La responsabilidad social corporativa y el desempeño financiero: un análisis en empresas mexicanas que cotizan en la bolsa

• Autores: María del Mar Alonso Almeida, Martha del Pilar Rodríguez García, Klender Aimer Cortez Alejandro, José Luis Abreu Quintero
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 57, Nº. 1, 2012, págs. 53-77
• Idioma: español
• Títulos paralelos:
  • Corporate social responsibility and financial performance: an application to Mexican listed companies
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 20 Citas
• Resumen
  • español

    La responsabilidad social empresarial (RSE) está cobrando gran relevancia en las últimas dos décadas como una estrategia que puede contribuir al desempeño financiero de la empresa y a construir un futuro general más equitativo y sostenible; sin embargo, en lo que tiene que ver con el desempeño financiero, hasta ahora los resultados obtenidos por la doctrina han sido mixtos. Este trabajo analiza el impacto en el desempeño financiero de las empresas mexicanas cotizadas que han obtenido el distintivo de empresas socialmente responsables. Los resultados obtenidos muestran que existe una relación positiva entre el desempeño financiero y la obtención de dicho distintivo en las variables financieras ROE y ROA, en las utilidades por acción (UPA) y en el ratio de precio entre valor de libros (P/VL). La evidencia encontrada proporciona algunas recomendaciones para las empresas mexicanas y los legisladores en este ámbito.

  • English

    Corporate Social responsibility (CSR) is becoming very important in the last two decades as a strategy that can contribute to the company and to build a more equitable and sustainable overall future financial performance. However, in what has to do with the financial performance, so far, the results obtained by the doctrine have been mixed. This paper analyzes the impact on the financial performance of Mexican listed companies that have earned the distinction of socially responsible companies. The results obtained show that there is a positive relationship between financial performance and obtaining such distinction as shown in financial variables like ROE and ROA, earnings per share (UPA) and the price ratio between books (P/VL) value. Evidence found provides some recommendations for Mexican companies and policy-makers in this field.

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