DESEMPEÑO FINANCIERO Y RESPONSABILIDAD SOCIAL CORPORATIVA: MAPEO INTELECTUAL Y AGENDA DE FUTURAS INVESTIGACIONES
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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 Web of Science 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, en: clásicos, estructurales y recientes. Estos últimos lograron identificar tres perspectivas en las que se estructura la investigación sobre desempeño financiero 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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