Análisis conceptual del propósito corporativo: sostenibilidad, RSC, ODS y comunicación
DOI:
https://doi.org/10.7764/cdi.59.75543Palabras clave:
propósito corporativo, gestión, RSC, revisión de la literatura, comunicación, sostenibilidad, ODSResumen
Este artículo presenta una revisión sistemática de la literatura sobre el concepto de propósito corporativo (PC) y reflexiona sobre su relación con nociones como sostenibilidad, RSC, ODS y comunicación. La definición y la activación del PC en las empresas es una tendencia en la gestión actual de intangibles. Tras una búsqueda de artículos en Web of Science y Scopus, una vez aplicados los filtros correspondientes se analizan 50 artículos a partir de técnicas cuantitativas y cualitativas. Entre los hallazgos detectaron cinco ámbitos principales de conocimiento que estudian el PC (gobierno corporativo, gestión empresarial, derecho, economía y comunicación) y ocho criterios comunes en las diferentes definiciones aportadas. Asimismo, la discusión de los resultados permite concluir que, a diferencia de la estrecha relación entre el PC con la RSC y la sostenibilidad, la literatura que estudia su vinculación con los ODS es escasa, como también lo es aquella que estudia la forma de comunicar la razón de ser de una empresa y su narrativa social. Finalmente, se realiza una nueva definición de PC que busca unificar criterios y aportar cierta paridad ante un concepto que presenta múltiples interpretaciones y reflexiones.
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Derechos de autor 2024 Estrella Barrio-Fraile, Ana María Enrique, Alfonso Freire-Sánchez, Montserrat Vidal-Mestre
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