cronbach y el análisis factorial. La relación entre ellos se estudió mediante correlaciones simples y correlaciones parciales. Se encontró correlación positiva entre compromiso con esos objetivos y desempeño corporativo, y que ese compromiso no implica desproteger los intereses de los accionistas o poner en riesgo la sostenibilidad de la empresa. Además de contribuir al desarrollo en este campo de investigación, estos resultados aportan argumentos a las instituciones que promueven la Agenda 2030 y a los directivos de empresas interesados en involucrar a sus empresas con esta agenda.
References
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Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Betti, G., Consolandi, C. y Eccles, R. (2018). The relationship between investor materiality 10(7), 2248
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Chavarro, D., Vélez, M. I., Tovar, G., Montenegro, I., Hernández, A., & Olaya, A. (2017, diciembre). Los Objetivos de Desarrollo Sostenible en Colombia y el aporte de la ciencia, la tecnología y la innovación. Documento de trabajo No. 1. Colciencias – Subdirección General – Unidad de Diseño y Evaluación de Políticas.
Closon, C., Leys, C. y Hellemans, C. (2015). Perceptions of corporate social responsibility, organizational commitment and job satisfaction. Management Research, 13(1), 31-54. https://doi.org/10.1108/MRJIAM-09-2014-0565
Consolandi, C., Phadke, H., Hawley, J. y Eccles, R.G. (2020). Material ESG Outcomes and SDG Externalities: Evaluating the Health Care Sector’s Contribution to the SDGs. Organization & Environment, 33(4) 511-533. https://doi.org/10.1177/1086026619899795
Eisenhardt, K.M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57–74. https://psycnet.apa.org/doi/10.2307/258191
ElAlfy, A., Palaschuk, N., El-Bassiouny, D., Wilson, J., y Weber, O. (2020). Scoping the evolution of Corporate Social Responsibility (CSR) research in the sustainable development goals (SDGs) era. Sustainability, 12(14), 5544. https://doi.org/10.3390/su12145544
Endrikat, J., Guenther, E., y Hoppe, H. (2014). Making sense of conflicting empirical findings: A meta-analytic review of the relationship between corporate environmental and financial performance. European Management Journal, 32(5), 735–751. https://doi.org/10.1016/j.emj.2013.12.004
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Frederick, W.C. (1960). The Growing Concern over Business Responsibility. California Management Review, 2(4), 54-61. https://doi.org/10.2307%2F41165405
Freeman, R. E. y Reed, D. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California Management Review, 25(3), 88-106. https://doi.org/10.2307/41165018
Galli, D., y Bassanini, F. (2020). Reporting sustainability in China: Evidence from the global powers of Luxury Goods. Sustainability, 12(9), 3940. https://doi.org/10.3390/su12093940
Galviz, D. F., y Jiménez, A. (2021). Objetivos de Desarrollo Sustentable: Nivel de avance en la comunidad Malouyen Wayúu de la Guajira Colombia. Revista Venezolana de Gerencia, 26(Especial 6), 205-222. https://doi.org/10.52080/rvgluz.26.e6.13
García, V. y Granda, G. (2020). The integration of the Sustainable Development Goals as a factor in business competitiveness. Sostenibilidad para la Competitividad, 912, 75-86. https://doi.org/10.32796/ice.2020.912.6963
García-Meca, E. y Ferrero, J. (2021). Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries. Journal of Cleaning Production, 298, 126781. https://doi.org/10.1016/j.jclepro.2021.126781
García-Parra, M., De la Barrera, F., Plazas-Leguizamón, N., Colmenares-Cruz, A., Cancimances, A. y Soler-Fonseca, D. (2022). Los Objetivos de Desarrollo Sostenible en América: Panorama. La Granja. Revista de Ciencias de la Vida, 36(2), 45-59. https://doi.org/10.17163/lgr.n36.2022.04
Haffar, M. y Searcy, C. (2017). Classification of Trade-offs Encountered in the Practice of Corporate Sustainability. Business. Ethics, 140, 495–522. https://doi.org/10.1007/s10551-015-2678-1
Halisçelik, E. y Mehmet Ali Soytas, M.A. (2018). Sustainable development from millennium 2015 to Sustainable Development Goals 2030. Sustainable Development 27(4), 545-572. https://doi.org/10.1002/sd.1921
Hickel, J. (2019). The contradiction of the sustainable development goals: Growth versus ecology on a finite planet. Sustainable Development, 27(5), 873–884. https://doi.org/10.1002/sd.1947
Holden, P. (2019). Finding Common Ground? European Union and European Civil Society Framing of the Role of Trade in the Sustainable Development Goals. Journal of Common Markets Studies, 57(5), 956-976. https://doi.org/10.1111/jcms.12862
Hummel, K. y Szekely, M. (2022). Disclosure on the Sustainable Development Goals–Evidence from Europe. Accounting in Europe, 19, 152 –189. https://dx.doi.org/10.2139/ssrn.3411017
Khaled, R., Ali, H., & Mohamed, E. K. A. (2021). The Sustainable Development Goals and corporate sustainability performance: Mapping, extent and determinants. Journal of Cleaner Production, 311(127599), 127599. https://doi.org/10.1016/j.jclepro.2021.127599
Khan, P.A., Satirenjit, K.J. y and Akhtar, S. (2022). Vinculum of Sustainable Development Goal Practices and Firms’ Financial Performance: A Moderation Role of Green Innovation. Journal of Risk and Financial Management 15(96), 1-24. https://doi.org/10.3390/jrfm15030096
Kharlanov, A. S., Bazhdanova, Y. V., Kemkhashvili, T. A., & Sapozhnikova, N. G. (2022). The case experience of integrating the SDGs into corporate strategies for financial risk management based on social responsibility (with the example of Russian TNCs). Risks, 10(1), 12. https://doi.org/10.3390/risks10010012
Lassala, C., Orero-Blat, M. & Ribeiro-Navarrete, S. (2021). The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG). Economic Research-Ekonomska Istraživanja, 34, 427-449. https://doi.org/10.1080/1331677X.2021.1877167
Licandro, O. (2022). Job satisfaction and organizational climate as mediators in the relationship between internal social responsibility and organizational commitment. Estudios De Administración, 29(2), 59–78. https://doi.org/10.5354/0719-0816.2022.67639
Licandro, O., Ortigueira-Sánchez, L., y Huapaya-Huertas, O. (2023). Consistency between Definition and Reasons for Applying Corporate Social Responsibility: The Perspective of Social Responsibility Managers. Sustainability, 15(20), 14838. https://doi.org/10.3390/su152014838
Lozano, K. A., Verástegui, C. R., Paredes, H. R. y Revilla, M. Á. (2022). Objetivos de desarrollo sostenible y educación ambiental. Estrategias de comunicación para su consolidación. Revista Venezolana De Gerencia, 27(Especial 8), 1249-1262. https://doi.org/10.52080/rvgluz.27.8.33
Mawdsley, E. (2018). From Billions to Trillions’ Financing the SDGs in a World ‘beyond Aid. Dialogues in Human Geography, 8, 191–195. https://doi.org/10.1177/2043820618780789
Miralles-Quirós, J.L. Miralles-Quirós, M.M. & Nogueira, J.M. (2020). Sustainable Development Goals and Investment Strategies: The Profitability of Using Five-Factor Fama-French Alphas. Sustainability 12(5), 1842. https://doi.org/10.3390/su12051842
Muhmad, S.N. & Muhamad, R. (2021). Sustainable business practices and financial performance during pre-and post-SDG adoption periods: A systematic review. Journal of Sustainable Finance & Investment, 11, 291–309. http://dx.doi.org/10.1080/20430795.2020.1727724
Newman, A., Nielsen, I. & Miao, Q. (2015). The impact of employee perceptions of organizational corporate social responsibility practices on job performance and organizational citizenship behavior: evidence from the Chinese private sector. The International Journal of Human Resource Management, 26(9), 1226-1242. https://doi.org/10.1080/09585192.2014.934892
Organización de las Naciones Unidas (2015). Transformar nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible. https://unctad.org/system/files/official-document/ares70d1_es.pdf
Ramos, D.L., Chen, S., Rabeeu, A. & Abdul Rahim, A.B. (2022). Does SDG Coverage Influence Firm Performance? Sustainability, 14, 4870. https://doi.org/10.3390/su14094870
Rivera, J. M., Muñoz, M. J., & Moneva, J. M. (2017). Revisiting the relationship between corporate stakeholder commitment and social and financial performance. Sustainable Development, 25(6), 482–494. https://doi.org/10.1002/sd.1664
Rivera-Álvarez, L. Y., Hernández- Calzada, M. A., y Pérez-Hernández, C. C. (2023). Riqueza socioemocional en la implementación de Objetivos de Desarrollo Sostenible en empresas familiares. Revista Venezolana De Gerencia, 28(102), 713-733. https://produccioncientificaluz.org/index.php/rvg/article/view/39882
Schroeder, P., Anggraeni, K. & Weber, U. (2018). The Relevance of Circular Economy Practices to the Sustainable Development Goals. Journal of Industrial Ecology, 23(1), 77-95 https://doi.org/10.1111/jiec.12732
Tenuta, P. y Cambrea D.R. (2022). Corporate social responsibility and corporate financial performance: The role of executive directors in family firms. Finance Research Letters, 50, 103195. https://doi.org/10.1016/j.frl.2022.103195
The Global Compact (2007). Guía operativa del Pacto Mundial de las Naciones Unidas para las medianas empresas. https://pactoglobal.org.ar/wp-content/uploads/2015/02/Gu--a-Operativa-del-Pacto-Mundial-de-las-Naciones-Unidas-para-Medianas-Empresas.pdf
Villamil, L.C. y Romero, J.R. (2011). Los objetivos de desarrollo del milenio (ODM) de las naciones unidas: ¿en dónde estamos y para dónde vamos? Fuente de inspiración para priorizar las labores desde la academia. Revista Lasallista de Investigación, 8(1), 126-135. https://www.redalyc.org/pdf/695/69522600014.pdf
Williams, S. y Murphy, D.F. (2023). Learning from Each Other: UK Global Businesses, SMEs, CSR and the Sustainable Development Goals (SDGs). Sustainability,15, 4151. https://doi.org/10.3390/su15054151
Yu, M. y Zhao, R. (2015). Sustainability and firm valuation: An international investigation. International Journal of Accounting and Information Management, 23, 289-307. https://doi.org/10.1108/IJAIM-07-2014-0050
Al Lawati, H., y Hussainey, K. (2022). Does Sustainable Development Goals disclosure affect corporate financial performance? Sustainability, 14(13), 7815. https://doi.org/10.3390/su14137815
Alshehhi, A., Nobanee, H., y Khare, N. (2018). The impact of sustainability practices on corporate financial performance: Literature trends and future research potential. Sustainability, 10(2), 494. https://doi.org/10.3390/su10020494
Ameer, R. y Othman, R. (2012). Sustainability Practices and Corporate Financial Performance: A Study Based on the Top Global Corporations. Journal of Business Ethics, 108(1), 61-79. https://doi.org/10.1007/s10551-011-1063-y
Avrampou, A., Skouloudis, A., Iliopoulos, G. y Khan, N. (2019). Advancing the Sustainable Development Goals: Evidence from leading European banks. Sustainable Development,19(27), 743–757. https://doi.org/10.1002/sd.1938
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Betti, G., Consolandi, C. y Eccles, R. (2018). The relationship between investor materiality 10(7), 2248
Carroll, A. (1999). Corporate Social Responsibility: Evolution of Definitional Construct. Business and Society, 38(3), 268–295. https://doi.org/10.1177%2F000765039903800303
Chavarro, D., Vélez, M. I., Tovar, G., Montenegro, I., Hernández, A., & Olaya, A. (2017, diciembre). Los Objetivos de Desarrollo Sostenible en Colombia y el aporte de la ciencia, la tecnología y la innovación. Documento de trabajo No. 1. Colciencias – Subdirección General – Unidad de Diseño y Evaluación de Políticas.
Closon, C., Leys, C. y Hellemans, C. (2015). Perceptions of corporate social responsibility, organizational commitment and job satisfaction. Management Research, 13(1), 31-54. https://doi.org/10.1108/MRJIAM-09-2014-0565
Consolandi, C., Phadke, H., Hawley, J. y Eccles, R.G. (2020). Material ESG Outcomes and SDG Externalities: Evaluating the Health Care Sector’s Contribution to the SDGs. Organization & Environment, 33(4) 511-533. https://doi.org/10.1177/1086026619899795
Eisenhardt, K.M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57–74. https://psycnet.apa.org/doi/10.2307/258191
ElAlfy, A., Palaschuk, N., El-Bassiouny, D., Wilson, J., y Weber, O. (2020). Scoping the evolution of Corporate Social Responsibility (CSR) research in the sustainable development goals (SDGs) era. Sustainability, 12(14), 5544. https://doi.org/10.3390/su12145544
Endrikat, J., Guenther, E., y Hoppe, H. (2014). Making sense of conflicting empirical findings: A meta-analytic review of the relationship between corporate environmental and financial performance. European Management Journal, 32(5), 735–751. https://doi.org/10.1016/j.emj.2013.12.004
Fallah Shayan, N., Mohabbati-Kalejahi, N., Alavi, S., y Zahed, M. A. (2022). Sustainable Development Goals (SDGs) as a framework for corporate Social Responsibility (CSR). Sustainability, 14(3), 1222. https://doi.org/10.3390/su14031222
Frederick, W.C. (1960). The Growing Concern over Business Responsibility. California Management Review, 2(4), 54-61. https://doi.org/10.2307%2F41165405
Freeman, R. E. y Reed, D. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California Management Review, 25(3), 88-106. https://doi.org/10.2307/41165018
Galli, D., y Bassanini, F. (2020). Reporting sustainability in China: Evidence from the global powers of Luxury Goods. Sustainability, 12(9), 3940. https://doi.org/10.3390/su12093940
Galviz, D. F., y Jiménez, A. (2021). Objetivos de Desarrollo Sustentable: Nivel de avance en la comunidad Malouyen Wayúu de la Guajira Colombia. Revista Venezolana de Gerencia, 26(Especial 6), 205-222. https://doi.org/10.52080/rvgluz.26.e6.13
García, V. y Granda, G. (2020). The integration of the Sustainable Development Goals as a factor in business competitiveness. Sostenibilidad para la Competitividad, 912, 75-86. https://doi.org/10.32796/ice.2020.912.6963
García-Meca, E. y Ferrero, J. (2021). Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries. Journal of Cleaning Production, 298, 126781. https://doi.org/10.1016/j.jclepro.2021.126781
García-Parra, M., De la Barrera, F., Plazas-Leguizamón, N., Colmenares-Cruz, A., Cancimances, A. y Soler-Fonseca, D. (2022). Los Objetivos de Desarrollo Sostenible en América: Panorama. La Granja. Revista de Ciencias de la Vida, 36(2), 45-59. https://doi.org/10.17163/lgr.n36.2022.04
Haffar, M. y Searcy, C. (2017). Classification of Trade-offs Encountered in the Practice of Corporate Sustainability. Business. Ethics, 140, 495–522. https://doi.org/10.1007/s10551-015-2678-1
Halisçelik, E. y Mehmet Ali Soytas, M.A. (2018). Sustainable development from millennium 2015 to Sustainable Development Goals 2030. Sustainable Development 27(4), 545-572. https://doi.org/10.1002/sd.1921
Hickel, J. (2019). The contradiction of the sustainable development goals: Growth versus ecology on a finite planet. Sustainable Development, 27(5), 873–884. https://doi.org/10.1002/sd.1947
Holden, P. (2019). Finding Common Ground? European Union and European Civil Society Framing of the Role of Trade in the Sustainable Development Goals. Journal of Common Markets Studies, 57(5), 956-976. https://doi.org/10.1111/jcms.12862
Hummel, K. y Szekely, M. (2022). Disclosure on the Sustainable Development Goals–Evidence from Europe. Accounting in Europe, 19, 152 –189. https://dx.doi.org/10.2139/ssrn.3411017
Khaled, R., Ali, H., & Mohamed, E. K. A. (2021). The Sustainable Development Goals and corporate sustainability performance: Mapping, extent and determinants. Journal of Cleaner Production, 311(127599), 127599. https://doi.org/10.1016/j.jclepro.2021.127599
Khan, P.A., Satirenjit, K.J. y and Akhtar, S. (2022). Vinculum of Sustainable Development Goal Practices and Firms’ Financial Performance: A Moderation Role of Green Innovation. Journal of Risk and Financial Management 15(96), 1-24. https://doi.org/10.3390/jrfm15030096
Kharlanov, A. S., Bazhdanova, Y. V., Kemkhashvili, T. A., & Sapozhnikova, N. G. (2022). The case experience of integrating the SDGs into corporate strategies for financial risk management based on social responsibility (with the example of Russian TNCs). Risks, 10(1), 12. https://doi.org/10.3390/risks10010012
Lassala, C., Orero-Blat, M. & Ribeiro-Navarrete, S. (2021). The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG). Economic Research-Ekonomska Istraživanja, 34, 427-449. https://doi.org/10.1080/1331677X.2021.1877167
Licandro, O. (2022). Job satisfaction and organizational climate as mediators in the relationship between internal social responsibility and organizational commitment. Estudios De Administración, 29(2), 59–78. https://doi.org/10.5354/0719-0816.2022.67639
Licandro, O., Ortigueira-Sánchez, L., y Huapaya-Huertas, O. (2023). Consistency between Definition and Reasons for Applying Corporate Social Responsibility: The Perspective of Social Responsibility Managers. Sustainability, 15(20), 14838. https://doi.org/10.3390/su152014838
Lozano, K. A., Verástegui, C. R., Paredes, H. R. y Revilla, M. Á. (2022). Objetivos de desarrollo sostenible y educación ambiental. Estrategias de comunicación para su consolidación. Revista Venezolana De Gerencia, 27(Especial 8), 1249-1262. https://doi.org/10.52080/rvgluz.27.8.33
Mawdsley, E. (2018). From Billions to Trillions’ Financing the SDGs in a World ‘beyond Aid. Dialogues in Human Geography, 8, 191–195. https://doi.org/10.1177/2043820618780789
Miralles-Quirós, J.L. Miralles-Quirós, M.M. & Nogueira, J.M. (2020). Sustainable Development Goals and Investment Strategies: The Profitability of Using Five-Factor Fama-French Alphas. Sustainability 12(5), 1842. https://doi.org/10.3390/su12051842
Muhmad, S.N. & Muhamad, R. (2021). Sustainable business practices and financial performance during pre-and post-SDG adoption periods: A systematic review. Journal of Sustainable Finance & Investment, 11, 291–309. http://dx.doi.org/10.1080/20430795.2020.1727724
Newman, A., Nielsen, I. & Miao, Q. (2015). The impact of employee perceptions of organizational corporate social responsibility practices on job performance and organizational citizenship behavior: evidence from the Chinese private sector. The International Journal of Human Resource Management, 26(9), 1226-1242. https://doi.org/10.1080/09585192.2014.934892
Organización de las Naciones Unidas (2015). Transformar nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible. https://unctad.org/system/files/official-document/ares70d1_es.pdf
Ramos, D.L., Chen, S., Rabeeu, A. & Abdul Rahim, A.B. (2022). Does SDG Coverage Influence Firm Performance? Sustainability, 14, 4870. https://doi.org/10.3390/su14094870
Rivera, J. M., Muñoz, M. J., & Moneva, J. M. (2017). Revisiting the relationship between corporate stakeholder commitment and social and financial performance. Sustainable Development, 25(6), 482–494. https://doi.org/10.1002/sd.1664
Rivera-Álvarez, L. Y., Hernández- Calzada, M. A., y Pérez-Hernández, C. C. (2023). Riqueza socioemocional en la implementación de Objetivos de Desarrollo Sostenible en empresas familiares. Revista Venezolana De Gerencia, 28(102), 713-733. https://produccioncientificaluz.org/index.php/rvg/article/view/39882
Schroeder, P., Anggraeni, K. & Weber, U. (2018). The Relevance of Circular Economy Practices to the Sustainable Development Goals. Journal of Industrial Ecology, 23(1), 77-95 https://doi.org/10.1111/jiec.12732
Tenuta, P. y Cambrea D.R. (2022). Corporate social responsibility and corporate financial performance: The role of executive directors in family firms. Finance Research Letters, 50, 103195. https://doi.org/10.1016/j.frl.2022.103195
The Global Compact (2007). Guía operativa del Pacto Mundial de las Naciones Unidas para las medianas empresas. https://pactoglobal.org.ar/wp-content/uploads/2015/02/Gu--a-Operativa-del-Pacto-Mundial-de-las-Naciones-Unidas-para-Medianas-Empresas.pdf
Villamil, L.C. y Romero, J.R. (2011). Los objetivos de desarrollo del milenio (ODM) de las naciones unidas: ¿en dónde estamos y para dónde vamos? Fuente de inspiración para priorizar las labores desde la academia. Revista Lasallista de Investigación, 8(1), 126-135. https://www.redalyc.org/pdf/695/69522600014.pdf
Williams, S. y Murphy, D.F. (2023). Learning from Each Other: UK Global Businesses, SMEs, CSR and the Sustainable Development Goals (SDGs). Sustainability,15, 4151. https://doi.org/10.3390/su15054151
Yu, M. y Zhao, R. (2015). Sustainability and firm valuation: An international investigation. International Journal of Accounting and Information Management, 23, 289-307. https://doi.org/10.1108/IJAIM-07-2014-0050
Published
2024-09-20
How to Cite
Licandro, O., Ortigueira-Sánchez, L. C., & Barrueta Pinto, M. C. (2024). Compromiso con los Objetivos de Desarrollo Sostenible, desempeño económico y recursos humanos. Revista Venezolana De Gerencia, 29(108), 1483-1503. https://doi.org/10.52080/rvgluz.29.108.1
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EN LA MIRA: Economía y Finanzas
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