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El enfoque estratégico de la responsabilidad social corporativa: revisión de la literatura académica

The strategic approach of the corporative social responsibility: a review of academic literature

Journal Name:

  • Intangible Capital

Publication Year:

  • 2006

Key Words:

Keywords (Original Language):

Author NameUniversity of Author
Abstract (2. Language): 
Even Since the 1970`s several studies have been carried out in order to identify the relationship between Corporate Social Responsibility (CSR) and financial profit. The results have not been homogeneous and so far no definitive conclusion has been reached. Recently a group of researchers have linked CSR with business strategy and state that what distinguishes those cases in which CSR is related to a positive financial performance is its consideration and design as a social strategy closely related and embedded in the business strategy. The aim of this research is to review some of the authors that have contributed with their researches to this field. CSR has been approached form the academic and the business field and its definition vary from one view to other. Even inside the academy definitions are not alike. According to Garriga and Mele (2004) there are four major areas in which CSR theories may be categorized: instrumental, political, integrative and ethical. And even though this research is exhaustive and includes most of the different theories and approaches I consider it might be useful to pay special attention to a field that is gaining in importance due to the number of researches related to it. That is the consideration of CSR as a social strategy capable of generating value to the firm and aligned and coherent with the business strategy. I will intend to review the contributions done in the academic field by a group of authors: Burke y Logsdon (1996), Husted y Allen (2000 y 2001) and McWilliams y Siegel (2001) and based on their contributions I will intend to develop a preliminary theoretical model for the application of social strategies within the firm and then introduce a series of propositions that look to understand and extend the relationship between both type of strategies.
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Abstract (Original Language): 
Desde la década de los 70 hasta ahora numerosos estudios se han realizando intentando hallar la relación que existe entre Responsabilidad Social Corporativa (RSC) y desempeño financiero. Los resultados de los mismos no han sido homogéneos y por ello aun se intenta dar con la respuesta definitiva. Recientemente una serie de investigaciones han ligado la RSC con la estrategia económica de la empresa y afirman que la diferencia entre una responsabilidad social que influye positivamente en la rentabilidad financiera y crea valor a la empresa es el diseño de la misma como una estrategia social relacionada con la estrategia económica. En este artículo se hace una revisión de la literatura académica que se ha producido en los últimos años alrededor de este enfoque. La Responsabilidad Social de las empresas ha sido estudiada tanto desde el ámbito empresarial como desde el académico y sus enfoques son variados. Incluso dentro de la academia los enfoques que la definen son diversos. De acuerdo al estudio de Garriga y Melé (2004) existen cuatro grandes grupos de teorías dentro de las cuáles podría circunscribirse la RSC: las instrumentales, la políticas, las integrativas y las éticas Sin embargo, a pesar de que este estudio es sumamente exhaustivo e intenta incorporar todas las diferentes teorías se considera que valdría la pena ahondar en un enfoque que ha ido cogiendo fuerza en los últimos años y que es darle un valor estratégico a la responsabilidad social a su vez alineada y en consonancia con la estrategia económica de la empresa.En este estudio se pretender hacer una revisión de algunos de los trabajos académicos que asumen este planteamiento. Los autores a trabajar serán Burke y Logsdon (1996), Husted y Allen (2000 y 2001), McWilliams y Siegel (2001). En base a los aportes realizados por estos autores se intentará desarrollar un marco teórico preliminar para la aplicación de las estrategias sociales dentro de las empresas así como introducir una serie de proposiciones que intenten entender la relación ente ambos tipos de estrategias.
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338-358
  • Spanish

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