Publicación: Efectos de la responsabilidad social corporativa en los resultados financieros de la empresa
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2022-09-15
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Universidad Complutense de Madrid
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La Responsabilidad social corporativa (RSC) permite a la empresa responder a las demandas del entorno, evaluar su impacto, gestionar sus deberes y capacidades estratégicas, y lograr legitimidad al armonizar lo económico, social y ambiental. Por lo que incluye múltiples dimensiones. El estudio de la responsabilidad social corporativa ha atraído mucha atención desde diversas disciplinas. Numerosos estudios han buscado explicar y comprender desde diversos enfoques la relación entre RSC y los resultados financieros de la empresa. Si bien, existen mucha literatura previa y abundante evidencia empírica que ha permitido lograr importantes avances importantes en el conocimiento de esta relación; aún quedan aspectos que deben ser estudiados con mayor profundidad y detalle. En concreto, hay dos aspectos que destacan por su relevancia y que son los que se han considerado como objeto de investigación en la presente tesis doctoral. El primero se refiere a la falta de una definición única del desempeño social que satisfaga tanto a académicos, hombres de negocios, y sociedad en su conjunto. La falta de consenso, no ha permitido tener una sola forma de operacionalizar el constructo, lo que ha llevado a obtener diversos resultados en los estudios realizados. El segundo, se dirige a la necesidad de aportar mayor conocimiento sobre cómo opera la dinámica que subyace en la relación entre RSC y los resultados financieros. A pesar del intenso esfuerzo de siete décadas de investigación, los resultados todavía no son concluyentes. Falta comprensión de los procesos y mecanismos internos que vinculan la RSC con los resultados financieros...
Corporate Social Responsibility (CSR) allows the company to respond to the demands of the environment, evaluate its impact, manage its strategic duties and capabilities, and achieve legitimacy by harmonizing the economic, social and environmental aspects. Therefore, it includes multiple dimensions.The study of corporate social responsibility has attracted much attention from various disciplines. Numerous studies have sought to explain and understand the relationship between CSR and the financial results of the company from different perspectives. Although, there is a lot of previous literature and abundant empirical evidence that has allowed us to achieve important advances in the knowledge of this relationship. There are still aspects that must be studied in greater depth and detail. Specifically, there are two aspects that stand out for their relevance and which are those that have been considered as an object of research in this doctoral thesis. The first refers to the lack of a single definition of social performance that satisfies both academics, shareholders, and society as a whole. The lack of consensus has not allowed us to have a single way to operationalize the construct, which has led to different results in the studies carried out. The second addresses the need to provide greater knowledge of how the underlying dynamics of the relationship between CSR and financial results operate. Despite the intense effort of seven decades of research, the results are still inconclusive. There is a gap between the internal processes and mechanisms that link CSR with financial results...
Corporate Social Responsibility (CSR) allows the company to respond to the demands of the environment, evaluate its impact, manage its strategic duties and capabilities, and achieve legitimacy by harmonizing the economic, social and environmental aspects. Therefore, it includes multiple dimensions.The study of corporate social responsibility has attracted much attention from various disciplines. Numerous studies have sought to explain and understand the relationship between CSR and the financial results of the company from different perspectives. Although, there is a lot of previous literature and abundant empirical evidence that has allowed us to achieve important advances in the knowledge of this relationship. There are still aspects that must be studied in greater depth and detail. Specifically, there are two aspects that stand out for their relevance and which are those that have been considered as an object of research in this doctoral thesis. The first refers to the lack of a single definition of social performance that satisfies both academics, shareholders, and society as a whole. The lack of consensus has not allowed us to have a single way to operationalize the construct, which has led to different results in the studies carried out. The second addresses the need to provide greater knowledge of how the underlying dynamics of the relationship between CSR and financial results operate. Despite the intense effort of seven decades of research, the results are still inconclusive. There is a gap between the internal processes and mechanisms that link CSR with financial results...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, leída el 20-12-2021