LA RESPONSABILIDAD SOCIAL CORPORATIVA Y EL COMPORTAMIENTO ASIMÉTRICO DE LOS COSTOS

Autores/as

DOI:

https://doi.org/10.4270/ruc.2022122

Palabras clave:

Responsabilidad social empresarial, Costo fijo, RSE, Comportamiento de costos asimétrico

Resumen

Para mantener una posición estratégica en el mercado, las organizaciones necesitan controlar y administrar el comportamiento de los costos. Al mismo tiempo, existe el desafío de mantener las inversiones en Responsabilidad Social Empresarial (RSE), incluso en períodos de caída de los ingresos. El mantenimiento de acciones de RSE, aún en periodos de crisis, sirve como estrategia para mantener la imagen y reputación organizacional, convertida en competitividad a largo plazo. El objetivo de la investigación es analizar la influencia de la Responsabilidad Social Empresarial en el comportamiento asimétrico de los costos en las empresas públicas, en el contexto internacional. Para ello se utilizó una muestra de 4.935 empresas de 25 países a lo largo de 10 años, totalizando 39.487 observaciones analizadas mediante la técnica de regresión lineal múltiple. En general, el comportamiento de los costes en las empresas con mayores acciones de RSE sigue siendo asimétrico cuando los ingresos descienden. Esto se deriva de las elecciones de los gestores que probablemente prioricen mantener las acciones de RSE para mantener y/o aumentar su cuota de mercado en tiempos de recuperación económica. Los hallazgos sugieren que un desempeño satisfactorio en RSE requiere gastos financieros para su mantenimiento, que a menudo se mantienen frente a la disminución de los ingresos. Los resultados refuerzan el entendimiento de que las acciones de RSE necesitan ser reconocidas como una inversión que traerá beneficios para la continuidad del negocio, además, el estudio contribuye a la academia, gestores e inversionistas, demostrando su importancia en la gestión de costos y que la RSE ha sido una prioridad para muchas organizaciones.

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Publicado

2024-01-30

Cómo citar

Deconto, A. C., Hohn, G. S., Dal Magro, C. B., & Mazzioni, S. (2024). LA RESPONSABILIDAD SOCIAL CORPORATIVA Y EL COMPORTAMIENTO ASIMÉTRICO DE LOS COSTOS. Revista Universo Contábil, 18. https://doi.org/10.4270/ruc.2022122

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Sección Nacional