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Evolución histórica de los conceptos de responsabilidad social empresarial y balance social

Author

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  • Juan Guillermo Correa Jaramillo

Abstract

El término responsabilidad social corporativa se utiliza frecuentemente en dos contextos diferentes: para describir lo que de hecho está haciendo la empresa y para describir lo que debería estar haciendo. Es decir, un enfoque descriptivo y uno normativo. Las acciones sociales del sector privado complementan el quehacer estatal. Son numerosos los ejemplos en los cuales el sector privado está realizando una contribución importante. Es necesario considerar que la tendencia hacia la globalización ha creado nuevos retos para el sector privado en lo relativo a sus obligaciones y responsabilidades con respecto a la sociedad en general. El objetivo de este texto es lograruna aproximación y diferenciación de los conceptos de responsabilidad social empresarial y balance social. La principal conclusión a la que se llegó es que las empresas objeto de estudio no aplican un modelo para la elaboración del balance social y que no construyen indicadores de gestión social propios.

Suggested Citation

  • Juan Guillermo Correa Jaramillo, 2007. "Evolución histórica de los conceptos de responsabilidad social empresarial y balance social," Revista Semestre Económico, Universidad de Medellín, November.
    • Handle: RePEc:col:000217:005639
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    File URL: http://revistas.udem.edu.co/index.php/economico/article/view/682/623
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    More about this item

    Keywords

    Responsabilidad social empresarial; balance social; políticas y acciones sociales; filantropía; sostenibilidad;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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