EFECTOS DE LA RESPONSABILIDAD SOCIAL CORPORATIVA EN EL DESEMPEÑO FINANCIERO DE LAS EMPRESAS LISTADAS EN EL ISE
DOI:
https://doi.org/10.4270/ruc.2020427Palabras clave:
Gobierno corporativo, Responsabilidad Social Corporativa, Desempeño FinancieroResumen
El estudio tuvo como objetivo investigar los efectos de la responsabilidad social empresarial (ambiental y social) en el desempeño financiero. Para ello, se realizó un estudio descriptivo y cuantitativo, con datos secundarios, mediante el método de análisis de datos en panel logístico. Se transportaron datos de 29 empresas que figuran en el índice de responsabilidad social (ISE) de 2012 a 2016. Los resultados de los análisis sobre los efectos de la RSE corporativa indican que la gobernanza de la RSE no controla directamente el desempeño financiero. Los resultados también muestran que la responsabilidad social corporativa ambiental (RSCENV) influye en la responsabilidad social corporativa y el desempeño financiero de las empresas (ROA). Ninguna responsabilidad social corporativa (RSCSOC) también influye en la relación. Cuando el desempeño financiero se mide por la Q de Tobin, es una responsabilidad ambiental y social del gobierno corporativo que no influye en el desempeño. Se concluye que el modelo de responsabilidad social corporativa, cuando se mide por ROA, tiene efectos sobre el desempeño financiero, la deuda, la liquidez y el crecimiento de las ventas, la responsabilidad social corporativa por sí sola no tiene efecto sobre el desempeño. Se puede inferir que la gobernanza de la RSE contribuye a un desempeño financiero superior al lograr buenos resultados de RSE. El estudio contribuye a la decisión estratégica de la empresa sobre su responsabilidad social corporativa y con la finalidad de comparar los resultados con otros estudios nacionales sobre el tema.
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