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Financial performance and corporate social responsibility: intellectual mapping and future research agenda

Carlos Andrés Díaz Restrepo | Bio
Universidad Libre de Colombia
Pedro Luis Duque Hurtado | Bio
Universidad de Caldas
Juan Pablo Builes Correa | Bio
Universidad Catolica Luis Amigo
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Abstract

The lack of research consensus that has been formed around the benefits or losses involved in making social investments has generated business behaviors that are reluctant to allocate funds for this purpose; likewise, this consensus will never be resolved according to some researchers, since the results will vary according to the context, the research, and some general characteristics of the study. In order to contribute to this topic of study, the current article implements a broad methodical review of the literature on financial performance and corporate social responsibility through the use of bibliometric instruments and techniques. For this purpose, a consultation was developed in the Scopus and Wos databases with the researches registered between the years 2000 and 2021, the texts were analyzed by means of the R and Tree of Science tools. The records obtained were sorted into three categories, using the tree metaphor: classic, structural and recent; the latter were able to identify three perspectives in which research on financial performance and corporate social responsibility is currently structured, such as: Corporate relationship and measures, Corporate governance and impacts, Management and disclosure. Likewise, an agenda for future research is proposed.

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How to Cite
Díaz Restrepo, C. A., Duque Hurtado, P. L., & Builes Correa, J. P. (2023). Financial performance and corporate social responsibility: intellectual mapping and future research agenda. Semestre Económico, 25(59), 1-31. https://doi.org/10.22395/seec.v25n59a5

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