Publication: Responsabilidad social corporativa: el rol del Estado como prescriptor
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2016-05-23
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Universidad Complutense de Madrid
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Abstract
La Responsabilidad Social Corporativa (RSC), como resultado de un proceso que lleva ya varias décadas, hoy y cada vez más, es asumida e incorporada por las organizaciones como un valioso instrumento estratégico, en el cual la RSC engloba todas las decisiones organizacionales que son adoptadas y que tienen en cuenta tanto la dimensión económica como la dimensión social y la ambiental, de manera que sea posible generar valor económico y contribuir simultáneamente al bienestar de las generaciones presentes y futuras. De alguna manera, los principios y prácticas de RSC no serán desarrollados ni adoptados espontáneamente por las organizaciones sino en la medida de que las organizaciones dominantes (una élite, en el sentido del modelo del nuevo institucionalismo) encuentren interesante imponer su concepción particular sobre la calidad de la RSC (en el sentido de análisis de calidad de economía industrial). Existen estudios que demuestran que el respeto a mayores exigencias en materia de desarrollo sostenible por parte de una organización tiene un efecto positivo sobre su productividad, ya que existe una correlación positiva entre la Performance Social (PS) de las organizaciones y su Performance Financiera (PF) (Hitchens et al., 2001; Orlitzky et al., 2003; Allouche and Laroche, 2005; Margolis and Elfenbein, 2008). Y aunque los estudios empíricos no han encontrado un vínculo simple entre PS y PF, la hipótesis del “círculo virtuoso” prevalece: una mejor PS (prácticas de RSC) conduce a una mejor PF (Waddock and Graves, 1997). Por lo tanto la RSC se consolida como fuente de ventaja competitiva y herramienta de protección en momentos de crisis (Gomez Carrasco, 2012). Es así como, gracias a la mayor rentabilidad resultante de la implementación a nivel institucional de la RSC en el seno de su organización, las organizaciones dominantes del mercado impondrán sus principios y prácticas al resto de los actores del mercado...
Corporate Social Responsibility (CSR), as a result of a process that has taken several decades, is increasingly assumed and incorporated by organizations as a valuable strategic tool that encompasses all decisions taken by an organization and comprises a triple dimension: economic - social - environmental, so that it is possible to create economic value while contributing to the well-being of present and future generations. Somehow, the principles and practices of CSR will not be developed or adopted spontaneously by the organizations but to the extent that dominant organizations (an “elite”, in terms of neo-institutionalism) find it interesting to impose their particular view on the quality of CSR (in the sense of quality of industrial economy). There are studies that show that the respect of greater demands on sustainable development by an organization has a positive effect on productivity, since there is a positive correlation between Social Performance (SP) of organizations and Financial Performance (FP) (Hitchens et al., 2001; Orlitzky et al., 2003; Allouche and Laroche, 2005; Margolis and Elfenbein, 2008). Although empirical studies have not found a simple link between SP and FP, the hypothesis of "virtuous circle" prevails: better social performance leads to better financial performance (Waddock and Graves, 1997). Therefore, CSR has established itself as a source of competitive advantage and a protection tool in times of crisis, which gives greater financial stability to those organizations that incorporate it into their core business strategy (Gomez Carrasco, 2012). Thus, thanks to increased profitability resulting from the implementation at institutional level of CSR within their organization, key market organizations impose their principles and practices to other market participants...
Corporate Social Responsibility (CSR), as a result of a process that has taken several decades, is increasingly assumed and incorporated by organizations as a valuable strategic tool that encompasses all decisions taken by an organization and comprises a triple dimension: economic - social - environmental, so that it is possible to create economic value while contributing to the well-being of present and future generations. Somehow, the principles and practices of CSR will not be developed or adopted spontaneously by the organizations but to the extent that dominant organizations (an “elite”, in terms of neo-institutionalism) find it interesting to impose their particular view on the quality of CSR (in the sense of quality of industrial economy). There are studies that show that the respect of greater demands on sustainable development by an organization has a positive effect on productivity, since there is a positive correlation between Social Performance (SP) of organizations and Financial Performance (FP) (Hitchens et al., 2001; Orlitzky et al., 2003; Allouche and Laroche, 2005; Margolis and Elfenbein, 2008). Although empirical studies have not found a simple link between SP and FP, the hypothesis of "virtuous circle" prevails: better social performance leads to better financial performance (Waddock and Graves, 1997). Therefore, CSR has established itself as a source of competitive advantage and a protection tool in times of crisis, which gives greater financial stability to those organizations that incorporate it into their core business strategy (Gomez Carrasco, 2012). Thus, thanks to increased profitability resulting from the implementation at institutional level of CSR within their organization, key market organizations impose their principles and practices to other market participants...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Políticas y Sociología, leída el 18-01-2016