Factores diferenciadores de las empresas del índice de responsabilidad español

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Publicado 18-09-2018
María José Charlo Molina Ismael Moya Clemente Ana María Muñoz Rubio

Resumen

Una importante línea de investigación en Responsabilidad Social Corporativa (RSC) se centra en analizar la relación entre el comportamiento financiero (performance financiera) de las compañías y la adopción de prácticas responsables en la gestión empresarial (performance social) con el objetivo de determinar si existe dicha relación y en su caso, el signo de la misma. Los resultados obtenidos en este campo no son concluyentes y en algunos casos contradictorios. Por ello, se ha considerado relevante analizar a través del presente trabajo si existen diferencias en las variables económico-financieras de las empresas que componen el FTSE4Good IBEX frente a las que perteneciendo al IBEX, su índice de referencia, no forman parte del índice responsable. Para ello, se incluye el marco teórico que trata de explicar la naturaleza de la relación entre los resultados sociales y resultados financieros y un estudio empírico con datos referidos al periodo 2007 y 2008. Los resultados obtenidos señalan como aspectos diferenciadores entre ambos grupos de empresas, las variables relacionadas con el riesgo de mercado, así como el endeudamiento y el tamaño.

Cómo citar

Charlo Molina, M. J., Moya Clemente, I., & Muñoz Rubio, A. M. (2018). Factores diferenciadores de las empresas del índice de responsabilidad español. Cuadernos De Gestión, 13(2), 15–37. https://doi.org/10.5295/cdg.110296mc
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Keywords

Responsabilidad Social Corporativa, Inversión Socialmente Responsable, Índices éticos o socialmente responsables, FTSE4Good IBEX

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