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Desempeño financiero y responsabilidad social corporativa: mapeo intelectual y agenda de futuras investigaciones

dc.contributor.authorDíaz Restrepo, Carlos Andrés
dc.contributor.authorDuque Hurtado, Pedro Luis
dc.contributor.authorBuiles Correa, Juan Pablo
dc.date.accessioned2024-01-23T16:14:30Z
dc.date.available2024-01-23T16:14:30Z
dc.date.created2023-09-29
dc.identifier.issn0120-6346
dc.identifier.urihttp://hdl.handle.net/11407/8269
dc.descriptionThe lack of research consensus that has been formed around the benefits or losses involved in making social investments has generated business behaviors that are reluctant to allocate funds for this purpose; likewise, this consensus will never be resolved according to some researchers, since the results will vary according to the context, the research, and some general characteristics of the study. In order to contribute to this topic of study, the current article implements a broad methodical review of the literature on financial performance and corporate social responsibility through the use of bibliometric instruments and techniques. For this purpose, a consultation was developed in the Scopus and Wos databases with the researches registered between the years 2000 and 2021, the texts were analyzed by means of the R and Tree of Science tools. The records obtained were sorted into three categories, using the tree metaphor: classic, structural and recent; the latter were able to identify three perspectives in which research on financial performance and corporate social responsibility is currently structured, such as: Corporate relationship and measures, Corporate governance and impacts, Management and disclosure. Likewise, an agenda for future research is proposed.eng
dc.descriptionLa falta de consenso investigativo que se ha formado alrededor de los beneficios o pérdidas que implica hacer inversión social ha generado comportamientos empresariales escépticos a destinar fondos con este fin. Asimismo, dicho consenso nunca se verá resuelto según algunos investigadores, ya que los resultados serán variados de acuerdo con el contexto, a las investigaciones y algunas características generales del estudio. Con el objetivo de contribuir a este tema de investigación, el actual artículo implementa una revisión metódica de la literatura sobre el rendimiento financiero y la responsabilidad social corporativa a través de ejecución de instrumentos y técnicas bibliométricas. Para ello se desarrolló una consulta en las bases de datos Scopus y Wos con las investigaciones registradas entre los años 2000 y 2021, los textos fueron analizados mediante la herramienta R y Tree of Science. Los registros obtenidos fueron ordenados en tres categorías, empleando la metáfora del árbol: clásicos, estructurales y recientes; estos últimos lograron identificar tres perspectivas en las que se estructura la investigación sobre desempeño financieros y responsabilidad social corporativa en la actualidad, como lo son: Relación y medidas empresariales, Gobierno corporativo e impactos, Administración y divulgación. Igualmente, se plantea una agenda para futuras investigaciones.spa
dc.formatPDF
dc.format.extentp. 1-31
dc.format.mediumElectrónico
dc.format.mimetypeapplication/pdf
dc.language.isospa
dc.publisherUniversidad de Medellín
dc.relation.ispartofseriesSemestre Económico; Vol. 25 No. 59 (2022)
dc.relation.haspartSemestre Económico; Vol. 25 Núm. 59 julio-diciembre 2022
dc.relation.urihttps://revistas.udem.edu.co/index.php/economico/article/view/4200
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0*
dc.sourceSemestre Económico; Vol. 25 No. 59 (2022): (julio-diciembre); 1-31
dc.subjectFinancial performanceeng
dc.subjectFuture researcheng
dc.subjectStructural mappingeng
dc.subjectCorporate social responsibilityeng
dc.subjectLiteratura revieweng
dc.subjectDesempeño financierospa
dc.subjectFuturas investigacionesspa
dc.subjectMapeo estructuralspa
dc.subjectResponsabilidad social corporativaspa
dc.subjectRevisión bibliográfica.spa
dc.titleFinancial performance and corporate social responsibility: intellectual mapping and future research agendaeng
dc.titleDesempeño financiero y responsabilidad social corporativa: mapeo intelectual y agenda de futuras investigacionesspa
dc.typearticle
dc.identifier.doihttps://doi.org/10.22395/seec.v25n59a5
dc.relation.citationvolume25
dc.relation.citationissue59
dc.relation.citationstartpage1
dc.relation.citationendpage31
dc.audienceComunidad Universidad de Medellín
dc.publisher.facultyFacultad de Ciencias Económicas y Administrativas
dc.coverageLat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degreesLong: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees
dc.publisher.placeMedellín
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