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Objetivo: esta investigación buscó determinar la relación entre la presencia de mujeres en la junta directiva y el desarrollo de acciones de responsabilidad social empresarial (RSE). Metodología: inicialmente, se empleó la técnica de análisis de contenido para identificar las prácticas de RSE divulgadas en los informes de RSE de las empresas pertenecientes al ranking merco de responsabilidad social en Colombia, Chile y Perú, durante 2015-2019. Luego se desarrolló un modelo de datos de panel por mínimos cuadrados generalizados para establecer la relación entre la presencia de mujeres en la junta directiva y el desarrollo de acciones de RSE. Resultados principales: se evidenció una relación positiva y significativa entre la presencia de mujeres en la junta directiva y el desarrollo de acciones de RSE en Chile y Perú; mientras que para Colombia los resultados fueron negativos y significativos. Conclusiones: la diversidad en los resultados obtenidos mostró que los estudios que analizan las prácticas de RSE y las estructuras de gobierno corporativo no deben generalizarse, ya que pueden existir factores culturales y económicos propios de cada país que pueden influir en los estudios desarrollados.

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