Responsabilidad social corporativa y gobernanza: una revisión

DOI:  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.9389

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Publicado: feb. 3, 2021
Actualizado: 03-02-2021
Versiones:
03-02-2021 (5)
Número: Vol. 23 Núm. 40 (2021)
Sección Artículo de revisión


Palabras clave: gobierno corporativo divulgación informes integrados diversidad de género

Contenido principal del artículo

Autores/as

Angela García Salazar
Universidad Nacional de Colombia
  Alejandro Echeverri Rubio
Universidad de Manizales
  Jaime Andrés Vieira Salazar
Universidad Nacional de Colombia

Resumen

La responsabilidad social corporativa (RSC) y su relación con la gobernanza es una temática de creciente importancia, dada la responsabilidad de las corporaciones de contribuir con las problemáticas sociales y ambientales; si bien la presentación de informes de RSC es una práctica cada vez más común en las organizaciones, aún a nivel investigativo hay brechas de conocimiento. Este documento propone una revisión de literatura por medio del uso de la metodología ToS (Tree of Science); analizando las co-citaciones de los artículos publicados en Web of Science (WoS) entre 2001 y 2019, para así generar las tres perspectivas de mayor relevancia por medio de clústeres. Los resultados muestran que las perspectivas están orientadas a la presentación de informes RSC y la conformación de juntas directivas, efecto de la diversidad de género en las áreas de gobierno empresarial y la presentación de informes integrados y generación de valor económico. Finalmente se concluye; que es necesario implementar políticas en las corporaciones y empresas de economías emergentes, para promover una participación diversa en las juntas; así mismo es necesario continuar con la investigación, que permita analizar e identificar la evolución entre la Gobernanza y la RSC.  

Cómo citar
García Salazar, A., Echeverri Rubio , A., & Vieira Salazar, J. A. . (2021). Responsabilidad social corporativa y gobernanza: una revisión. Revista Universidad Y Empresa, 23(40). https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.9389 (Original work published 25 de enero de 2021)
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