La Responsabilidad Corporativa de Emergencia en tiempos de conmoción: un marco para el análisis de la respuesta empresarial a la COVID-19

• Francisco Javier Forcadell Martínez ^[1] ; Elisa Aracil Fernández ^[2]
  1. [1] Universidad Rey Juan Carlos

     Universidad Rey Juan Carlos

     Madrid, España

     
  2. [2] Universidad Pontificia Comillas

     Universidad Pontificia Comillas

     Madrid, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 451, 2020, págs. 175-208
• Idioma: español
• Títulos paralelos:
  • Corporate Emergency Responsibility in times of shock: an analytical framework of corporate responses to the COVID-19
• Enlaces
  • Texto completo
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    La Responsabilidad Social Corporativa (RSC) se ha convertido en omnipresente en las empresas de la actualidad. Las actividades de RSC se han orientado tradicionalmente hacia el logro de un impacto en los stakeholders durante periodos de cierta estabilidad en la sociedad. Sin embargo, de manera inesperada, este contexto se vio violentamente alterado cuando surgió la pandemia por COVID-19 a principios de 2020. Esta situación fue especialmente grave en algunos países como España. Para lograr una respuesta efectiva a esta emergencia, es necesario un enfoque radicalmente diferente de la RSC, que denominamos Responsabilidad Corporativa de Emergencia (RCE). Analizamos las diferentes acciones realizadas por las empresas que operan en España durante la pandemia de COVID en 2020. Para ello desarrollamos un marco de análisis que clasifica las diferentes respuestas corporativas en cuatro categorías: selectiva, simbólica, reactiva y solidaria. Identificamos a través de las cuatro categorías la respuesta más efectiva socialmente tras una emergencia, que se basa en la existencia de capacidades dinámicas internas, tales como la capacidad de detección, la orientación hacia la ética y la construcción de alianzas.

  • English

    CSR has become omnipresent in companies today. CSR activities has been traditionally oriented to achieve an impact on stakeholders during periods of certain society calm. Nevertheless, suddenly this context broke when the epidemic of COVID-19 emerged at the beginning of 2020.

    This situation was especially severe in some countries such as Spain. This has required a radically different approach to CSR in order to achieve an effective response to this emergency, that we label Corporate Emergency Responsibility. We analyse the immediate social actions reported by companies operating in Spain during the 2020 COVID pandemic. We build a framework that classify the different corporate responses into four categories: Selective, Symbolic, Reactive and Supportive. We identify across the four categories the most socially effective response after a shock, that is based in strong internal dynamic capabilities, such as sense, ethics-focused and partnership building.

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