Factores Determinantes de la Responsabilidad Social Empresarial (RSE). Caso aplicado a México y Brasil (Determining Factors of Corporate Social Responsibility (CSR). Case applied to Mexico and Brazil Al)

  • Alma Berenice Méndez Sáenz Universidad Autónoma de Nuevo León
  • Martha del Pilar Rodríguez García Universidad Autónoma de Nuevo León.
  • Klender Aimer Cortez Alejandro Universidad Autónoma de Nuevo León
Palabras clave: RSE, desempeño financiero, tamaño, riesgo, CSR, financial performance, size, risk.

Resumen

El objetivo principal de esta investigación es analizar si el tamaño, desempeño financiero y riesgo tienen efecto en las prácticas de RSE. El periodo de estudio fue del 2012 al 2016, utilizamos como muestra a las empresas de los índices de mercado de la Bolsa Mexicana de Valores y de la Bolsa de Sao Paulo. El método de estimación utilizado es el modelo Probit de población promedio. Los resultados muestran que las empresas de mayor tamaño, mayor desempeño financiero y endeudamiento son más socialmente responsables en México, sin embargo, en Brasil no se encontró ninguna relación entre el nivel desempeño financiero y nivel de endeudamiento con la RSE.
Clasificación JEL: C13, M14

 

Abstract


The main objective of this research is to analyze whether size, financial performance and risk have an effect on csr practices. The study period was from 2012 to 2016, we use as sample the companies of the market indexes of the Mexican Stock Exchange and the Stock Exchange of Sao Paulo. The estimation methods used is the Probit model average population. The results show that larger companies with greater financial performance and more leverage are more socially responsible in Mexico, however, in Brasil no relationship was found between the financial performance and the leverage with CSR.
JEL Classification: C13, M14

Biografía del autor

Alma Berenice Méndez Sáenz, Universidad Autónoma de Nuevo León
Doctorado en Contaduría por la Universidad Autónoma de Nuevo León, Profesor Investigador en la Universidad Autónoma de Nuevo León, México.
Martha del Pilar Rodríguez García, Universidad Autónoma de Nuevo León.
Doctorado en Estudios Empresariales en la Universidad de Barcelona (España), Profesor Investigador en la Universidad Autónoma de Nuevo León, México
Klender Aimer Cortez Alejandro, Universidad Autónoma de Nuevo León
Doctorado en Estudios Empresariales en la Universidad de Barcelona (España), Profesor Investigador en la Universidad Autónoma de Nuevo León, México.

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Publicado
2019-05-30