Perfil de las empresas socialmente responsables en México

Authors

  • María del Carmen Gaytán-Ramírez Autonomous University of Nuevo León image/svg+xml
  • Cesario Armando Flores-Villanueva Autonomous University of Nuevo León image/svg+xml
  • Isaac Daniel González-Cisneros Autonomous University of Nuevo León image/svg+xml

DOI:

https://doi.org/10.29105/vtga5.1-830

Keywords:

corporate social responsibility, corporate social responsibility reports, business Mexico, stakeholder’s theory.

Abstract

This article describes the characteristics of national and international companies in Mexico that engage in Corporate Social Responsibility (CSR) practices. A review of the websites of 500 companies was carried out and it was found that 289 (57. 8 %) of them declare themselves to be socially responsible. In addition, the total activities of only 134 companies submitting CSR reports were analyzed. This study also assessed country of origin differences between companies that reflect being socially responsible and between those that report this through reports and those that do not. The results show that there is a significant difference between national and international companies in both cases, the majority of international companies present themselves as socially responsible and show their behavior through reports.

Downloads

Download data is not yet available.

References

Acuña, P. (2012). La gestión de los stakeholders Análisis de los diferentes modelos. Encuentro Regional Zona Sur Adenag. Trelew. En RIDCA.

Alonso-Almeida, M. D. M., Rodríguez García, M. D. P., Alejandro, C., Aimer, K., & Abreu Quintero, J. L. (2012). La responsabilidad social corporativa y el desempeño financiero: un análisis en empresas mexicanas que cotizan en la bolsa. Contaduría y administración, 57(1), 53-77. DOI: https://doi.org/10.22201/fca.24488410e.2012.195

Archel, P., Husillos, J., & Spence, C. (2011). The institutionalisation of unaccountability: loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society, 36(6), 327343. https://doi.org/10.1016/j.aos.2011.06.003 DOI: https://doi.org/10.1016/j.aos.2011.06.003

Archel, Pablo; Fernández, Manuel & Larrinaga, Carlos. (2008). The organizational and operational boundaries of Triple Bottom Line Reporting: a survey. Environmental Management, 41(1), 106117. https://doi.org/10.1007/s00267-007-9029-7 DOI: https://doi.org/10.1007/s00267-007-9029-7

Bayoud, N. S. M. (2012). Corporate social responsibility disclosure and organizational performance: The case of Libya, a mixed methods study (Doctoral dissertation, University of Southern Queensland).

Bhattacharya, C. B., Korschun, D., & Sen, S. (2009). Strengthening stakeholder-company relationships through mutually beneficial corporate social responsibility initiatives. Journal of Business ethics, 85(2), 257-272. Recuperado de: https://doi.org/10.1007/s10551-008-9730-3 DOI: https://doi.org/10.1007/s10551-008-9730-3

Bonnafous-Boucher, M., & Rendtorff, J. D. (2016). Stakeholder theory: A model for strategic management. Cham: Springer International Publishing. DOI: https://doi.org/10.1007/978-3-319-44356-0

Cajiga, J. (2010). El concepto de responsabilidad social empresarial. Centro mexicano para la filantropía.

Cerda, L, J., & Villarroel del P, L. (2007). Interpretación del test de Chi-cuadrado (X²) en investigación pediátrica. Revista Chilena de Pediatría, 78(4). Recuperado de: doi:10.4067/s037041062007000400010 DOI: https://doi.org/10.4067/S0370-41062007000400010

Comín, A. (2007). La responsabilidad social empresarial y la economía social. Cuadernos de Economía Social, 4, 1-6.

Crespo-Razeg, Faride (2010). Entre el concepto y la práctica: Responsabilidad Social Empresarial. Estudios Gerenciales, 26 (117), 119-130. https://doi.org/10.1016/s0123- 5923(10)70137-6 DOI: https://doi.org/10.1016/S0123-5923(10)70137-6

da Silva Monteiro, S. M., & Aibar‐Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204. Recuperado de: https://doi.org/10.1002/csr.197 DOI: https://doi.org/10.1002/csr.197

Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate social responsibility and environmental management, 15(1), 1-13. Recuperado de: https://doi.org/10.1002/csr.132 DOI: https://doi.org/10.1002/csr.132

Deegan C, Blomquist C. 2006. Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society 31(4/5): 343–372. https://doi.org/10.1016/j.aos.2005.04.001 DOI: https://doi.org/10.1016/j.aos.2005.04.001

Esteban, E. G. (2007). La teoría de los" stakeholders": un puente para el desarrollo práctico de la ética empresarial y de la responsabilidad social corporativa. VERITAS: revista de filosofía y teología, (17), 205-224.

Ethos, 2011. Indicadores ETHOS de Responsabilidad Social Empresarial.

FLV, (2011). Cuaderno de conclusiones. Primer foro de investigación y debate sobre la responsabilidad social de las empresas. Innovación y Competitividad a través de la RSE. Fundación Luis Vives, www.fundacionluisvives.org.

Freeman, B. (2006). Substance sells: Aligning corporate reputation and corporate responsibility. Public Relations Quarterly, 51(1), 12.

Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & de Colle, S. (2009). Stakeholder Theory. DOI:10.1017/cbo9780511815768 DOI: https://doi.org/10.1017/CBO9780511815768

Freeman, R.E. (1984). Strategic Management. A Stakeholder Approach. Pitman, Boston.

Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2-3), 233-262. https://doi.org/10.1007/s11846-010-0052-3 DOI: https://doi.org/10.1007/s11846-010-0052-3

García, M. L. S. (2011). La responsabilidad social empresarial y las finanzas. Cuadernos de administración, 27(46), 39-54. DOI: https://doi.org/10.25100/cdea.v27i46.81

Global Reporting Initiative, GRI. (2006). Versión G3 Guía para la elaboración de memorias.

Gómez-Villegas, Mauricio & Quintanilla, Diego Alexander. (2012). Los informes de Responsabilidad Social Empresarial: su evolución y tendencias en el contexto internacional y colombiano. Cuadernos de Contabilidad, 13 (32), 121-158.

Gray R, Owen D, Adams C. (1996). Accounting and Accountability. Changes and Challenges in Corporate Social Reporting and Environmental Reporting. Prentice-Hall: Hemel Hempstead.

Grayson, D., & Hodges, A. (2017). Corporate social opportunity! Seven steps to make corporate social responsibility work for your business. Routledge. https://doi.org/10.4324/9781351280884 DOI: https://doi.org/10.4324/9781351280884

Hackston, D. and Milne, M.J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77-108. https://doi.org/10.1108/09513579610109987 DOI: https://doi.org/10.1108/09513579610109987

Hernández Sampieri, R., Fernández Collado, C., & Baptista Lucio, P. (2010). Metodología de la investigación (vol. 3). México: McGraw-Hill.

KPMG, International Survey of Corporate Responsibility Reporting (2011). Recuperado de:: http://www.kpmg.com/global/en/issuesandinsights/articlespublications/corporateresponsibility/pa ges/2011-survey.aspx.

Maignan, I., & Ralston, D. A. (2002). Corporate social responsibility in Europe and the US: Insights from businesses’self-presentations. Journal of International Business Studies, 33(3), 497-514. DOI: https://doi.org/10.1057/palgrave.jibs.8491028

McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: International perspectives. Available at SSRN 900834. Capítulo 10. Medellín: Editorial Eafit. https://doi.org/10.2139/ssrn.900834 DOI: https://doi.org/10.2139/ssrn.900834

McWilliams, A., & Siegel, D. (2001). Profit maximizing corporate social responsibility. Academy of Management Review, 26(4), 504-505. DOI: https://doi.org/10.2307/259398

Moneva, J. & Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. The European Accounting Review 9(1): 7-29. Recuperado de: https://doi.org/10.1080/096381800407923 DOI: https://doi.org/10.1080/096381800407923

Morales, H. N., Garnica, G. J., & Torres, M. A. (2012). La creación de valor compartido y la innovación social como factores de sinergia para el desarrollo económico.

ORSC, (2012). ¿Qué es RSC? Observatorio de Responsabilidad Social Corporativa.

Perrigot, R., Oxibar, B., & Déjean, F. (2015). Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites. Journal of Small Business Management, 53(2), 321339. https://doi.org/10.1111/jsbm.12074 DOI: https://doi.org/10.1111/jsbm.12074

Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard business review, 84(12), 78-92.

Porter, M. E., & Kramer, M. R. (2011). The big idea: Creating shared value.

Raufflet, E. y Barrera E. (2010). Algunos Aspectos sobre la Responsabilidad Social en América Latina: Énfasis en la experiencia colombiana y brasilera. En: Arcand, S., Muñoz, R., Facal, J. y Dupuis J.P. “Sociología de la Empresa. Del marco histórico a las dinámicas internas.”

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting, organizations and society, 17(6), 595-612. Recuperado de: https://doi.org/10.1016/0361-3682(92)90015-k DOI: https://doi.org/10.1016/0361-3682(92)90015-K

Roitstein, F. (2004). La responsabilidad social empresarial en la Argentina. Tendencias y oportunidades. Academia. Revista Latinoamericana de Administración, 32, 5-28.

Sierra-García, L., García-Benau, M. A., & Zorio, A. (2014). Credibilidad en Latinoamérica del informe de responsabilidad social corporativa. RAE-Revista de Administração de Empresas, 54(1). Recuperado de: https://doi.org/10.1590/s0034-759020140104 DOI: https://doi.org/10.1590/S0034-759020140104

Solís González, J. L. (2008). Responsabilidad social empresarial: un enfoque alternativo. Análisis económico, 23(53).

Solís, M. D. L. C., de la Paz Carrete-Lucero, L., Castañón, L. D. C. Á., & López, P. E. A. (Eds.). (2016). Sobre la responsabilidad social empresarial, estudios de caso en México. MAPorrúa, Librero-Editor.

Van der Laan Smith, J., Adhikari, A., & Tondkar, R. H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24(2), 123-151. Recuperado de: https://doi.org/10.1016/j.jaccpubpol.2004.12.007 DOI: https://doi.org/10.1016/j.jaccpubpol.2004.12.007

Villegas, M. G., & Quintanilla, D. A. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano. Cuadernos de contabilidad, 13(32).

Webb, T., & Hohnen, P. (2006). Corporate Responsibility-The connected world in 2006. Ethical Corporation.

Published

2019-06-28

How to Cite

Gaytán-Ramírez, M. del C., Flores-Villanueva, C. A., & González-Cisneros, I. D. (2019). Perfil de las empresas socialmente responsables en México. Vinculategica Efan, 5(1), 69–79. https://doi.org/10.29105/vtga5.1-830