Hacia una perspectiva integral de gestión en sostenibilidad empresarial
DOI:
https://doi.org/10.36791/tcg.v7i19.136Keywords:
Sustainability, Companies, Management, ResponsibilityAbstract
The 2030 Agenda brings with it a series of objectives aimed at achieving sustainable development, within these is framed the importance of companies to generate changes in this area, since they have the ability to transform their environment using strategic management as a key tool , which, to be used effectively, must reconcile both the needs of companies and society. This research is descriptive based on documentary
sources with a deductive method of hermeneutical approach, because revisions were made to the theories of Corporate Social Responsibility (CSR), Stakeholders and Business Sustainability as sources for the analysis of management in the matter, which were submitted to interpretation in order to arrive at the approach of its integral conceptualization that provides a general outline of the parties involved, and where the divergence between the business goals and those that society
demands is recognized, and at the do this work together to reconcile and successfully address sustainability.
With this, it is expected to provide theoreticalconceptual bases that allow the development of future research.
Downloads
References
Adams, C. A., Potter, B., Singh, P. J., y York, J. (2016). Exploring the implications of integrated reporting for social investment (disclosures). The British Accounting Review, 48(3), 283-296.
https://doi.org/10.1016/j.bar.2016.05.002 DOI: https://doi.org/10.1016/j.bar.2016.05.002
Adams, C. A., y Larrinaga, G. C. (2007). Engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing & Accountability Journal, 20(1), pp. 333–355.
https://doi.org/10.1108/09513570710748535 DOI: https://doi.org/10.1108/09513570710748535
Agle, B., Donaldson, T., Freeman, R., Jensen, M., Mitchell, R., y Wood, D. (2008). Dialogue: Toward Superior Stakeholder Theory. Business Ethics Quarterly, 18. https://doi.org/10.5840/beq200818214 DOI: https://doi.org/10.5840/beq200818214
Andrés, E. F., Salinas, E. M., y Vallejo, J. M. (2010). La influencia de factores de presión en el comportamiento medioambiental de la empresa: análisis del efecto moderador del tipo de actividad. Revista Europea de Dirección y Economía de la Empresa, 19(1), 127-146.
https://dialnet.unirioja.es/servlet/articulo?codigo=3118514.
Bebbington, J., Larrinaga, C., y Moneva, J. M.(2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337–361.
https://doi.org/10.1108/09513570810863932 DOI: https://doi.org/10.1108/09513570810863932
Blowfield, M., y Frynas, J. G. (2005). Setting New Agendas: Critical Perspectives on Corporate Social Responsibility in the Developing World. International Affairs (Royal Institute of International Affairs 1944-), 81(3), 499–513. http://www.jstor.org/stable/3569630. DOI: https://doi.org/10.1111/j.1468-2346.2005.00465.x
Candelas, R. (2017). Hacia un Modelo Económico para el Desarrollo Sustentable. Centro de Estudios Sociales y de Opinión Pública (CESOP), documento de trabajo 259, México.
Carroll, A. (2009). A History of Corporate Social
Responsibility: Concepts and Practices. In The Oxford Handbook of Corporate Social Responsibility (pp. 19–46).
https://doi.org/10.1093/oxfordhb/9780199211593.003.0002 DOI: https://doi.org/10.1093/oxfordhb/9780199211593.003.0002
Carroll, A. B. (2015). Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44, 87-96. DOI: https://doi.org/10.1016/j.orgdyn.2015.02.002
http://dx.doi.org/10.1016/j.orgdyn.2015.02.002 Comisión Europea (2011). Estrategia renovada de la UE para 2011-2014 sobre la responsabilidad social de las empresas.
Crane, A., McWilliams, A., Matten, D., Moon, J., y
Siegel, D. (2009). The Corporate Social Responsibility Agenda. In The Oxford Handbook of Corporate Social Responsibility.
https://doi.org/10.1093/oxfordhb/9780199211593.003.0001 DOI: https://doi.org/10.1093/oxfordhb/9780199211593.003.0001
Delmas, M. A., Lyon, T. P., y Jackson, S. (2019). Using Market Forces for Social Good (2019). Chapter 15 in The Nonprofit Sector, A Research Handbook, Third Edition Edited by Walter Powell and Patricia Bromley, Stanford Press.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3457521.
Dyllick, T., y Muff, K. (2016). Clarifying the meaning of sustainable business: Introducing a typology from business-as-usual to true business sustainability. Organization & Environment, 29(2), 156-174.
https://doi.org/10.1177/1086026615575176 DOI: https://doi.org/10.1177/1086026615575176
Earnhart, D., Khanna, M., y Lyon, T. (2014). Corporate Environmental Strategies in Emerging Economies. Review of Environmental Economics and Policy, 8, 164–185. https://doi.org/10.1093/reep/reu001 DOI: https://doi.org/10.1093/reep/reu001
Eccles, R. G., Ioannou, I., y Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857.
https://doi.org/10.1287/mnsc.2014.1984 DOI: https://doi.org/10.1287/mnsc.2014.1984
Ergene, S., Banerjee, S. B., y Hoffman, A. J. (2020).
(Un) sustainability and organization studies: Towards a radical engagement. Organization Studies, 0170840620937892.
https://doi.org/10.1177/0170840620937892 DOI: https://doi.org/10.1177/0170840620937892
Fernández, J., y Bajo, A. (2012). La Teoría del Stakeholder o de los Grupos de Interés, pieza clave de la RSE, del éxito empresarial y de la sostenibilidad. ADResearch ESIC International Journal of Communication Research, 6, 130–143. DOI: https://doi.org/10.7263/ADR.RSC.006.07
https://dialnet.unirioja.es/servlet/articulo?codigo=3980299
Freeman, R. E. (2010). Strategic management: A DOI: https://doi.org/10.2139/ssrn.1585670
stakeholder approach. Cambridge university press.
Friedman, M. (2007). The social responsibility of
business is to increase its profits. In Corporate ethics and corporate governance. Springer, Berlin, Heidelberg, 173-178.
Gao, J., y Bansal, P. (2013). Instrumental and integrative logics in business sustainability. Journal of Business Ethics, 112(2), 241-255.
https://doi.org/10.1007/s10551-012-1245-2 DOI: https://doi.org/10.1007/s10551-012-1245-2
Hahn, T., Pinkse, J., Preuss, L., y Figge, F. (2015).
Tensions in corporate sustainability: Towards an
integrative framework. Journal of Business Ethics, 127(2), 297-316. https://doi.org/10.1007/s10551-014-2047-5 DOI: https://doi.org/10.1007/s10551-014-2047-5
Hang, M., Geyer‐Klingeberg, J., Rathgeber, A., y Stöckl, S. (2018). Economic development matters: A meta‐regression analysis on the relation between environmental management and financial performance. Journal of Industrial Ecology, 22(4), 720-744. DOI: https://doi.org/10.1111/jiec.12573
Husted, B. W., y Salazar, J. de J. (2005). Un estudio
exploratorio sobre la estrategia social de empresas grandes ubicadas en México. Contaduría y Administración, (215), 9–23.
https://www.redalyc.org/articulo.oa?id=39521502.
Kuhn, T., y Deetz, S. (2009). Critical Theory and DOI: https://doi.org/10.1515/semi.2009.066
Corporate Social Responsibility : Can/Should We Get Beyond Cynical Reasoning? The Oxford Handbook of Corporate Social Responsibility.
https://doi.org/10.1093/oxfordhb/9780199211593.003.0008 DOI: https://doi.org/10.1093/oxfordhb/9780199211593.003.0008
Lyon, T., y Maxwell, J. (2007). Corporate Social
Responsibility and the Environment: A Theoretical Perspective. Review of Environmental Economics and Policy, 2, 240–260. DOI: https://doi.org/10.1093/reep/ren004
https://doi.org/10.2139/ssrn.1011793 DOI: https://doi.org/10.2139/ssrn.1011793
Mayo, A., Pérez, B. y Morales, Y. (2018). La
sustentabilidad en el mercado de valores. Desarrollo regional sustentable y turismo. Universidad Nacional Autónoma de México y Asociación Mexicana de Ciencias para el Desarrollo Regional A.C., Coeditores.
Melé, D. (2009). Corporate Social Responsibility
Theories. In The Oxford Handbook of Corporate Social Responsibility.
https://doi.org/10.1093/oxfordhb/9780199211593.003.0003 DOI: https://doi.org/10.1093/oxfordhb/9780199211593.003.0003
Miranda, M., y López, E. M. (2020). La Sustentabilidad en los Rendimientos Financieros de los Corporativos del Sector Industrial de las Empresas que Cotizan en la BMV. Revista de Gestión Empresarial y Sustentabilidad, 6(1), 64-75.
https://148.216.29.53/index.php/rges/article/view/62
Molina, E. C., Córdova, J. D., Meza, E. Z., y López, P. P. (2017). La responsabilidad social empresarial en las empresas del Ecuador. Ingeniería Industrial. Actualidad y Nuevas Tendencias, 5(18), 23–44.
https://www.redalyc.org/pdf/2150/215052403003.pdf
Morales-Castro, J. A. (2015). La acreditación de
sustentabilidad y su impacto en los márgenes de
rentabilidad del sector industrial de la Bolsa Mexicana de Valores. Respuestas, 20(1), 16-29.
https://doi.org/10.22463/0122820X.256 DOI: https://doi.org/10.22463/0122820X.256
Narayanan, V., y Adams, C. A. (2017). Transformative change towards sustainability: the interaction between organisational discourses and organisational practices. Accounting and Business Research, 47(3), 344-368.
https://doi.org/10.1080/00014788.2016.1257930 DOI: https://doi.org/10.1080/00014788.2016.1257930
ONU. (2015). Transformar nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible. Asamblea General.
http://www.un.org/ga/search/view_doc.asp?symbol=A/70/L.1&Lang=S
Owen, D. L., y O’Dwyer, B. (2009). Corporate Social Responsibility: The Reporting and Assurance Dimension. In The Oxford Handbook of Corporate Social Responsibility.
https://doi.org/10.1093/oxfordhb/9780199211593.003.0017 DOI: https://doi.org/10.1093/oxfordhb/9780199211593.003.0017
Pérez, B. I. (2018). Evaluación financiera del
rendimiento y el riesgo del IPC y el IPC sustentable de la bolsa mexicana de valores de 2012 a 2016 (Tesis de doctorado, Universidad Autónoma de Aguascalientes).
http://bdigital.dgse.uaa.mx:8080/xmlui/handle/11317/1573
Plasencia Soler, J. A., Marrero Delgado, F., Bajo
Sanjuán, A. M., y Nicado García, M. (2018). Modelos para evaluar la sostenibilidad de las organizaciones. Estudios Gerenciales, 34(146), 63-73.
https://doi.org/10.18046/j.estger.2018.146.2662 DOI: https://doi.org/10.18046/j.estger.2018.146.2662
Rotner, E. (2016). Corporate Environmentalism: How Green is it Actually? Environmental Studies Honors Papers.
https://digitalcommons.conncoll.edu/envirohp/14/
Salazar, J., y Husted, B. W. (2009). Principals and
Agents: Further Thoughts on the Friedmanite Critique of Corporate Social Responsibility. In The Oxford Handbook of Corporate Social Responsibility.
https://doi.org/10.1093/oxfordhb/9780199211593.003.0006 DOI: https://doi.org/10.1093/oxfordhb/9780199211593.003.0006
Savitz, A. W., y Weber, K. (2007). The sustainability sweet spot. Environmental Quality Management, 17(2), 17–28. https://doi.org/10.1002/tqem.20161 DOI: https://doi.org/10.1002/tqem.20161
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Magdalena Miranda Pegueros
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
La Revista Trascender, Contabilidad y Gestión se compromete a asegurar la confidencialidad y privacidad dela información personal que se capture en éste sistema de conformidad con los lienamientos editoriales de la Universidad de Sonora
La información será utilizada únicamente para fines editoriales, académicos y de investigación, notificándose de forma directa al usuario registrado en el sistema, con el alcance que el usuario establezca al momento de su registro.
