Resumen
El objetivo del presente artículo es mostrar cómo se ha incorporado la ética en la teoría de los stakeholders, aportando elementos constructivos a la forma como se hacen los negocios en la actualidad. Los resultados se estructuran en dos secciones. Inicialmente se plasma un análisis conceptual de los stakeholders y la utilidad de su apuesta teórica; luego se enfatiza en la definición de los aportes realizados por la ética de los negocios a tal la teoría. El análisis realizado se basó en la revisión aplicada a las publicaciones consignadas en la base de datos Scopus teniendo en cuenta las palabras clave business ethic y stakeholders; entre los artículos arrojados solo se contemplaron los que incluyeran los criterios business, management and accounting y economics, econometrics and finance. La priorización se hizo a partir del número de publicaciones realizadas por los principales autores y el número de citaciones que tienen estos en la base de datos. En la revisión, se llega a la conclusión de que en la teoría de los stakeholders es fundamental el concepto de la ética basada en la confianza y la cooperación que debe existir entre la empresa o negocio y los stakeholders, así como la responsabilidad de la gerencia por reconocer quiénes son estos últimos y qué puede hacer por ellos desde sus prácticas empresariales.
Citas
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