RESPONSABILITE SOCIALE DES ENTREPRISES ET PERFORMANCE FINANCIERE: UNE ANALYSE BIBLIOMETRIQUE
DOI :
https://doi.org/10.18041/1900-0642/criteriolibre.2020v18n32.7116Mots-clés :
durabilité, performance financière, performance sociale, scientométrie, tendances de la rechercheRésumé
Cet article présente une analyse bibliométrique de 994 documents publiés au cours de la période 1973-2018. L’objectif était d’identifier les auteurs, les thèmes et de classer en grappes les publications qui relatent les performances sociales et financières des entreprises. À cette fin, un examen quantitatif systématique a été effectué sur les informations récupérées dans Google Scholar, Dimensions, Scopus et Web of Science à l’aide des logiciels ou softwares Publish or Perish et VOSviewer. Il en est résulté sept groupes: responsabilité sociale et implications;responsabilité environnementale; communication et rapports sociaux et environnementaux; responsabilité sociale des entreprises et performance financière; communication avec les consommateurs; éthique, comptabilité et outils de gestion; durabilité. En outre, il a été constaté que le sujet a généré plus d’articles mais que ceux-ci sont de moins en moins cités; que la théorie des parties prenantes prédomine comme axe principal de la relation entre la responsabilité sociale des entreprises (RSE) et la performance financière; et que les documents proviennent principalement de pays anglophones qui sont en même temps ceux qui génèrent le plus de liens entre eux dans les citations.
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Références
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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
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Publié
2021-01-21
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Artículos
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Cette œuvre est sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale - Pas de Modification 4.0 International.
Comment citer
RESPONSABILITE SOCIALE DES ENTREPRISES ET PERFORMANCE FINANCIERE: UNE ANALYSE BIBLIOMETRIQUE. (2021). Criterio Libre, 18(32), 201-218. https://doi.org/10.18041/1900-0642/criteriolibre.2020v18n32.7116
