La sostenibilidad en un mercado emergente - En el contexto de la alta dirección
Main Article Content
Keywords
Responsabilidad social de las empresas, País en desarrollo, Consejo de administración
Resumen
El concepto de RSC es todavía novedoso en Sri Lanka y en las empresas del país, y su adopción está en la fase inicial. Los especialistas de los países en desarrollo están realizando estudios basados en la RSE. Este estudio pretende explorar cómo y en qué medida las empresas de los países emergentes pueden llevar a cabo actividades de RSE; los tipos de beneficios que las empresas pueden obtener de las actividades impulsadas por la RSE; y los tipos de beneficios que la sociedad puede obtener de la RSE. Este estudio permite identificar las prácticas de RSE existentes y analizar los beneficios que pueden generar. El estudio se realizó con 50 de las empresas de mayor capitalización bursátil que cotizan en la Bolsa de Colombo, Sri Lanka. El grupo objetivo estaba formado por 70 consejos de administración de las empresas seleccionadas. Se utilizó un cuestionario estructurado para la recogida de datos. Los consejos de administración que respondieron creen que el criterio más importante en la pirámide de la RSE es la responsabilidad económica. Esta respuesta indica que las empresas deben dar prioridad a la generación de beneficios y luego utilizar sus ganancias para el bienestar de la sociedad.
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https://pdfs.semanticscholar.org/5f2b/1f5e4ebba3c7cc0038c60b202c03eae33a28.pdf
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Fernando, S., Lawrence, S., Kelly, M., & Arunachalam, M. (2015). CSR practices in Sri Lanka: an exploratory analysis. Social Responsibility Journal, 11(4), 868-892.
Friedman, M. (1970). The social responsibility of business is to increase its profits. In Walther Zimmerli, W. Ch., ·Richter, K., & Holzinger, M. (Eds), Corporate Ethics and Corporate Governance. Springer-Verlag Berlin Heidelberg.
https://link.springer.com/chapter/10.1007/978-3-540-70818-6_14
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Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2016). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369-400.
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Hemingway, C. A. (2005). Personal values as a catalyst for corporate social entrepreneurship. Journal of Business Ethics, 60, 233-249.
Hillman, A. J., & Dalziel, T. (2003). Boards of directors and firm performance: integrating agency and resource dependence perspectives. Academy of Management Review, 28(3), 383-396.
Hemingway, C. A., & Maclagan, P. W. (2004). Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33-44.
Ibrahim, N. A., & Angelidis, J. P. (1995). The Corporate social responsiveness orientation of board members: are there differences between inside and outside directors? Journal of Business Ethics, 14(5), 405-410.
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Jamali, D., & Mirshak, R. (2007). Corporate social responsibility (CSR): theory and practice in a developing country context. Journal of Business Ethics, 72(3), 243-262.
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dic 12, 2022
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Withanage, E., & Dutzi, A. . (2022). La sostenibilidad en un mercado emergente - En el contexto de la alta dirección. AD-Minister, (41), 57–90. https://doi.org/10.17230/Ad-minister.41.3
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Eshari Withanage, University of Siegen
Eshari Withanage completó recientemente sus estudios de doctorado en la Universidad de Siegen, Alemania. Tiene una Maestría en Administración de Empresas (Universidad de Gales, Reino Unido) y una Licenciatura en Finanzas (Universidad de Colombo, Sri Lanka). También es Contadora de Gestión Colegiada Asociada (ACMA) y Contadora de Gestión Global Colegiada (CGMA). Tiene experiencia laboral corporativa y gerencial en varias firmas globales y multinacionales. ORCID: https://orcid.org/0000-0002-0218-2923, dirección de correo electrónico institucional: eshari.withanage@uni-siegen.de
Andreas Dutzi, University of Siegen
Andreas Dutzi, Catedrático de Gestión, Contabilidad y Gobierno Corporativo de la Universidad de Siegen, Alemania. Sus intereses de investigación incluyen informes de sostenibilidad, responsabilidad corporativa, gobierno de organizaciones sin fines de lucro y empresas familiares. Andreas Dutzi es miembro de varias asociaciones académicas, p. la Academia Europea de Gestión (EURAM), Sociedad Internacional de Gobierno Corporativo (ICGS). Es revisor ad-hoc de varias revistas académicas y congresos. ORCID: https://orcid.org/0000-0003-3903-4470, dirección de correo electrónico institucional: andreas.dutzi@uni-siegen.de
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