Orientación estratégica de la Responsabilidad Social Corporativa: de la recopilación de información a la difusión de las actuaciones

Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives

Autores/as

DOI: https://doi.org/10.6018/rcsar.406431
Palabras clave: Responsabilidad social corporativa, información, difusión, orientación al mercado, partial least squares (PLS)

Resumen

Las estrategias de responsabilidad social corporativa (RSC) se han convertido en un tema de investigación importante en los últimos años, ya que pueden generar numerosos beneficios para las organizaciones, especialmente cuando se ha definido una orientación adecuada al mercado (OM). En este sentido, nos surgen varias preguntas de investigación: ¿disponen las empresas de suficiente información de RSC para implementar adecuadas estrategias? ¿la información que poseen les permite definir un conjunto de actividades de RSC (respuesta) basadas en el enfoque del triple bottom line? Y, una vez que han llevado a cabo sus iniciativas, ¿estas empresas aseguran una adecuada difusión de los resultados a los grupos de interés?. Con el fin de dar respuesta a las anteriores cuestiones, este estudio buscó examinar la orientación de la RSC de las empresas desde una perspectiva OM. Trabajando con datos de una muestra de 165 empresas en España, durante el período comprendido desde el 15 de enero al 15 de febrero de 2017, se utilizaron los modelos de ecuaciones estructurales para probar un conjunto de hipótesis de investigación. Los resultados revelan un vínculo importante entre la información, la respuesta y la difusión y ayudan a extender el concepto de estrategia de OM. La información de RSC tiene una influencia positiva y directa en el desarrollo de iniciativas que cubren las tres dimensiones (económica, social y medioambiental). Además, existe una relación directa entre el desarrollo de iniciativas sociales y ambientales y la divulgación de la RSC. Los hallazgos de esta investigación contribuyen a la literatura sobre grupos de interés y sostenibilidad empresarial. Además, confirman que el desarrollo de iniciativas sociales y ambientales contribuye positivamente a la difusión de la RSE y a la generación de ventajas competitivas. De esta manera, la recogida de información de RSE constituye un activo valioso. Con respecto a las limitaciones del estudio, las respuestas reflejaron la opinión subjetiva de cada líder de las Pymes, la medición de las variables se trató a través de modelos reflectivos utilizando la técnica PLS basada en la varianza y solo las empresas españolas ya orientadas hacia la RSE participaron en el estudio.

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Publicado
01-01-2022
Cómo citar
Gallardo-Vázquez, D., & Valdez Juárez, L. E. (2022). Orientación estratégica de la Responsabilidad Social Corporativa: de la recopilación de información a la difusión de las actuaciones: Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives. Revista de Contabilidad - Spanish Accounting Review, 25(1), 89–106. https://doi.org/10.6018/rcsar.406431
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