Índices sintéticos para medir la Responsabilidad Social Corporativa: ¿Una misión imposible? El caso de la industria eléctrica

Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry

  • Juandiego Paredes-Gazquez
  • Marta de la Cuesta-Gonzalez
  • José Miguel Rodriguez-Fernandez
Palabras clave: Composite index, Corporate social responsibility (CSR), CSR evaluation, Electricity utility industry, Social dimension

Resumen

La responsabilidad social corporativa es un concepto multidimensional que puede medirse de distintas formas. Una de ellas es a través de índices sintéticos o compuestos, instrumentos que permiten resumir la información de múltiples indicadores en una sola medida. Este artículo pretende identificar los desafíos que se presentan a la hora de construir un índice sintético para evaluar la responsabilidad social corporativa. Este proceso se ilustra a través de la construcción de un índice sintético para medir los resultados sociales de setenta y cuatro empresas que operan en la industria eléctrica, procedentes de veintitrés países diferentes y una región administrativa. Los resultados evidencian que la escasa disponibilidad de información de responsabilidad social corporativa y sus particulares características, así como determinar las ponderaciones a asignar a los indicadores, son los principales obstáculos para elaborar el índice sintético. Subrayamos que, para que un índice sintético se construya adecuadamente, sus objetivos han de estar claramente definidos, el marco teórico en el que se apoya ha de ser sólido y, además, ha de comprobarse si dicho índice es robusto, extremo que se considera muy relevante. Las implicaciones prácticas sugieren reconsiderar cómo se usan los índices sintéticos para medir la responsabilidad social corporativa, evidenciando que es necesaria más transparencia y rigor a la hora de construirlos.

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Biografía del autor/a

Juandiego Paredes-Gazquez

Researcher

Paseo Senda del Rey 11
Despacho 3.05
Despacho 3.05
Madrid
28040
SPAIN

Marta de la Cuesta-Gonzalez

 

 

José Miguel Rodriguez-Fernandez

 

 

Citas

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Publicado
01-01-2016
Cómo citar
Paredes-Gazquez, J., Cuesta-Gonzalez, M. de la, & Rodriguez-Fernandez, J. M. (2016). Índices sintéticos para medir la Responsabilidad Social Corporativa: ¿Una misión imposible? El caso de la industria eléctrica. Revista De Contabilidad - Spanish Accounting Review, 19(1), 142-153. https://doi.org/10.1016/j.rcsar.2015.10.001
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