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La Responsabilidad Social Empresarial y las finanzas

Authors: Saavedra García; L María;

La Responsabilidad Social Empresarial y las finanzas

Abstract

El objetivo de este artículo consiste en mostrar como la responsabilidad social empresarial (RSE) ha ido cobrando importancia en el mundo de las finanzas. Se realizó a través una revisión documental que permitió desarrollar los temas: El rendimiento económico y la Responsabilidad Social Empresarial, Historia y Evolución de la inversión socialmente responsable, la normatividad acerca de Responsabilidad Social Empresarial en el ámbito financiero y los informes financieros integrados; así como la inclusión del análisis de los casos de Enron de Estados Unidos y Comercial Mexicana de México. Se concluye que la RSE ha ido cada vez cobrando mayor importancia en el ámbito de las finanzas, quedando demostrado esto en que se han creado índices de responsabilidad social, con el fin de que los inversionistas sean capaces de identificar las inversiones socialmente responsables, las cuales se encuentran respaldadas por empresas que han invertido en este rubro. Así también, las empresas han ido adoptando de manera voluntaria la generación y presentación de informes de responsabilidad social empresarial, como complemento de la información financiera.

Country
Colombia
Keywords

Social Responsibility, Comercial Mexicana, HF5001-6182, Responsabilidad Social, Responsabilité sociale, Quiebra de empresas, Inversión responsable, Inversion responsable, Enron, Administración y Contabilidad, responsible investment, business bankruptcy, inversión responsable, quiebra de empresas, Business, banqueroute des entreprises

  • BIP!
    Impact byBIP!
    citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    20
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Top 10%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Top 10%
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
20
Top 10%
Top 10%
Average
Green
gold