scholarly journals Responsabilidad social empresarial como productora de ventajas competitivas

Author(s):  
Cesar SÁNCHEZ-OCAMPO ◽  
Hirana GUTIÉRREZ-KURUMILLA ◽  
Miguel Ángel CANALES-RODRÍGUEZ

Currently, a new company is claimed that includes the principles of sustainability and results in its actions, generating satisfaction for all stakeholders. Corporate social responsibility (CSR) seeks to create a balance between economic benefits and social welfare directly impacting various operational levels. This analysis concludes that companies must stop viewing CSR as an additional cost, since they can obtain sustainable competitive advantages by developing proactive strategies, based on the possession of certain resources and capabilities, because they can innovate to be socially responsible , increase their productivity and expand their markets in search of new growth opportunities using as a competitive strategy various social responsibility programs that include the participation of their own employees and that these programs are for the benefit of society in general, such as afforestation campaigns , assistance or prevention programs for various social health programs, promotion of youth entrepreneurship, technology products, national and international travel, etc.

2020 ◽  
Vol 11 (10) ◽  
pp. 398-409
Author(s):  
Lu Sun ◽  
◽  
Yuan-Yuan Huang ◽  
Yi-Ling Luo

Over the years, scholars have verified that corporate social responsibility activities can bring sustainable competitive advantages to enterprise, but few have studied how to apply the corporate social responsibility theoretical framework to corporate activities. This paper selects G company, a listed company in China, as the case. It is an excellent company rated as “five-star social responsibility fulfillment enterprise” by CFIE (China Federation of Industrial Economics) from 2014 to 2017, we explore the way of combining social responsibility activities with corporate strategy, so as to provide experience and reference for other companies in fulfilling social responsibility continuously. We found that G company took the R&D of green silicone material products as the main driving force to fulfill its social responsibility, and closely combines its core business activities with social responsibility activities, runs the concept of social responsibility through the whole process of production and operation, and strives to build a social responsibility management mechanism with the characteristics of company, thus bringing sustainable competitive advantages of enterprise.


Author(s):  
Dolores Gallardo Vazquez ◽  
Luis Enrique Valdez Juárez ◽  
Juan de la Cruz Sánchez Domínguez

Corporate social responsibility (CSR) is a current important strategy in organizations today. Numerous factors that affect the global functioning of organizations have determined the need to incorporate a look towards sustainable development. This implies considering the integration of not only economic, but also social and environmental concerns in the day-to-day of the companies. We move, therefore, under the perspective of the Triple Bottom Line. In addition, the exercise of CSR will motivate the achievement of competitive advantages for organizations. Given this, this article seeks to analyze the numerous benefits derived from the implementation of socially responsible actions in companies. These are structured from different organizational approaches: personal sphere, organizational field, personal and organizational fields and financial area. Together with them, the implementation of the CSR may entail the need to incur certain costs, which are also referred to in the study. Finally, we propose some future lines of research


Author(s):  
José Antonio Martínez Navarrete ◽  
María Isabel Sánchez Hernández

<p>El ejercicio de la Responsabilidad Social y la divulgación de sus resultados son aspectos a tener en cuenta por las empresas en el contexto actual. Su importancia se encuentra en las diferentes ventajas competitivas que puedan obtener de la puesta en marcha voluntaria de medidas socialmente responsables, lo cual proporcionará ventajas competitivas a la empresa. Uno de los aspectos fundamentales de la responsabilidad es de índole interna, consistente en una gestión eficiente de los Recursos Humanos, proporcionando mayores índices de calidad laboral y repercutiendo directamente en la competitividad de la empresa. Con esta base teórica este trabajo analiza el sector del automóvil en España intentando determinar hasta qué punto la divulgación de acciones responsables de las empresas del sector están considerando las políticas de gestión del capital humano como un eje vertebrador de la misma.</p><p>The exercise of social responsibility and disclosure of results are issues to be considered by companies in the current context. Its importance lies in the different competitive advantages they can get from the start up of socially responsible voluntary measures, which will provide the company competitive advantages. One of the fundamental aspects of accountability is internal, consisting in the efficient management of human resources by providing higher rates of labor quality and directly affecting the competitiveness of the company. With this theoretical basis, this paper analyzes the automobile sector in Spain trying to determine to what extent the disclosure of responsible actions of companies in the sector are considering policies to manage human capital as a backbone of it</p>


2014 ◽  
Vol 12 (2) ◽  
pp. 93-114
Author(s):  
Zonia Liliana Morales Ruíz

La presente investigación está orientada al análisis de la responsabilidad social empresarial, tema que actualmente toma fuerza en el rol que le compete a las organizaciones como gestoras de prácticas socialmente responsables. Ésta tendencia empresarial articula parámetros básicos de Calidad de la norma ISO 9001:2008, partiendo del diseño de la visión, misión, política y objetivos de calidad, el organigrama, el mapa de procesos y llegando hasta la caracterización de las fichas de cada proceso como base para un sistema de Gestión sencillo y comprensible. Partiendo del diagnóstico de Responsabilidad Social Empresarial, se identifican los grupos de interés o stakeholders y las actividades al interior de la organización enfocadas al cumplimiento de los principios del Pacto Global y de los Indicadores del Global Reporting Initiative GRI, al igual que las falencias para cumplir con losmismos. Finalmente a partir de la aplicación de la GTC 180 de ICONTEC y del diagnóstico realizado, se diseña la propuesta del Sistema de Responsabilidad Social para crear estrategias sostenibles en el tiempo de crecimiento social, preservación del medio ambiente y generando beneficios económicos para la empresa y todos los grupos de interés identificados.PALABRAS CLAVEResponsabilidad social, sistema de gestión, medio ambienteABSTRACTThis research is oriented to the analysis of corporate social responsibility issue that is currently gaining strength in the role given to organizations as managers of socially responsible practices. This business trend articulates basic parameters of Quality ISO 9001:2008, based on the design of the vision, mission, policy and quality objectives, the organizational, the process map and reaching the characterizationof the chips of each process as basis for a system of simple and understandable Management. Based on the diagnosis of Corporate Social Responsibility, interest groups or stakeholders and activities within the organization focused on compliance with the principles of the Global Compact and the Global Reporting Initiative GRI, as well as the shortcomings are identified to meet therewith. Finally from the implementation of the 180 GTC ICONTEC and the diagnosismade, the proposed Social Responsibility System is designed to create sustainable strategies in the time of social growth, environmental protection and generating economic benefits for the company and all stakeholders identified. KEYWORDSSocial responsibility management system, environment


2007 ◽  
Vol 1 (2) ◽  
pp. 276 ◽  
Author(s):  
M. Victoria López-Pérez ◽  
Mª Carmen Perez-Lopez ◽  
Lazaro Rodriguez-Ariza

In recent years there has been greater concern among companies to include responsible practices in their goals. To achieve this aim, companies are beginning to manage economic, social and environmental factors following socially responsible practices. Adopting a strategy of Corporate <br />Social Responsibility (CSR) may influence the different policies implemented by the company, one of which is that regarding innovation.  In this study, we analyze the opinions of 95 European companies, 42 of which form part of the Dow Jones Sustainability Index (DJSI) and 53 of which belong to the Dow Jones General Index (DJGI), concerning their CSR policy, the innovation carried out and the relation between the two concepts. Our results show that the DJSI companies, unlike those belonging to the DJGI, consider their CSR strategy to be a key factor in generating competitive advantages and profits. Moreover, the companies surveyed have implemented innovations that are more incremental than radical, and these innovation practices are found to be influenced by CSR strategies. <br /><br />


Author(s):  
Edgar Mauricio Flores Sánchez ◽  
Javier Antonio Flores Delgado ◽  
Axel Rodríguez Batres ◽  
Joaquín Bernardo Varela Espidio

Purpose: The present investigation was designed to determine the possible relationship between obtaining the Socially Responsible Company distinctive and the generation of economic value by the obtaining companies. Design/methodology/approach: A sample of 32 companies listed on the Mexican Stock Exchange that were awarded the Socially Responsible Company distinctive was drawn and two valuation focal points were considered: one before obtaining the distinctive and another subsequent to it. To establish the economic value of the companies, the free-cash-flow method was used. This study is considered, therefore, under the income approach of business valuation methods. Finally, the values obtained in both focal points were compared to determine the change in generated value attributable to the SRC distinctive. Findings: The results confirmed that obtaining the distinctive as a Socially Responsible Company does have an impact on the generation of economic value for the companies belonging to the sample -measured through the free-cash-flow method. This impact was determined at an average 6.26%, reasonably resembling the distribution of individual results a normal probabilistic distribution. Originality/value: This work adds value to the research on corporate social responsibility value measurement. This research study differentiates from others in the area due to the use of the CSR certification granted in Mexico by CEMEFI, as a social responsibility variable. In addition, the free-cash-flow method was used in the analysis, which is a novelty as it had not been applied to investigations of this type before. Likewise, this research work adds to past research in as much as it concludes that there is a positive relationship between corporate social responsibility and the generation of economic benefits.


Author(s):  
Seongtae Kim ◽  
Sangho Chae

AbstractWith the advent of responsible business, ensuring social responsibility in sourcing is of interest to both academics and practitioners. In this study, we examine one way of achieving this goal: ethical sourcing initiatives (ESIs). ESIs refer to a firm’s formal and informal actions to manage sourcing processes in an ethical and socially responsible manner. While ESIs have been established as an important part of corporate social responsibility, it is unclear whether, how, and when this corporate effort is economically beneficial. We conduct an event study estimating the shareholder value effect of 159 publicly traded firms’ ESIs and find that the stock market reacts positively to ESIs in general. We also compare market reactions under different conditions including reactive versus proactive ESIs, and their interactions with initiative timing, firm size, and financial risk. Additionally, we find that ESIs are associated with long-term stock price and operating performance. Overall, our findings clarify the potential economic benefits of corporate ESIs and encourage buying firms to take these initiatives selectively according to business contexts.


2021 ◽  
Vol 13 (15) ◽  
pp. 8313
Author(s):  
Tomomi Yamane ◽  
Shinji Kaneko

Businesses are facing consistent pressures from stakeholders to be socially responsible although the economic benefits of corporate social responsibility (CSR) have been found to be mixed. We aim to reveal stakeholders’ motivations for demanding CSR by studying stakeholders’ stated preferences on companies’ contribution to the United Nations’ Sustainable Development Goals (SDGs) in three different contexts, purchasing, investing, and job-seeking. We conducted conjoint survey experiments—embedded information treatments targeting the public in Japan (n = 12,098) in 2019 and 2020. The results showed that stakeholders demanded corporations to contribute to international-related issues rather than domestic-related issues. Stakeholders’ support was low when the companies profited from contributing to the SDGs. These results suggest that social context reflects the preferences of stakeholders on corporates’ SDG activities. Overall, raising awareness had effects on stakeholders’ support and to what extent the information affected the decisions of stakeholders was varied by stakeholders.


Author(s):  
Victor Dubishchev ◽  
Olesia Hryhorieva ◽  
Iryna Makarenko

The contemporary approaches to the development of territories are considered in the article. It is noted that the integrated European approach to the development of territories is increasingly being applied in Ukraine. The essence of integrated development, the stages of development of the Integrated Development Strategy (Concept Strategy), emphasized that understanding of the role and functions of government and local self-government in the development and implementation of integrated development of territories should be perceived not only as the current management task, but also as social responsibility to the community and society. The key aspects of socially responsible behavior of authorities and local self-government in ensuring integrated development of territories are determined. It is noted that the perception of the fulfillment of its functions as social responsibility will allow to effectively plan and implement the development plans of the territories, compete for investments and the best jobs; use the local resource of the territory to create competitive advantages of the region, provide motivation and the ability of "key players" to use competitive advantages and to cooperate effectively; create and maintain institutions that promote the use of intellectual potential, ongoing modernization and innovation in the region; to ensure the willingness and ability of key institutions to adapt to the challenges of the global economy.


Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 


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