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La responsabilidad social corporativa y el desempeño financiero: un análisis en empresas mexicanas que cotizan en la bolsa

Author

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  • Alonso-Almeida María del Mar

    (Universidad Autónoma de Madrid)

  • Rodríguez García Martha del Pilar

    (Universidad Autónoma de Nuevo León)

  • Cortez Alejandro Klender Aimer

    (Universidad Autónoma de Nuevo León)

  • Abreu Quintero José Luis

    (Universidad Autónoma de Nuevo León)

Abstract

Corporate Social responsibility (CSR) is becoming very important in the last two decades as a strategy that can contribute to the company and to build a more equitable and sustainable overall future financial performance. However, in what has to do with the financial performance, so far, the results obtained by the doctrine have been mixed. This paper analyzes the impact on the financial performance of Mexican listed companies that have earned the distinction of socially responsible companies. The results obtained show that there is a positive relationship between financial performance and obtaining such distinction as shown in financial variables like ROE and ROA, earnings per share (UPA) and the price ratio between books (P/VL) value. Evidence found provides some recommendations for Mexican companies and policy-makers in this field.

Suggested Citation

  • Alonso-Almeida María del Mar & Rodríguez García Martha del Pilar & Cortez Alejandro Klender Aimer & Abreu Quintero José Luis, 2012. "La responsabilidad social corporativa y el desempeño financiero: un análisis en empresas mexicanas que cotizan en la bolsa," Contaduría y Administración, Accounting and Management, vol. 57(1), pages 53-77, enero-mar.
    • Handle: RePEc:nax:conyad:v:57:y:2012:i:1:p:53-77
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    References listed on IDEAS

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    2. Angelica Alonso Rivera & Nora Gavira-Durón, 2021. "Responsabilidad Social Empresarial, análisis de largo plazo del impacto sobre el desempeño financiero para empresas del IPC sustentable," Revista de Investigación en Ciencias Contables y Administrativas, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, vol. 6(2), pages 80-100, July.
    3. Angelica Alonso Rivera & Nora Gavira-Durón, 2021. "Responsabilidad Social Empresarial, análisis de largo plazo del impacto sobre el desempeño financiero para empresas del IPC sustentable," Revista de Investigación en Ciencias Contables y Administrativas, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, vol. 6(2), pages 80-100, July.
    4. Gabriela Monforte García & Andreas Michael Hartmann & Gabriela María Farías Martínez, 2017. "Institutional statements and individual perceptions of sustainability in Mexican business schools," Contaduría y Administración, Accounting and Management, vol. 62(1), pages 5-24, Enero-Mar.
    5. Creixans-Tenas, Judit & Arimany-Serrat, Núria, 2018. "Las empresas hospitalarias de Andalucía, Cataluña y la Comunidad de Madrid: Análisis financiero y de sostenibilidad/Hospital Companies of Andalucía, Catalonia and the Community of Madrid: Financial an," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 561-578, Mayo.

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