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Adriana Patricia López Velásquez
Elena del Pilar Infante Sánchez
No cumplir con los compromisos de RSE puede destruir valor como muestra el caso de algunas
PYME vinculadas a grandes empresas como proveedores o distribuidores que no han respondido
a las expectativas ambientales y sociales de sus clientes.
Abstract: The company is dimension of analysis that is not interpreted as economic agent seeks
to maximize its profit subject to a constraint on the development of one or a specific productive
activities. Analyze the company in the field of Social Responsibility involves taking an agent that
can bring about change in the relationship and conditions of life of its stakeholders.
In this vein, CSR should not be interpreted as a number of obligations outside the company and
corporations, must be its reason for being (Gismero and Vaquero, 2000). CSR does not require a
sacrifice of economic benefits of the company to "charity" or to "look good" or lower profits for
shareholders. Social responsibility implies that the purpose of the company is to enrich the
company and enrich those who allow such enrichment.
In other words, companies need to resize your task, go beyond the production of a good or service
to be traded in the market and incorporate activities that promote social and environmental
purposes, such as creating jobs, reducing pollution, implementing projects research and
development, among others. In the background of all the concepts of CSR is the importance of the
voluntary nature of the actions of companies, the impact of social management of their actions,
and the idea that companies should take into account the interests of the parties involved in its
operation.
In this sense Nuñez (2003) argues that socially responsible companies should seek to change
unsustainable patterns of consumption and production in four (4) levels:
1. Encourage industry to improve its environmental and social performance (voluntary).
2. Encourage dialogue between enterprises and communities.
3. Encourage financial institutions to incorporate sustainable development considerations.
4. Develop partnerships to carry out processes of education.
It is worth noting that corporate governance is responsive to a conception of sustainable
development, where it is understood as "a process of change towards a situation in which patterns
of production, consumption and investment will enable individuals in the present and the future, to
enjoy the material conditions, social and environmental factors that allow them access to a
dignified existence and a better quality of life "(IDB, 2009).
Failure to comply with CSR commitments can destroy value as shown in the case of some SMEs
linked to large enterprises as suppliers or distributors who have not responded to the
environmental and social expectations of their customers.
Palabras clave: responsabilidad social empresarial, grupos de interés, desarrollo sostenible,
generación de valor.
Keywords Corporate Social Responsibility, stakeholders, sustainable development and value
generation.
INTRODUCCIÓN
La responsabilidad social corporativa:
¿Estrategia de desarrollo sustentable?
El análisis de informes como los de Desarrollo Humano de las Naciones Unidas, el Panorama
Social de la CEPAL, entre otros; plantean serias preguntas sobre cómo lograr una combinación
armónica entre crecimiento económico y desarrollo social. Según Naciones Unidas 3.000 millones
de personas viven con menos de dos dólares diarios, de los cuales 1.200 millones se hallan en
pobreza extrema (1 dólar diario), 845 millones padecen de hambre, 1.100 millones carecen de
agua potable y 30.000 niños mueren diariamente por causas evitables vinculadas con la pobreza.
Sumado a lo anterior, en el año 2006 la diferencia de ingreso entre el 20% de la población más
rica y el 20% de la población más pobre era de 30 a 1 en 1960 y mayor de 74 a 1 en el 2006 (Sen
& Klisberg, 2007).
Revista Vox Populi No. 9 - ISSN 1794-6298
Páginas 55 - 64