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Desempeño financiero y responsabilidad social corporativa: mapeo intelectual y agenda de futuras investigaciones

Carlos Andrés Díaz Restrepo | Biografía
Universidad Libre de Colombia
Pedro Luis Duque Hurtado | Biografía
Universidad de Caldas
Juan Pablo Builes Correa | Biografía
Universidad Catolica Luis Amigo
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Derechos de autor 2023 Semestre Económico

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Esta obra está bajo licencia internacional Creative Commons Reconocimiento-NoComercial 4.0.

Resumen

La falta de consenso investigativo que se ha formado alrededor de los beneficios o pérdidas que implica hacer inversión social ha generado comportamientos empresariales escépticos a destinar fondos con este fin. Asimismo, dicho consenso nunca se verá resuelto según algunos investigadores, ya que los resultados serán variados de acuerdo con el contexto, a las investigaciones y algunas características generales del estudio. Con el objetivo de contribuir a este tema de investigación, el actual artículo implementa una revisión metódica de la literatura sobre el rendimiento financiero y la responsabilidad social corporativa a través de ejecución de instrumentos y técnicas bibliométricas. Para ello se desarrolló una consulta en las bases de datos Scopus y Wos con las investigaciones registradas entre los años 2000 y 2021, los textos fueron analizados mediante la herramienta R y Tree of Science. Los registros obtenidos fueron ordenados en tres categorías, empleando la metáfora del árbol: clásicos, estructurales y recientes; estos últimos lograron identificar tres perspectivas en las que se estructura la investigación sobre desempeño financieros y responsabilidad social corporativa en la actualidad, como lo son: Relación y medidas empresariales, Gobierno corporativo e impactos, Administración y divulgación. Igualmente, se plantea una agenda para futuras investigaciones.

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Cómo citar
Díaz Restrepo, C. A., Duque Hurtado, P. L., & Builes Correa, J. P. (2023). Desempeño financiero y responsabilidad social corporativa: mapeo intelectual y agenda de futuras investigaciones. Semestre Económico, 25(59), 1-31. https://doi.org/10.22395/seec.v25n59a5

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