Incorporación de la responsabilidad social empresaria en decisiones de inversión utilizando técnicas multicriterio
Corporate Social Responsibility (CSR) has become a relevant aspect totake into account when making investment decisions. Accordingly, companiesmust report on their overall performance regarding not only economicand financial aspects, but also corporate governance, social and environmentalissues. How...
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| Autores principales: | , , , , |
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Ediciones UNL
2018
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| Materias: | |
| Acceso en línea: | https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7238 |
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| Sumario: | Corporate Social Responsibility (CSR) has become a relevant aspect totake into account when making investment decisions. Accordingly, companiesmust report on their overall performance regarding not only economicand financial aspects, but also corporate governance, social and environmentalissues. However, both the quantity and quality of the informationprovided in the reports on CSR submitted by the companies are varied andthe criteria for the elaboration of those reports do not always match. Thus,we wonder: what are the aspects of interest that an Argentine investorhas in mind?In this paper, the indicators which are most relevant -not only for thecompanies but also for the stakeholders- were used to measure the importanceof CSR in different economic sectors. For this purpose, we workedwith the multi-criteria decision-making technique -a.k.a. the analytic hierarchyprocess (AHP)-, starting from the main standard indicators that canbe applied in Argentina and using the information obtained from surveysadministered to two different interest groups. This allowed us to divide theproblem in different levels of hierarchy.When comparing the results obtained with the application of the AHPmethodology, we can see that the order of preference in the alternativesdiffers from the established one which is based on the volume traded inthe capital market. The financial sector, regarded as crucial in the develciencias opment of the country’s economy, has demonstrated a certain degree ofprogress in terms of social responsibility practices. This was reflected inthe results obtained, where a greater formal commitment of the companiesof this sector to CSR practices is clearly seen. However, it is necessaryto continue implementing this sustainability policy, getting involved inprojects that contribute to the well-being of the population. |
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