Publication: Sustentabilidad y responsabilidad social corporativa como factores de éxito para obtener mejores resultados financieros de operación en diferentes industrias
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2020-03-27
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Universidad Complutense de Madrid
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Abstract
Resulta imposible exagerar el significado de la afirmación acerca de la importancia de la responsabilidad corporativa, la ética empresarial, el manejo ambiental, el control de contaminantes, y del desarrollo sustentable entre otros (Vogel, 2005). En la actualidad hay dos términos que están de moda, uno es sustentabilidad y el otro es responsabilidad social corporativa.La Comisión Mundial sobre Medio Ambiente y Desarrollo, en su Informe de 1987, definió la sustentabilidad como “satisfacer las necesidades de la presente (generación) sin comprometer la capacidad de las generaciones futuras para satisfacer las suyas” (Comisión Mundial sobre Medio Ambiente y Desarrollo, 1987). Las Naciones Unidas también han adoptado el mismo significado en su Conferencia de 1992 sobre el Medio Ambiente y el Desarrollo (Naciones Unidas, 1993).Responsabilidad Social Corporativa es un término relacionado con el comportamiento ético de las corporaciones. Se ha definido como: “el compromiso continuo de las empresas de comportarse de manera ética y contribuir al desarrollo económico al mismo tiempo que mejora la calidad de vida de su fuerza laboral y sus familias, así como de la comunidad y la sociedad en general” (Sims, 2003)...
It is impossible to exaggerate the significance of the contemporary claim that there is a business case for corporate responsibility, business ethics, corporate citizenship, environmental stewardship, pollution control, sustainable development, and the like (Vogel, 2005). At the present time, there are two terms that are in vogue, one is Sustainability, and the other is Corporate Social Responsibility.The World Commission on Environment and Development, in its 1987 Report, defined Sustainability as “meeting the needs of the present (generation) without compromising the ability of future generations to meet theirs” (The World Commission on Environment and Development, 1987). The United Nations have also adopted the same meaning at its 1992 Conference on the Environment and Development (United Nations, 1993).Corporate Social Responsibility is a term related to ethical behavior performed by Corporations. It has been defined as: “the continuing commitment by businesses to behave ethically and contributing to economic development while improving the quality of life of their workforce and their families as well as of the community and society at large” (Sims, 2003)...
It is impossible to exaggerate the significance of the contemporary claim that there is a business case for corporate responsibility, business ethics, corporate citizenship, environmental stewardship, pollution control, sustainable development, and the like (Vogel, 2005). At the present time, there are two terms that are in vogue, one is Sustainability, and the other is Corporate Social Responsibility.The World Commission on Environment and Development, in its 1987 Report, defined Sustainability as “meeting the needs of the present (generation) without compromising the ability of future generations to meet theirs” (The World Commission on Environment and Development, 1987). The United Nations have also adopted the same meaning at its 1992 Conference on the Environment and Development (United Nations, 1993).Corporate Social Responsibility is a term related to ethical behavior performed by Corporations. It has been defined as: “the continuing commitment by businesses to behave ethically and contributing to economic development while improving the quality of life of their workforce and their families as well as of the community and society at large” (Sims, 2003)...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Administración Financiera y Contabilidad, leída el 22-10-2019