Responsabilidad social empresarial y desempeño financiero en América Latina: Revisión Sistemática de Literatura, 2000-2023
DOI:
https://doi.org/10.24275/uam/azc/dcsh/ae/2025v40n103/GodinezPalabras clave:
Criterios ASG, Responsabilidad social empresarial , Desempeño financiero, Revisión sistemática de literatura , LatinoaméricaResumen
La Responsabilidad Social Empresarial (RSE) es un importante componente para alcanzar los objetivos corporativos, identificando estrategias de sostenibilidad. Los factores ambientales, sociales y de gobierno corporativo (ASG), impactan en el rendimiento financiero; sin embargo, en Latinoamérica es un enfoque poco abordado. El objetivo del documento fue identificar las tendencias en investigación sobre la relación que guarda la RSE medida bajo los criterios ASG y el desempeño financiero en investigaciones enfocadas en Latinoamérica. Se realizó una revisión sistemática de literatura en el periodo 2000 a 2023, en la base de datos Scopus-Elsevier, analizando la co-ocurrencia de palabras clave en 107 documentos. El gobierno corporativo y la eficiencia ambiental son la base fundamental del desempeño financiero, debido a que la previsión de riesgos disminuye costos, mejora la reputación organizacional e incrementa los rendimientos. Incorporar al modelo de la Responsabilidad Social Empresarial la medición bajo criterios ASG abona a la competitividad empresarial.
Clasificación JEL: M10, P25, Z33
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Derechos de autor 2025 Norma Laura Godinez-Reyes, Arcadio González-Samaniego, Marco Alberto Valenzo-Jiménez

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