Relación entre responsabilidad social y performance en las pequeñas y medianas empresasrevisión bibliográfica

  1. Herrera Madueño, Jesús
  2. Larrán Jorge, Manuel
  3. Martínez Martínez, Domingo
Revista:
Management Letters / Cuadernos de Gestión

ISSN: 1131-6837

Año de publicación: 2013

Volumen: 13

Número: 2

Páginas: 39-65

Tipo: Artículo

DOI: 10.5295/CDG.120360JH DIALNET GOOGLE SCHOLAR lock_openADDI editor

Otras publicaciones en: Management Letters / Cuadernos de Gestión

Resumen

El interés suscitado por la responsabilidad social en el ámbito académico y profesional ha provocado que la misma sea objeto de discusión continua en multitud de foros. No obstante, su focalización evidencia un desarrollo desigual entre el ámbito de las grandes corporaciones y el de las Pequeñas y Medianas Empresas (pymes). Por ello, con la intención de contribuir al estudio de la Responsabílidad Social Empresarial (RSE) en el ámbito de las pymes, se ha llevado a cabo una revisión de aquellos trabajos que, tomando como muestra este tipo de organizaciones, han examinado la incidencia que determinados factores tienen en la adopción de un comportamiento socialmente responsable o cómo el desarrollo de prácticas sostenibles afecta al performance organizativo desde una perspectiva financiera. El análisis realizado permite corroborar cómo la figura del propietario gestor, con sus valores y creencias éticas, desempeña un papel fundamental en las elecciones estratégicas propias de un comportamiento sostenible y cómo la gestión responsable de las relaciones con los stakeholders incide positivamente sobre el performance. Aun cuando, como en toda revisión literaria, la búsqueda bibliográfica está sujeta a unas criterios subjetivos, los documentos seleccionados y los empleados de manera complementaria señalan dos posibles vías para incentivar la ejecución de prácticas sostenibles: reelaborar la normativa legal y ofrecer evidencias suficientes de cómo un comportamiento responsable puede originar mejoras competitivas.

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