Publicación:
Efectos de la Responsabilidad Social Empresarial (RSE) sobre la rentabilidad empresarial

dc.contributor.authorCamargo, Davidspa
dc.contributor.authorRuiz, Lilianaspa
dc.date.accessioned2023-04-14T00:00:00Z
dc.date.accessioned2024-09-05T20:24:29Z
dc.date.available2023-04-14T00:00:00Z
dc.date.available2024-09-05T20:24:29Z
dc.date.issued2023-04-14
dc.description.abstractObjetivos: 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.abstractBackground 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.mimetypeapplication/pdfspa
dc.identifier.doi10.32997/pe-2023-4547
dc.identifier.eissn2463-0470
dc.identifier.issn0122-8900
dc.identifier.urihttps://hdl.handle.net/11227/17928
dc.identifier.urlhttps://doi.org/10.32997/pe-2023-4547
dc.language.isospaspa
dc.publisherUniversidad de Cartagenaspa
dc.relation.bitstreamhttps://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/download/4547/3557
dc.relation.citationendpage115
dc.relation.citationissue2spa
dc.relation.citationstartpage93
dc.relation.citationvolume31spa
dc.relation.ispartofjournalPanorama Económicospa
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dc.rightsDavid Camargo, Liliana Ruiz - 2024spa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2spa
dc.rights.creativecommonsEsta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.spa
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0spa
dc.sourcehttps://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/4547spa
dc.subjectCorporate social responsibilityeng
dc.subjectCost effectivenesseng
dc.subjectFirmseng
dc.subjectOrdinary Least Squareseng
dc.subjectEmpresasspa
dc.subjectMínimos cuadrados ordinariosspa
dc.subjectRentabilidadspa
dc.subjectResponsabilidad Social Empresarialspa
dc.titleEfectos de la Responsabilidad Social Empresarial (RSE) sobre la rentabilidad empresarialspa
dc.title.translatedEffects of Corporate Social Responsibility (CSR) on business profitabilityeng
dc.typeArtículo de revistaspa
dc.type.coarhttp://purl.org/coar/resource_type/c_6501spa
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85spa
dc.type.contentTextspa
dc.type.driverinfo:eu-repo/semantics/articlespa
dc.type.localJournal articleeng
dc.type.redcolhttp://purl.org/redcol/resource_type/ARTREFspa
dc.type.versioninfo:eu-repo/semantics/publishedVersionspa
dspace.entity.typePublicationspa

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