Hacia un modelo de sustentabilidad empresarial integral
Keywords:
Organizational behavior, Sustainable development, Social Responsibility, Environmental accounting,, Environmental accounting, Social benefit
Abstract
In recent years, caring for the environment has been an issue that has occupied the agendas of organizations in the search for solutions, especially with regard to the adoption of sustainable practices in large companies. However, they do not value environmental care in the same way as they value their profits.This tendency generates a breakdown of the theoretical bases of Corporate Social Responsibility (CSR) practices. At this point, one relevant question emerges: How to generate a social benefit if the company prioritizes its economic benefits? This paper makes a theoretical review of the criticisms of CSR, starting from business motivations as the main axis of analysis, to propose a Comprehensive Business Sustainability Model whose objective is to generate homogeneity in this line of research that will guide future collaborative work in the matter.
References
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Bebbington, J., Larrinaga, C., y Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337–361. https://doi.org/10.1108/09513570810863932
Blowfield, M., & Frynas, J. G. (2005). Setting New Agendas: Critical Perspectives on Corporate Social Responsibility in the Developing World. International Affairs (Royal Institute of International Affairs 1944-), 81(3), 499–513. Retrieved from http://www.jstor.org/stable/3569630
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Fernández, J., & Bajo, A. (2012). La Teoría del Stakeholder o de los Grupos de Interés, pieza clave de la RSE, del éxito empresarial y de la sostenibilidad. ADResearch ESIC International Journal of Communication Research, 6, 130–143. https://doi.org/10.7263/ADR.RSC.006.07
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Friedman, M. (1970). The Social Responsibility of Business is to Increase its Profits The New York Times Magazine.
Gómez, C. (2014). El desarrollo sostenible: conceptos básicos, alcance y criterios para su evaluación. En B. G. Moreda (Ed.), Cambio climático y desarrollo sostenible (pp. 91–111).
Hanlon, G. (2009). Rethinking Corporate Social Responsibility and the Role of the Firm - On the Denial of Politics. The Oxford Handbook of Corporate Social Responsibility, 156–172. https://doi.org/10.1093/oxfordhb/9780199211593.003.0007
Hay, R., y Gray, E. (1974). Social Responsibilities of Business Managers. Academy of Management Journal, 17(1), 135–143. https://doi.org/10.5465/254777
Husted, B. W., y Salazar, J. de J. (2005). Un estudio exploratorio sobre la estrategia social de empresas grandes ubicadas en México. Contaduría y Administración, (215), 9–23. https://doi.org/10.22201/fca.24488410e.2005.556
Jensen, M. C., y Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
King, A., & Lenox, M. (2001). Does It Really Pay to Be Green? An Empirical Study of Firm Environmental and Financial Performance. Journal of Industrial Ecology, 5, 105–116. https://doi.org/10.1162/108819801753358526
Kuhn, T., y Deetz, S. (2009). Critical Theory and Corporate Social Responsibility : Can/Should We Get Beyond Cynical Reasoning? The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0008
Lyon, T., y Maxwell, J. (2007). Corporate Social Responsibility and the Environment: A Theoretical Perspective. Review of Environmental Economics and Policy, 2, 240–260. https://doi.org/10.2139/ssrn.1011793
Meadows, D. H., Meadows, D. L., Randers, J., y Behrens, W. W. (1972). Growth in the World System: World Model Behavior. In The limits of growth. Universe Books.
Melé, D. (2009). Corporate Social Responsibility Theories. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0003
Moneva, J. (2005). Información sobre responsabilidad social corporativa: Situación y tendencias. RAE: Revista Asturiana de Economía, (34), 43–67.
Observatorio de responsabilidad social corporativa. (2001). Libro Verde: Fomentar un marco europeo para la responsabilidad social de las empresas - Observatorio de Responsabilidad Social Corporativa. Libro Verde: Fomentar Un Marco Europeo Para La Responsabilidad Social de Las Empresas, 1–9. https://doi.org/10.1017/CBO9781107415324.004
ONU. (2015). Transformar nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible. En Asamblea General. Retrieved from http://www.un.org/ga/search/view_doc.asp?symbol=A/70/L.1yLang=S
Oosterhout, J. H., y Heugens, P. (2009). Much Ado About Nothing: A conceptual critique of CSR. In The Oxford Handbook of Corporate Social Responsibility.
Owen, D. L., y O’Dwyer, B. (2009). Corporate Social Responsibility: The Reporting and Assurance Dimension. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0017
Phillips, R., Freeman, R. E., y Wicks, A. C. (2003). What Stakeholder Theory is Not. Business Ethics Quarterly, 13(4), 479–502. https://doi.org/10.5840/beq200313434
Rotner, E. (2016). Corporate Environmentalism: How Green is it Actually? Environmental Studies Honors Papers. Retrieved from http://digitalcommons.conncoll.edu/envirohphttp://digitalcommons.conncoll.edu/envirohp/14
Salazar, J., y Husted, B. W. (2009). Principals and Agents: Further Thoughts on the Friedmanite Critique of Corporate Social Responsibility. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0006
Savitz, A. W., y Weber, K. (2007). The sustainability sweet spot. Environmental Quality Management, 17(2), 17–28. https://doi.org/10.1002/tqem.20161
Server, R. J., y Grañana, I. (2005). La Responsabilidad Social Corporativa (RSC) y su gestión integrada. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 137–161.
Agle, B., Donaldson, T., Freeman, R., Jensen, M., Mitchell, R., & Wood, D. (2008). Dialogue: Toward Superior Stakeholder Theory. Business Ethics Quarterly, 18. https://doi.org/10.2307/27673227
Andrés, E. F., Salinas, E. M., y Vallejo, J. M. (2010). La influencia de factores de presión en el comportamiento medioambiental de la empresa: análisis del efecto moderador del tipo de actividad. Revista Europea de Dirección y Economía de La Empresa, 19(1), 127–146.
Banerjee, S. B. (2001). Corporate environmental strategies and actions. Management Decision - MANAGE DECISION, 39, 36–44. https://doi.org/10.1108/EUM0000000005405
Banerjee, S. B. (2002). Corporate environmentalism: The construct and its measurement. Journal of Business Research, 55(3), 177–191. https://doi.org/10.1016/S0148-2963(00)00135-1
Banerjee, S. B., Iyer, E. S., y Kashyap, R. K. (2003). Corporate Environmentalism: Antecedents and Influence of Industry Type. Journal of Marketing, 67(2), 106–122. Retrieved from http://www.jstor.org/stable/30040526
Bebbington, J., Larrinaga, C., y Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337–361. https://doi.org/10.1108/09513570810863932
Blowfield, M., & Frynas, J. G. (2005). Setting New Agendas: Critical Perspectives on Corporate Social Responsibility in the Developing World. International Affairs (Royal Institute of International Affairs 1944-), 81(3), 499–513. Retrieved from http://www.jstor.org/stable/3569630
Bowen, H. (1954). Social Responsibilities of the Businessman by Howard R. Bowen. Oxford Journals, 92(2), 223–228. Retrieved from https://books.google.co.uk/books?hl=en&lr=&id=ALIPAwAAQBAJ&oi=fnd&pg=PT5&ots=da8eNjtmvu&sig=i_orSEqjAnKiQOXB4Mjm7_8K5OQ&redir_esc=y#v=onepage&q&f=false
Carrillo, S. T., Ó’Reilly, P. R., Pelegrín, A., & Urra, K. (2007). Evaluación de la contabilidad financiera y gestión medioambiental en empresas turísticas. Teoría y Praxis, 3(3), 173–185. https://doi.org/10.22403/uqroomx/typ03/15
Carroll, A. (2009). A History of Corporate Social Responsibility: Concepts and Practices. In The Oxford Handbook of Corporate Social Responsibility (pp. 19–46). https://doi.org/10.1093/oxfordhb/9780199211593.003.0002
Coca Cola México. (2019). Las botellas que más importan son las vacías, ¡Involúcrate y hagamos esto juntos! Retrieved February 28, 2020, from 25 de octubre website: https://www.coca-colamexico.com.mx/historias/Hagamos-Esto-Juntos
Crane, A., McWilliams, A., Matten, D., Moon, J., & Siegel, D. (2009). The Corporate Social Responsibility Agenda. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0001
Earnhart, D., Khanna, M., & Lyon, T. (2014). Corporate Environmental Strategies in Emerging Economies. Review of Environmental Economics and Policy, 8, 164–185. https://doi.org/10.1093/reep/reu001
Elkington, J. (1994). Towards the Sustainable Corporation: Win-Win-Win Business Strategies for Sustainable Development. California Management Review, 36(2), 90–100. https://doi.org/10.2307/41165746
Esty, D. C., & Porter, M. E. (1998). Industrial Ecology and Competitiveness. Journal of Industrial Ecology, 2(1), 35–43. https://doi.org/10.1162/jiec.1998.2.1.35
Fernández, J., & Bajo, A. (2012). La Teoría del Stakeholder o de los Grupos de Interés, pieza clave de la RSE, del éxito empresarial y de la sostenibilidad. ADResearch ESIC International Journal of Communication Research, 6, 130–143. https://doi.org/10.7263/ADR.RSC.006.07
Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach - R. Edward Freeman - Google Books. Retrieved from https://books.google.de/books?hl=de&lr=&id=NpmA_qEiOpkC&oi=fnd&pg=PR5&dq=Strategic+management+:+a+stakeholder+approach++ebook&ots=6-jmH1MbVK&sig=hLPh77apjKA0U7jLpoeVM50nDtA#v=onepage&q&f=false
Friedman, M. (1970). The Social Responsibility of Business is to Increase its Profits The New York Times Magazine.
Gómez, C. (2014). El desarrollo sostenible: conceptos básicos, alcance y criterios para su evaluación. En B. G. Moreda (Ed.), Cambio climático y desarrollo sostenible (pp. 91–111).
Hanlon, G. (2009). Rethinking Corporate Social Responsibility and the Role of the Firm - On the Denial of Politics. The Oxford Handbook of Corporate Social Responsibility, 156–172. https://doi.org/10.1093/oxfordhb/9780199211593.003.0007
Hay, R., y Gray, E. (1974). Social Responsibilities of Business Managers. Academy of Management Journal, 17(1), 135–143. https://doi.org/10.5465/254777
Husted, B. W., y Salazar, J. de J. (2005). Un estudio exploratorio sobre la estrategia social de empresas grandes ubicadas en México. Contaduría y Administración, (215), 9–23. https://doi.org/10.22201/fca.24488410e.2005.556
Jensen, M. C., y Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
King, A., & Lenox, M. (2001). Does It Really Pay to Be Green? An Empirical Study of Firm Environmental and Financial Performance. Journal of Industrial Ecology, 5, 105–116. https://doi.org/10.1162/108819801753358526
Kuhn, T., y Deetz, S. (2009). Critical Theory and Corporate Social Responsibility : Can/Should We Get Beyond Cynical Reasoning? The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0008
Lyon, T., y Maxwell, J. (2007). Corporate Social Responsibility and the Environment: A Theoretical Perspective. Review of Environmental Economics and Policy, 2, 240–260. https://doi.org/10.2139/ssrn.1011793
Meadows, D. H., Meadows, D. L., Randers, J., y Behrens, W. W. (1972). Growth in the World System: World Model Behavior. In The limits of growth. Universe Books.
Melé, D. (2009). Corporate Social Responsibility Theories. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0003
Moneva, J. (2005). Información sobre responsabilidad social corporativa: Situación y tendencias. RAE: Revista Asturiana de Economía, (34), 43–67.
Observatorio de responsabilidad social corporativa. (2001). Libro Verde: Fomentar un marco europeo para la responsabilidad social de las empresas - Observatorio de Responsabilidad Social Corporativa. Libro Verde: Fomentar Un Marco Europeo Para La Responsabilidad Social de Las Empresas, 1–9. https://doi.org/10.1017/CBO9781107415324.004
ONU. (2015). Transformar nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible. En Asamblea General. Retrieved from http://www.un.org/ga/search/view_doc.asp?symbol=A/70/L.1yLang=S
Oosterhout, J. H., y Heugens, P. (2009). Much Ado About Nothing: A conceptual critique of CSR. In The Oxford Handbook of Corporate Social Responsibility.
Owen, D. L., y O’Dwyer, B. (2009). Corporate Social Responsibility: The Reporting and Assurance Dimension. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0017
Phillips, R., Freeman, R. E., y Wicks, A. C. (2003). What Stakeholder Theory is Not. Business Ethics Quarterly, 13(4), 479–502. https://doi.org/10.5840/beq200313434
Rotner, E. (2016). Corporate Environmentalism: How Green is it Actually? Environmental Studies Honors Papers. Retrieved from http://digitalcommons.conncoll.edu/envirohphttp://digitalcommons.conncoll.edu/envirohp/14
Salazar, J., y Husted, B. W. (2009). Principals and Agents: Further Thoughts on the Friedmanite Critique of Corporate Social Responsibility. In The Oxford Handbook of Corporate Social Responsibility. https://doi.org/10.1093/oxfordhb/9780199211593.003.0006
Savitz, A. W., y Weber, K. (2007). The sustainability sweet spot. Environmental Quality Management, 17(2), 17–28. https://doi.org/10.1002/tqem.20161
Server, R. J., y Grañana, I. (2005). La Responsabilidad Social Corporativa (RSC) y su gestión integrada. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 137–161.
Published
2020-11-09
Section
Artículos
