Medición de la responsabilidad social empresarial: una revisión de la literatura (2010-2017)
Measurement corporate social responsibility: A review of the literature (2010-2017)
Andrés Puentes López , Melissa Lis-Gutiérrez
Suma de Negocios, 9(20), 145-152, julio-diciembre 2018, ISSN 2215-910X
http://dx.doi.org/10.14349/sumneg/2018.V9.N20.A9
Recibido el 9 de Mayo de 2018
Aceptado el 22 de Junio de 2018
Online el 1 de Julio de 2018
Este artículo busca establecer cuáles son las formas de medición de la responsabilidad social empresarial (RSE) que se han documentado en la literatura académica, entre 2010 y 2017. A partir de una identificación preliminar de 250 documentos relacionados con la RSE, se seleccionó una muestra de 33 artículos que utilizan explícitamente alguna clasificación o propuesta de las formas de medición. Fue posible determinar que las principales propuestas para este tipo de medición están relacionadas con (1) el análisis de los informes presentados por las empresas, y (2) la formulación de indicadores únicos y múltiples.
Palabras clave:
Responsabilidad social empresarial,
responsabilidad social corporativa,
responsabilidad social,
indicadores de responsabilidad social,
medición de la RSC
Códigos JEL:
M14, M10, M19, M29, L29
The objective of this paper is to establish the forms of measurement of Corporate Social Responsibility (CSR) which have been documented in the academic literature, between 2010 and 2017. From a preliminary selection of 250 documents related to CSR, it was selected a sample of 32 papers that make explicit the use of the classification of the proposal forms of measurement. This process has enabled to determine that the main proposals for this type of measurement are related to the analysis of the reports presented by the companies, as well as the formulation of a single and multiple indicators.
Keywords:
Social responsibility,
corporate social responsibility,
social responsibility,
social responsibility indicators,
measure of social responsibility
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Dimensions
PlumX
Instituciones
Universidad Central, Bogotá, Colombia
Universidad de Ciencias Aplicadas y Ambientales (UDCA) Bogotá, Colombia
Copyright © 2018. Fundación Universitaria Konrad Lorenz, Colombia

