Impacto de la Responsabilidad Social empresarial en el desempeño financiero: Evidencia de México
DOI:
https://doi.org/10.24275/uam/azc/dcsh/ae/2023v38n99/CuellarPalabras clave:
responsabilidad social empresarial; desempeño financiero; bolsa mexicana de valores; errores estándar corregidos.Resumen
El objetivo de este trabajo consiste en identificar si la Responsabilidad Social Empresarial tiene un impacto sobre el desempeño financiero de las empresas no financieras listadas en la Bolsa Mexicana de Valores. Para lo cual, se construye un índice de responsabilidad social empresarial empleando 12 indicadores que incluyen distintivos, certificaciones, adhesiones o acciones de responsabilidad social en una muestra de 101 empresas para el período 2017 – 2019. El rendimiento sobre los activos (ROA) y el rendimiento sobre el capital (ROE) fueron las variables utilizadas para medir el desempeño financiero. Se examinó la relación entre las variables mediante un análisis de regresión con la técnica de errores estándar corregidos para panel (PCSE). Los resultados son consistentes con estudios previos que indican que existe una relación positiva entre las variables. Lo anterior es relevante para los gerentes de las empresas mexicanas, puesto que provee evidencia respecto a los beneficios de ser una empresa socialmente responsable en un país emergente.
Clasificación JEL: C4; L1; L2; M14.
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Derechos de autor 2023 MA DE LOURDES CUELLAR HERNANDEZ, DR. DIONICIO MORALES RAMIREZ, DR. ELIAS ALVARADO LAGUNAS
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