RESPONSABILIDAD SOCIAL EMPRESARIAL Y DESEMPEÑO FINANCIERO: UN ANÁLISIS BIBLIOMÉTRICO
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2020v18n32.7116Palabras clave:
desempeño social, desempeño financiero, cienciometría, tendencias de investigación, sostenibilidadResumen
Este artículo presenta un análisis bibliométrico de 994 documento publicados durante el período comprendido entre los años 1973 y 2018. El objetivo fue identificar autores, temáticas y clasificar en clústeres las publicaciones que relacionan los desempeños social y financiero de las empresas. Para ello se hizo una revisión sistemática cuantitativa de la información recuperada de Google Scholar, Dimensions, Scopus y Web of Science utilizando los softwares Publish or Perish y VOSviewer. Como resultado se obtuvieron siete clústeres: responsabilidad sociale implicaciones; responsabilidad ambiental; comunicación y reportes sociales y ambientales; responsabilidad social empresarial y rendimiento financiero; comunicación con el consumidor; ética, contabilidad y herramientas administrativas; sostenibilidad. Además, se encontró que el tema ha generado más artículos pero que estos son cada vez menos citados; que predomina la teoría de los stakeholders como eje principal de la relación entre Responsabilidad Social Empresarial (RSE) y desempeño financiero; y que los documentos provienen principalmente de países angloparlantes que al mismo tiempo son los que más conexiones generan entre sí en las citaciones.
Descargas
Los datos de descarga aún no están disponibles.
Referencias
Adams, C. (2002). Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223-250. https://doi.org/10.1108/09513570210418905
An, X., & Wu, Q. (2011). Co-word analysis of the trends in stem cells field based on subject heading weighting. Scientometrics, 88(1), 133-144. https://doi.org/10.1007/s11192-011-0374-1
De Bakker, F.; Groenewegen, P., & Den Hond, F. (2005). A Bibliometric Analysis of 30 Years of Research and Theory on Corporate Social Responsibility and Corporate Social Performance. Business and Society; Chicago, 44(3), 283-317. http://dx.doi.org.ezproxy.umng.edu.co/10.1177/0007650305278086
Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic management journal, 26(3), 197-218.
Batista, P.; Campiteli, M.; Kinouchi, O., & Martinez, A. (2006). Is it possible to compare researchers with different scientific interests? Scientometrics, 68(1), 179-189.
Buysse, K., & Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective. Strategic Management Journal, 24(5), 453-470. https://doi.org/10.1002/smj.299
Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, (34), 39-48.
Carter, C., & Rogers, D. (2008). A framework of sustainable supply chain management: moving toward new theory. International journal of physical distribution & logistics management, 38(5), 360-387.
Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.
Darko, A.; Chan, A.; Huo, X., & Owusu-Manu, D-G. (2019). A scientometric analysis and visualization of global green building research. Building and Environment, 149, 501–511. https://doi.org/10.1016/j.buildenv.2018.12.059
Dorta, M., & Dorta, P. (2016). ¿Se ajustan las ventanas fijas de citación a las velocidades de maduración del impacto de las revistas científicas? Investigación Bibliotecológica: Archivonomía, Bibliotecología e Información, 68, 73-89. https://doi.org/10.1016/j.ibbai.2016.02.004
Egghe, L. (2006). Theory and practice of the g-index. Scientometrics, 69(1), 131-152.
Feng, Y.; Zhu, Q., & Lai, K.-H. (2017). Corporate social responsibility for supply chain management: A literature review and bibliometric analysis. Journal of Cleaner Production, 158, 296-307. https://doi.org/10.1016/j.jclepro.2017.05.018
Figge, F.; Tobias, Hahn; Schaltegger, S., & Wagner, M. (2002). The Sustainability Balanced Scorecard – linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269-284. https://doi.org/10.1002/bse.339
Gray, R. (2002). The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27(7), 687-708. https://doi.org/10.1016/S0361-3682(00)00003-9
Gray, R.; Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Grönroos, C. (1984). A service quality model and its marketing implications. European Journal of Marketing, 18(4), 36-44.
He, Q. (1999). Knowledege Discovery Through Co-Word Analysis. Library Trends, 48(1), 133-159. Recuperado de: https://www.ideals.illinois.edu/bitstream/handle/2142/8267/librarytrendsv48i1i_opt.pdf?sequence=1&isAllowed=y
Herrera, J.; Larrán, M.; Lechuga, M., & Martínez-Martínez, D. (2015). Evolución de la literatura sobre la responsabilidad social en pymes como disciplina científica. Revista Europea de Dirección y Economía de la Empresa, 24(2), 117-128. https://doi.org/10.1016/j.redee.2014.06.001
Hillman, A., & Keim, G. (2001). Shareholder value, stakeholder management, and social issues: what’s the bottom line? Strategic Management Journal, 22(2), 125-139.
Hirsch, J. (2005). An index to quantify an individual’s scientific research output. Proceedings of the National Academy of Sciences, 102(46), 16569-16572.
Jaén, M.; Auletta, N.; Bruni, J., & Pocaterra, M. (2018). Bibliometric analysis of indexed research on corporate social responsibility in Latin America (2000-2017). Academia Revista Latinoamericana de Administración, 31(1), 105-135. https://doi.org/10.1108/ARLA-06-2017-0190
Lulewicz-Sas, A. (2017). Corporate Social Responsibility in the Light of Management Science – Bibliometric Analysis. Procedia Engineering, 182, 412-417. https://doi.org/10.1016/j.proeng.2017.03.124
Martínez, A.; Cabeza, L., & Marbella, F. (2013). Responsabilidad social corporativa y resultado financiero: evidencia sobre la doble dirección de la causalidad en el sector de las Cajas de Ahorros. Cuadernos de Economía y Dirección de la Empresa, 16(1), 56-68.
McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal, 21(5), 603-609.
Mingers, J., & Lipitakis, E. (2010). Counting the citations: A comparison of Web of Science and Google Scholar in the field of business and management. Scientometrics, 85(2), 613-625. https://doi.org/10.1007/s11192-010-0270-0
Mitchell, R.; Agle, B., & Wood, D. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853-886.
Orlitzky, M.; Schmidt, F., & Rynes, S. (2003). Corporate social and financial performance: A meta-analysis. Organization studies, 24(3), 403-441.
Rao, P., & Holt, D. (2005). Do green supply chains lead to competitiveness and economic performance? International Journal of Operations & Production Management, 25(9), 898-916.
Ruiz, L.; Camargo, D. & Muñoz, N. (2020). Relación entre responsabilidad social empresarial y rentabilidad: una revisión de literatura. Encuentros, 18(02). https://doi.org/10.15665/encuen.v18i02.2406
Sen, S., & Bhattacharya, C. (2001). Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38(2), 225-243.
Sharma, S., & Vredenburg, H. (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753.
Sikacz, H. (2017). CSR Reporting as an Object of Bibliometric Analysis of Scientific Publications. Raportowanie CSR Jako Obiekt Analizy Bibliometrycznej Publikacji Naukowych, (474), 160.
Sidiropoulos, A.; Katsaros, D., & Manolopoulos, Y. (2007). Generalized Hirsch h-index for disclosing latent facts in citation networks. Scientometrics, 72(2), 253-280.
Waddock, S., & Graves, S. (1997). The corporate social performance–financial performance link. Strategic Management Journal, 18(4), 303-319.
Wang, Z.; Zhao, Y., & Wang, B. (2018). A bibliometric analysis of climate change adaptation based on massive research literature data. Journal of Cleaner Production, 199, 1072-1082. https://doi.org/10.1016/j.jclepro.2018.06.183
Zhang, C. (2009). The e-index, complementing the h-index for excess citations. PLoS One, 4(5), e5429.
Zupic, I., & Cater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629
An, X., & Wu, Q. (2011). Co-word analysis of the trends in stem cells field based on subject heading weighting. Scientometrics, 88(1), 133-144. https://doi.org/10.1007/s11192-011-0374-1
De Bakker, F.; Groenewegen, P., & Den Hond, F. (2005). A Bibliometric Analysis of 30 Years of Research and Theory on Corporate Social Responsibility and Corporate Social Performance. Business and Society; Chicago, 44(3), 283-317. http://dx.doi.org.ezproxy.umng.edu.co/10.1177/0007650305278086
Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic management journal, 26(3), 197-218.
Batista, P.; Campiteli, M.; Kinouchi, O., & Martinez, A. (2006). Is it possible to compare researchers with different scientific interests? Scientometrics, 68(1), 179-189.
Buysse, K., & Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective. Strategic Management Journal, 24(5), 453-470. https://doi.org/10.1002/smj.299
Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, (34), 39-48.
Carter, C., & Rogers, D. (2008). A framework of sustainable supply chain management: moving toward new theory. International journal of physical distribution & logistics management, 38(5), 360-387.
Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.
Darko, A.; Chan, A.; Huo, X., & Owusu-Manu, D-G. (2019). A scientometric analysis and visualization of global green building research. Building and Environment, 149, 501–511. https://doi.org/10.1016/j.buildenv.2018.12.059
Dorta, M., & Dorta, P. (2016). ¿Se ajustan las ventanas fijas de citación a las velocidades de maduración del impacto de las revistas científicas? Investigación Bibliotecológica: Archivonomía, Bibliotecología e Información, 68, 73-89. https://doi.org/10.1016/j.ibbai.2016.02.004
Egghe, L. (2006). Theory and practice of the g-index. Scientometrics, 69(1), 131-152.
Feng, Y.; Zhu, Q., & Lai, K.-H. (2017). Corporate social responsibility for supply chain management: A literature review and bibliometric analysis. Journal of Cleaner Production, 158, 296-307. https://doi.org/10.1016/j.jclepro.2017.05.018
Figge, F.; Tobias, Hahn; Schaltegger, S., & Wagner, M. (2002). The Sustainability Balanced Scorecard – linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269-284. https://doi.org/10.1002/bse.339
Gray, R. (2002). The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27(7), 687-708. https://doi.org/10.1016/S0361-3682(00)00003-9
Gray, R.; Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Grönroos, C. (1984). A service quality model and its marketing implications. European Journal of Marketing, 18(4), 36-44.
He, Q. (1999). Knowledege Discovery Through Co-Word Analysis. Library Trends, 48(1), 133-159. Recuperado de: https://www.ideals.illinois.edu/bitstream/handle/2142/8267/librarytrendsv48i1i_opt.pdf?sequence=1&isAllowed=y
Herrera, J.; Larrán, M.; Lechuga, M., & Martínez-Martínez, D. (2015). Evolución de la literatura sobre la responsabilidad social en pymes como disciplina científica. Revista Europea de Dirección y Economía de la Empresa, 24(2), 117-128. https://doi.org/10.1016/j.redee.2014.06.001
Hillman, A., & Keim, G. (2001). Shareholder value, stakeholder management, and social issues: what’s the bottom line? Strategic Management Journal, 22(2), 125-139.
Hirsch, J. (2005). An index to quantify an individual’s scientific research output. Proceedings of the National Academy of Sciences, 102(46), 16569-16572.
Jaén, M.; Auletta, N.; Bruni, J., & Pocaterra, M. (2018). Bibliometric analysis of indexed research on corporate social responsibility in Latin America (2000-2017). Academia Revista Latinoamericana de Administración, 31(1), 105-135. https://doi.org/10.1108/ARLA-06-2017-0190
Lulewicz-Sas, A. (2017). Corporate Social Responsibility in the Light of Management Science – Bibliometric Analysis. Procedia Engineering, 182, 412-417. https://doi.org/10.1016/j.proeng.2017.03.124
Martínez, A.; Cabeza, L., & Marbella, F. (2013). Responsabilidad social corporativa y resultado financiero: evidencia sobre la doble dirección de la causalidad en el sector de las Cajas de Ahorros. Cuadernos de Economía y Dirección de la Empresa, 16(1), 56-68.
McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal, 21(5), 603-609.
Mingers, J., & Lipitakis, E. (2010). Counting the citations: A comparison of Web of Science and Google Scholar in the field of business and management. Scientometrics, 85(2), 613-625. https://doi.org/10.1007/s11192-010-0270-0
Mitchell, R.; Agle, B., & Wood, D. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853-886.
Orlitzky, M.; Schmidt, F., & Rynes, S. (2003). Corporate social and financial performance: A meta-analysis. Organization studies, 24(3), 403-441.
Rao, P., & Holt, D. (2005). Do green supply chains lead to competitiveness and economic performance? International Journal of Operations & Production Management, 25(9), 898-916.
Ruiz, L.; Camargo, D. & Muñoz, N. (2020). Relación entre responsabilidad social empresarial y rentabilidad: una revisión de literatura. Encuentros, 18(02). https://doi.org/10.15665/encuen.v18i02.2406
Sen, S., & Bhattacharya, C. (2001). Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38(2), 225-243.
Sharma, S., & Vredenburg, H. (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753.
Sikacz, H. (2017). CSR Reporting as an Object of Bibliometric Analysis of Scientific Publications. Raportowanie CSR Jako Obiekt Analizy Bibliometrycznej Publikacji Naukowych, (474), 160.
Sidiropoulos, A.; Katsaros, D., & Manolopoulos, Y. (2007). Generalized Hirsch h-index for disclosing latent facts in citation networks. Scientometrics, 72(2), 253-280.
Waddock, S., & Graves, S. (1997). The corporate social performance–financial performance link. Strategic Management Journal, 18(4), 303-319.
Wang, Z.; Zhao, Y., & Wang, B. (2018). A bibliometric analysis of climate change adaptation based on massive research literature data. Journal of Cleaner Production, 199, 1072-1082. https://doi.org/10.1016/j.jclepro.2018.06.183
Zhang, C. (2009). The e-index, complementing the h-index for excess citations. PLoS One, 4(5), e5429.
Zupic, I., & Cater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629
Descargas
Publicado
2021-01-21
Número
Sección
Artículos
Licencia
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.
Cómo citar
RESPONSABILIDAD SOCIAL EMPRESARIAL Y DESEMPEÑO FINANCIERO: UN ANÁLISIS BIBLIOMÉTRICO. (2021). Criterio Libre, 18(32), 201-218. https://doi.org/10.18041/1900-0642/criteriolibre.2020v18n32.7116
