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Medición financiera de la gestión de la responsabilidad social

Author

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  • Pedro P. Franco Concha

    () (Universidad del Pacífico, Lima (Perú))

Abstract

La responsabilidad social es un tema que ha despertado el interés del sector empresarial en la búsqueda deldesarrollo sostenible. Esta nueva forma de gestión, que comprende una relación armónica con los grupos deinterés, pasa a tener un rol protagónico en la dirección de los negocios.Dado este escenario, el uso de reportes de sostenibilidad como evidencia de implementación de dichafilosofía, resulta necesario. Sin embargo, estos no logran evaluar los beneficios económicos obtenidos sobrela base de esta nueva práctica.La presente investigación nace de la siguiente interrogante: ¿Qué tan rentable implica ser socialmente responsabley de qué manera se puede analizar esta generación de valor? En consecuencia, el propósito es brindar un acercamientoa la medición financiera de los resultados alcanzados a partir de la gestión de la responsabilidad social.

Suggested Citation

  • Pedro P. Franco Concha, 2010. "Medición financiera de la gestión de la responsabilidad social," Journal of Business, Universidad del Pacífico (Lima, Perú), Universidad del Pacífico (Lima, Perú), vol. 2(2), pages 57-75.
  • Handle: RePEc:udp:journl:v:2:y:2010:i:2:p:57-75
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    File URL: http://revistas.up.edu.pe/index.php/business/article/view/36/37
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    Keywords

    Responsabilidad social empresarial; desarrollo sostenible; creación de valor para la empresa; indicadores; sostenibilidad; ratios de sostenibilidad;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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