Factores diferenciadores de las empresas del índice de responsabilidad español

• Autores: María José Charlo Molina, Ismael Moya Clemente , Ana María Muñoz Rubio
• Localización: Management Letters / Cuadernos de Gestión, ISSN 1131-6837, Vol. 13, Nº 2, 2013, págs. 15-37
• Idioma: español
• DOI: 10.5295/cdg.110296mc
• Enlaces
  • Texto completo  1    2  
• Dialnet Métricas: 8 Citas
• Resumen

  • Una importante linea de investigación en Responsabilidad Social Corporativa (RSC) se centra en analizar la relación entre el comportamiento financiero (performance financiera} de las compañías y la adopción de prácticas responsables en la gestión empresarial (perfonnance social) con el objetivo de determinar si existe dicha relación y en su caso, el signo de la misma. Los resultados obtenidos en este campo no son concluyentes y en algunos casos contradictorios. Por ello, se ha considerado relevante analizar a través del presente trabajo si existen diferencias en las variables económica-financieras de las empresas que componen el FTSE4Good IBEX frente a las que perteneciendo al lBEX, su índice de referencia, no forman parte del índice responsable. Para ello, se incluye el marco teórico que trata de explicar la naturaleza de la relación entre los resultados sociales y resultados financieros y un estudio empírico con datos referidos al periodo 2007 y 2008. Los resultados obtenidos señalan como aspectos diferenciadores entre ambos grupos de empresas, las variables relacionadas con e! riesgo de mercado, así como el endeudamiento y el tamaño.

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