Corporate Social Responsibility, ethics and incentives

Kristiano Raccanello

Resumen


Los beneficios derivados de la internalización de los valores de la Responsabilidad Social Corporativa [CSR] en la empresa pueden pasarse por alto debido a la falta de pruebas sólidas de una correlación positiva entre la RSE y las ganancias corporativas.  Sin embargo, la RSE también podría tener un propósito estratégico para desviar la atención del mercado de los objetivos corporativos. Aunque puede ser difícil probar cuáles son los objetivos que persigue una empresa, a excepción de los declarados en informes oficiales, confiamos en la información cualitativa de la empresa y el comportamiento observado. Como el Código de conducta de un banco en México y los incentivos para los empleados no están alineados con el mandato de la RSE, la inconsistencia subsiguiente sugiere que podrían estar implementando prácticas no éticas en detrimento de los clientes para lograr su objetivo.

Palabras clave


Corporate Culture, Compensations, Social Responsibility, Mexico.

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Referencias


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Año XXIII, No. 44, Enero-Diciembre,  2023, es una revista de  publicación continua editada por El Colegio de Tlaxcala, A.C., Avenida Melchor Ocampo No. 28, Col. San Pablo Apetatitlán, Apetatitlán de Antonio Carvajal, Tlaxcala, C. P. 90600 Tel. 52 (246) 46 4 52 33, ext. 1135, http://www.coltlax.edu.mx/openj/index.php/ReyDS, rev_regionesydesarrollosustentable@coltlax.edu.mx Editor responsable: Arturo Juárez Martínez. Reserva de Derechos al Uso Exclusivo No., ISSN:2594-1429, otorgados por el Instituto Nacional de Derecho de Autor. Responsable de la última actualización de este número, Departamento de Ediciones de El Colegio de Tlaxcala, A.C., Arturo Juárez Martínez, Avenida Melchor Ocampo No. 28, Col. San Pablo Apetatitlán, Apetatitlán de Antonio Carvajal, C.P. 90600, fecha de última modificación: 02 de febrero de 2024.

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