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Las dimensiones de la responsabilidad social de las empresas: una guía de lectura para su estudio

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  • Ricardo Cuevas Moreno

Abstract

Este artículo propone una guía de lectura para el estudio de la RSE mediante tres dimensiones (herramienta de la actualidad, utilidad para la administración y construcción ideológica) las cuales corresponden lógica e históricamente a la evolución de la RSE. En efecto, el estado de conocimiento y desarrollo de la RSE en las últimas dos décadas se cristaliza en un discurso y una serie de herramientas en la actualidad. El juego de útiles para su aplicación y evaluación constituye la dimensión de útil para la administración. Al discurso corresponde la dimensión ideológica y doctrinaria; de tal manera que éstas se entrelazan en la praxis de la administración. Estas dimensiones permiten comprender el contenido y la forma de la RSE. En otros términos, esta división teórica tridimensional es al propio tiempo una guía de lectura para el estudio de la RSE. Se concluye, que pese al progreso que la responsabilidad social empresarial representa, subsiste la contradicción entre su vocación humanista/ecologista frente al interés privado.

Suggested Citation

  • Ricardo Cuevas Moreno, 2011. "Las dimensiones de la responsabilidad social de las empresas: una guía de lectura para su estudio," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:011659
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    References listed on IDEAS

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    1. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-795, December.
    2. Samuel Mercier, 2004. "L'Ethique dans les entreprises," Post-Print hal-00156446, HAL.
    3. repec:dau:papers:123456789/657 is not listed on IDEAS
    4. Abagail McWilliams & Donald Siegel, 2000. "Corporate social responsibility and financial performance: correlation or misspecification?," Strategic Management Journal, Wiley Blackwell, vol. 21(5), pages 603-609, May.
    5. Scott J. Callan & Janet M. Thomas, 2009. "Corporate financial performance and corporate social performance: an update and reinvestigation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(2), pages 61-78, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Responsabilidad social de la empresa; dimensión de útil de la administración; dimensión ideológica; totalidad; práctica organizacional.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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