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La Gestión del Comité Ético de las Empresas Medianas: Un Estudio Empírico

Author

Listed:
  • Martha Ríos-Manríquez

    (Universidad de Guanajuato)

  • Eva Conraud Koellner
  • Julian Ferrer Guerra
  • María Dolores Sánchez-Fernández

    (Universidade da Coruña)

Abstract

En la responsabilidad social de las empresas (RSE), los dueños, socios o directivos se enfrentan a la disyuntiva de elegir una metodología flexible y adaptable, como la Norma SGE21, la cual sugiere designar a un comité de gestión ético que garantice el cumplimiento del modelo de RSE adoptado, alineado a su estrategia y objetivos. Designado por el consejo de administración, situación que es normal en empresas grandes, estructura que no es la misma para empresas medianas. Por consiguiente, este estudio tiene tres objetivos: identificar la influencia de las variables alta dirección, personas que integran la organización, clientes, proveedores, entorno social, ambiental y competencia en la responsabilidad social de las empresas medianas de Celaya, Guanajuato, México (RSEM) y en el comité de gestión ético y socialmente responsable (CGESR). El tercero es identificar si el comité de gestión ética y socialmente responsable otorga la misma prioridad en su gestión que los dueños o directivos hacia la Norma SGE21. Para tal efecto, la investigación se aborda bajo unenfoque cuantitativo de tipo descriptivo y de regresión lineal por el método de mínimos cuadrados ordinarios, mediante una muestra de 82 empresas, proponiendo los modelos RSEM y CGERS.

Suggested Citation

  • Martha Ríos-Manríquez & Eva Conraud Koellner & Julian Ferrer Guerra & María Dolores Sánchez-Fernández, 2023. "La Gestión del Comité Ético de las Empresas Medianas: Un Estudio Empírico," RPER, Associação Portuguesa para o Desenvolvimento Regional, issue 66, pages 63-80, September.
    • Handle: RePEc:apd:rper00:y:2023:i:66:id:40
    DOI: 10.59072/rper.vi66.40
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    References listed on IDEAS

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