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Sede: Claustro de San Agustín, Centro Histórico, Calle de la Universidad Cra. 6 #36-100
Colombia, Bolívar, Cartagena
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dc.contributor.author | Camargo, David | spa |
dc.contributor.author | Ruiz, Liliana | spa |
dc.date.accessioned | 2023-04-14T00:00:00Z | |
dc.date.accessioned | 2024-09-05T20:24:29Z | |
dc.date.available | 2023-04-14T00:00:00Z | |
dc.date.available | 2024-09-05T20:24:29Z | |
dc.date.issued | 2023-04-14 | |
dc.description.abstract | Objetivos: Determinar el efecto de la Responsabilidad Social Empresarial sobre la rentabilidad empresarial, medida por los indicadores de desempeño financiero: rentabilidad de los activos y rentabilidad del patrimonio, de mil empresas colombianas de seis sectores económicos: agropecuario, comercial, construcción, manufacturero, minero y servicios. Métodos: La metodología utilizada es cuantitativa y los métodos usados para el procesamiento de los datos son los de Mínimos Cuadrados Ordinarios y por errores robustos para corregir problemas de heterocedasticidad, y de Mínimos Cuadrados Generalizados Factibles. Resultados: El efecto de la Responsabilidad Social Empresarial sobre la rentabilidad no es significativo para los sectores agropecuario y comercial, lo que confirma la hipótesis de neutralidad. Para la rentabilidad del patrimonio en el sector minero, y para la rentabilidad de los activos en los sectores de manufacturas y servicios, los resultados sí son significativos mostrando un efecto positivo de la Responsabilidad Social Empresarial, por el contrario, la rentabilidad del patrimonio para los sectores construcción y servicios, siendo significativa evidencia una relación negativa entre la Responsabilidad Social Empresarial y este indicador. Conclusión: El efecto de la Responsabilidad Social Empresarial sobre la rentabilidad depende del sector económico y del indicador de desempeño financiero que se analice. | spa |
dc.description.abstract | Background and objectives: Determine the effect of Corporate Social Responsibility (CSR) on business profitability, measured by financial performance indicators: profitability of assets and profitability of equity, of a thousand Colombian companies from six economic sectors: agriculture, commercial, construction, manufacturing, mining and services. Methods: The methodology used is quantitative and the methods used for data processing are Ordinary Least Squares and robust errors to correct heteroscedasticity problems, and Feasible Generalized Least Squares. Findings: The effect of Corporate Social Responsibility (CSR) on profitability is not significant for the agricultural and commercial sectors, which confirms the hypothesis of neutrality. For the equity profitability in the mining sector, and for the asset profitability in the manufacturing and services sectors, the results are significant, showing a positive effect of Corporate Social Responsibility (CSR); on the contrary, the equity profitability for construction and services sectors, being significant shows evidence of a negative relationship between Corporate Social Responsibility (CSR) and this indicator. Conclusion: The effect of Corporate Social Responsibility (CSR) on profitability depends on the economic sector and firms’ financial performance. | eng |
dc.format.mimetype | application/pdf | spa |
dc.identifier.doi | 10.32997/pe-2023-4547 | |
dc.identifier.eissn | 2463-0470 | |
dc.identifier.issn | 0122-8900 | |
dc.identifier.uri | https://hdl.handle.net/11227/17928 | |
dc.identifier.url | https://doi.org/10.32997/pe-2023-4547 | |
dc.language.iso | spa | spa |
dc.publisher | Universidad de Cartagena | spa |
dc.relation.bitstream | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/download/4547/3557 | |
dc.relation.citationendpage | 115 | |
dc.relation.citationissue | 2 | spa |
dc.relation.citationstartpage | 93 | |
dc.relation.citationvolume | 31 | spa |
dc.relation.ispartofjournal | Panorama Económico | spa |
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dc.rights | David Camargo, Liliana Ruiz - 2024 | spa |
dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | spa |
dc.rights.creativecommons | Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0. | spa |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0 | spa |
dc.source | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/4547 | spa |
dc.subject | Corporate social responsibility | eng |
dc.subject | Cost effectiveness | eng |
dc.subject | Firms | eng |
dc.subject | Ordinary Least Squares | eng |
dc.subject | Empresas | spa |
dc.subject | Mínimos cuadrados ordinarios | spa |
dc.subject | Rentabilidad | spa |
dc.subject | Responsabilidad Social Empresarial | spa |
dc.title | Efectos de la Responsabilidad Social Empresarial (RSE) sobre la rentabilidad empresarial | spa |
dc.title.translated | Effects of Corporate Social Responsibility (CSR) on business profitability | eng |
dc.type | Artículo de revista | spa |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | spa |
dc.type.content | Text | spa |
dc.type.driver | info:eu-repo/semantics/article | spa |
dc.type.local | Journal article | eng |
dc.type.redcol | http://purl.org/redcol/resource_type/ARTREF | spa |
dc.type.version | info:eu-repo/semantics/publishedVersion | spa |
dspace.entity.type | Publication | spa |
Sede: Claustro de San Agustín, Centro Histórico, Calle de la Universidad Cra. 6 #36-100
Colombia, Bolívar, Cartagena
Ver más...