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Responsabilidad Social Empresarial, análisis de largo plazo del impacto sobre el desempeño financiero para empresas del IPC sustentable

Author

Listed:
  • Angelica Alonso Rivera

    (Departamento de Banca e Inversiones Universidad de las Américas Puebla)

  • Nora Gavira-Durón

    (Departamento de Banca e Inversiones Universidad de las Américas Puebla)

Abstract

El objetivo de la investigación es determinar si las compañías que han obtenido la certificación de sustentables han logrado una mejora en su desempeño financiero. Para ello se realiza un análisis descriptivo de largo plazo de los principales indicadores financieros relativos a rentabilidad, endeudamiento, ventas, crecimiento. Se seleccionó una muestra de 13 empresas que han cotizado permanentemente en el IPC sustentable desde su creación en 2011 hasta fines del 2019. Una aportación importante de esta investigación es el análisis de largo plazo ya que se toma un periodo que comprende desde el 2002 hasta el 2019. Los resultados sugieren que los efectos positivos derivados de la implementación de políticas relativas a la sustentabilidad empresarial, se diluyen en el largo plazo, resultado en una desaceleración del crecimiento empresarial y del volumen de ventas, disminución en los niveles de rentabilidad y mayores niveles de endeudamiento.

Suggested Citation

  • 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.
    • Handle: RePEc:snh:journl:v:6:y:2021:i:2:p:80-100
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    References listed on IDEAS

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