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De responsabilidad social a sostenibilidad corporativa

una revisión actualizada

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Resumen

La responsabilidad social corporativa (RSC) es una disciplina de alto interés actualmente para académicos y profesionales, pero que, sin embargo, no goza todavía de consenso en cuanto a definición y enfoques fundamentales. A lo largo de las últimas décadas, han aparecido nuevos componentes de la RSC, así como otros conceptos derivados que incorporan, en la mayoría de los casos y al hilo de la creciente concienciación por el deterioro natural, una dimensión medioambiental muy marcada que condiciona el resto de sus componentes. A pesar de tener su origen en las expectativas y demandas de individuos y grupos sociales, la responsabilidad corporativa es fuente de ventajas competitivas, entre las que se incluyen una mejora en la imagen y la reputación de las empresas que la implementan y ejecutan positivamente, por lo que resultan de alto interés para las mismas. El objetivo de este trabajo, basado en el contenido de la tesis doctoral de González-Masip (2017), es la realización de una revisión teórica, fundamentada principalmente en artículos de investigación, del concepto de responsabilidad social corporativa, identificando algunos de sus fundamentos, componentes y evolución temporal, analizando su relación con la responsabilidad medioambiental corporativa e incluyendo una revisión otros conceptos relacionados con RSC, como sostenibilidad corporativa o ciudadanía corporativa. Este articulo ayuda a comprender el fenómeno de la responsabilidad empresarial, la actuación social corporativa y sus diferentes derivados, identificando las relaciones y conexiones existentes entre similares conceptos para conseguir una visión general de la cuestión. También permite comprender los diversos planteamientos de imagen social corporativa que la empresa puede reflejar a través de sus iniciativas de comunicación y que influyen en el nivel de aceptación y efectividad de las mismas entre consumidores y otros grupos de interés.

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