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Responsabilidad social corporativa, actividades empresariales y desarrollo sustentable Modelo matemático de las decisiones en la empresa

Author

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  • Accinelli Gamba Elvio

    (Universidad Autónoma de San Luis Potosí)

  • Fuente García José Luis de la

    (Universidad Autónoma de San Luis Potosí)

Abstract

En este trabajo se realiza una revisión de la literatura relacionada con la responsabilidad social corporativa, enfatizando su relación con el desarrollo sustentable, su descripción y evolución; asimismo, se presentan distintas reflexiones con respecto a la actuación que pudiera esperarse de las empresas en torno de esta situación, la cual se plantea a través de un modelo matemático, en el que —utilizando una matriz— se representan las distintas opciones que puede tomar la empresa. A manera de conclusión, podemos comentar que bajo determinadas condiciones sociales y técnicas las empresas optarán por una política de responsabilidad social corporativa sustentable como consecuencia del deterioro medioambiental que su propia acción conlleva. De igual manera, se muestra que en otro caso es posible para una autoridad central diseñar una política de incentivos capaz de lograr que las empresas opten por una política sustentable, aun cuando el factor de descuento futuro sea muy alto.

Suggested Citation

  • Accinelli Gamba Elvio & Fuente García José Luis de la, 2013. "Responsabilidad social corporativa, actividades empresariales y desarrollo sustentable Modelo matemático de las decisiones en la empresa," Contaduría y Administración, Accounting and Management, vol. 58(3), pages 227-248, julio-sep.
  • Handle: RePEc:nax:conyad:v:58:y:2013:i:3:p:227-248
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    References listed on IDEAS

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    3. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
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    1. Juan Angel Chica Urzola, 2024. "Manufacturing Operations Scheduling Based in a Multidimensional Sustainable Manufacturing Index (SMIik)," Circular Economy and Sustainability, Springer, vol. 4(2), pages 1339-1356, June.
    2. Jacobo-Hernandez Carlos & Barrón-Borquez Melissa & Ochoajiménez Sergio, 2016. "Sustainability and Performance in Agribusinesses: The Case of Vegetable Export Businesses in Mexico," Management of Sustainable Development, Sciendo, vol. 8(1), pages 15-21, June.

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