La adhesión al pacto mundial en españa: un enfoque institucional

Joining the un global compact in spain : an institutional Aproach

  • Ainhoa Garayar
  • José Antonio Calvo
Palabras clave: social responsibility, voluntary codes of conduct, United Nations Global Compact, spanish case study, motivations, institutional factors, institutional theory, multiple correspondence analysis, clustering

Resumen

El presente trabajo examina la incidencia que la adopción del Pacto Mundial de Naciones Unidas –PM– ha tenido en organizaciones españolas. En concreto, el objetivo es aportar evidencia sobre las motivaciones que impulsan a un grupo de entidades a participar en esta iniciativa voluntaria. Basándonos en el enfoque sociológico de la teoría neoinstitucional, analizamos los principales procesos de isomorfismo resultantes del proceso de adhesión, así como aquellos factores del entorno institucional que pueden llegar a mermar su legitimidad. Los resultados, aunque no concluyentes, muestran que las organizaciones españolas tienen más de una razón que justifica su participación en la iniciativa del PM. De acuerdo con los datos obtenidos, los procesos de isomorfismo mimético e isomorfismo normativo explicarían las razones de la adhesión. “Aumentar la satisfacción de los empleados”, “sentirnos parte de los esfuerzos en pos del desarrollo sostenible” y “aumentar la satisfacción de los clientes”, son las opciones que mayor índice de respuesta han obtenido. En relación a los factores institucionales que pueden llegar a mermar la legitimidad de las organizaciones adheridas al PM en nuestro país, las organizaciones encuestadas afirman que el principal factor institucional estaría relacionado con la gestión pública débil y la corrupción.

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Biografía del autor/a

Ainhoa Garayar

 

Plaza Oñati nº1
Donostia - San Sebastián
Guipúzcoa
20018
SPAIN

José Antonio Calvo

 

facultad de CC.. Y EMPRESARIALES
DPTO ECONOMIA FINACIERA I
DPTO ECONOMIA FINACIERA I
AV.L.AGIRRE 83
BILBAO
VIZCAYA
48015
SPAIN

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Publicado
01-07-2012
Cómo citar
Garayar, A., & Calvo, J. (2012). La adhesión al pacto mundial en españa: un enfoque institucional. Revista De Contabilidad - Spanish Accounting Review, 15(2), 311-355. https://doi.org/10.1016/S1138-4891(12)70047-X
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Artículos