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La responsabilidad social empresarial desde la percepción del capital humano. Estudio de un caso

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  • López Salazar, Alejandra
  • Ojeda Hidalgo, José Felipe
  • Ríos Manríquez, Martha

Abstract

Esta investigación tiene como objetivo analizar los factores que mayor impacto tienen sobre el nivel de responsabilidad social empresarial (RSE), desde la perspectiva del capital humano. A través de un estudio de caso, se encuestó a 68 empleados utilizando el modelo de RSE basado en la norma ISO 26000, en el cual se analizan las variables de derechos humanos, prácticas laborales, medio ambiente, prácticas justas de operación, asuntos de consumidores, participación activa y desarrollo de la comunidad. Los resultados del análisis de regresión muestran que el nivel de RSE, desde la percepción de los trabajadores, está en función de las prácticas justas de operación, asuntos de consumidores, participación activa y desarrollo de la comunidad, prácticas laborales y medio ambiente. Así mismo, muestran que existen diferencias por género en la percepción de los trabajadores respecto al nivel de responsabilidad social de la empresa. Se presentan implicaciones para el sector académico, empresarial y gubernamental.

Suggested Citation

  • López Salazar, Alejandra & Ojeda Hidalgo, José Felipe & Ríos Manríquez, Martha, 2017. "La responsabilidad social empresarial desde la percepción del capital humano. Estudio de un caso," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 36-46.
    • Handle: RePEc:eee:spacre:v:20:y:2017:i:1:p:36-46
    DOI: 10.1016/j.rcsar.2016.01.001
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    References listed on IDEAS

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    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
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    1. Karla Gabriela Gomez Bull & Marisela Vargas Salgado & Aurora Irma Maynez Guaderrama & Gabriel Ibarra Mejia, 2018. "Impact Of Age In Psychological Contract On Employees Of Restaurant Sector In The North Of Mexico Impacto De La Edad En El Contrato Psicologico En Empleados Del Sector Restaurantero Del Norte De Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 11(4), pages 11-19.

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