Prácticas de Responsabilidad Social Empresarial dirigidas a los stakeholders en PYMEs del Valle del Cauca: literatura vs práctica
DOI:
https://doi.org/10.18041/1900-3803/entramado.2.8292Palabras clave:
Stakeholders, Responsabilidad Social Empresarial, Prácticas de RSE, PYMEs, Valle del CaucaResumen
Las empresas requieren el desarrollo de prácticas de Responsabilidad Social Empresarial – RSE que sean un medio de relación con sus grupos de interés y que evidencien cómo contribuyen en la satisfacción de las necesidades de los mismos. Este artículo busca realizar un análisis descriptivo de las prácticas de RSE por grupo de interés que se presentan en la literatura y hacer un comparativo con las prácticas que reportan las PYMES más exportadoras del Valle del Cauca. Para lo cual se realiza una revisión de los artículos académicos entre 2010 y 2020 y se hace un análisis de contenido sobre las prácticas de RSE publicadas en las páginas web de las PYMES más exportadoras del Valle del Cauca de acuerdo al reporte de la Cámara de Comercio de Cali en el año 2020, teniendo como base de comparación las dimensiones de RSE económica, filantrópica y ético-legal planteadas por Carroll. Los resultados indican que el grupo de interés que mayor cantidad de prácticas percibe por parte de las PYMES analizadas son los empleados y que la dimensión de RSE que más prácticas tienen es la ético-legal. Por último, se halla que múltiples prácticas van dirigidas a dos o más grupos de interés lo que permite una optimización de recursos y un mejor alcance por práctica de RSE aplicada en las PYMES.
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