CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC ANALYSIS

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dc.contributor.authorRUIZ ACOSTA, LILIANA ELIZABETH
dc.contributor.authorCAMARGO MAYORGA, DAVID ANDRÉS
dc.contributor.authorCARDONA GARCÍA, OCTAVIO
dc.date2021-01-21
dc.date.accessioned2021-02-13T02:51:39Z
dc.date.available2021-02-13T02:51:39Z
dc.descriptionThis article presents a bibliometric analysis of 994 documents published during the period between 1973 and 2018. The objective was to identify authors, topics and classify in clusters the publications that relate the social and financial performance of companies. For this purpose, a quantitative systematic review of the information retrieved from Google Scholar, Dimensions, Scopus and Web of Science was carried out using the Publish or Perish and VOSviewer software. As a result, seven clusters were obtained: social responsibility and implications; environmental responsibility; communication and social and environmental reports; corporate social responsibility and financial performance; communication with the consumer; ethics, accounting and administrative tools; sustainability. In addition, it was found that the subject has generated more articles but these are less and less cited; that stakeholder theory predominates as the main axis of the relationship between Corporate Social Responsibility (CSR) and financial performance; and that the documents come mainly from English-speaking countries, which at the same time are the ones that generate the most connections with each other in the citations of the articles.  en-US
dc.descriptionEste artículo presenta un análisis bibliométrico de 994 documento publicados durante el período comprendido entre los años 1973 y 2018. El objetivo fue identificar autores, temáticas y clasificar en clústeres las publicaciones que relacionan los desempeños social y financiero de las empresas. Para ello se hizo una revisión sistemática cuantitativa de la información recuperada de Google Scholar, Dimensions, Scopus y Web of Science utilizando los softwares Publish or Perish y VOSviewer. Como resultado se obtuvieron siete clústeres: responsabilidad sociale implicaciones; responsabilidad ambiental; comunicación y reportes sociales y ambientales; responsabilidad social empresarial y rendimiento financiero; comunicación con el consumidor; ética, contabilidad y herramientas administrativas; sostenibilidad. Además, se encontró que el tema ha generado más artículos pero que estos son cada vez menos citados; que predomina la teoría de los stakeholders como eje principal de la relación entre Responsabilidad Social Empresarial (RSE) y desempeño financiero; y que los documentos provienen principalmente de países angloparlantes que al mismo tiempo son los que más conexiones generan entre sí en las citaciones.es-ES
dc.descriptionCet article présente une analyse bibliométrique de 994 documents publiés au cours de la période 1973-2018. L’objectif était d’identifier les auteurs, les thèmes et de classer en grappes les publications qui relatent les performances sociales et financières des entreprises. À cette fin, un examen quantitatif systématique a été effectué sur les informations récupérées dans Google Scholar, Dimensions, Scopus et Web of Science à l’aide des logiciels ou softwares Publish or Perish et VOSviewer. Il en est résulté sept groupes: responsabilité sociale et implications;responsabilité environnementale; communication et rapports sociaux et environnementaux; responsabilité sociale des entreprises et performance financière; communication avec les consommateurs; éthique, comptabilité et outils de gestion; durabilité. En outre, il a été constaté que le sujet a généré plus d’articles mais que ceux-ci sont de moins en moins cités; que la théorie des parties prenantes prédomine comme axe principal de la relation entre la responsabilité sociale des entreprises (RSE) et la performance financière; et que les documents proviennent principalement de pays anglophones qui sont en même temps ceux qui génèrent le plus de liens entre eux dans les citations.fr-CA
dc.descriptionEste artigo apresenta uma análise bibliométrica de 994 documentos publicados durante o período de 1973 a 2018. O objectivo era identificar autores, temas e classificar em agrupamentos as publicações que relacionam o desempenho social e financeiro das empresas. Para este fim, foi feita uma revisão quantitativa sistemática da informação recuperada do Google Scholar, Dimensions, Scopus e Web of Science utilizando o software Publish or Perish e VOSviewer. O resultado foi sete clusters: responsabilidade social e implicações; responsabilidade ambiental; comunicação e relatórios sociais e ambientais; responsabilidade social empresarial e desempenho financeiro; comunicação com os consumidores; ética, contabilidade e instrumentos de gestão; sustentabilidade. Além disso, verificou-se que o tema gerou mais artigos mas que estes são cada vez menos citados; que a teoria dos intervenientes predomina como eixo principal da relação entre a Responsabilidade Social das Empresas (RSE) e o desempenho financeiro; e que os documentos provêm principalmente de países de língua inglesa que, ao mesmo tempo, são aqueles que geram mais ligações entre si nas citações.pt-BR
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dc.identifierhttps://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/7116
dc.identifier.urihttps://hdl.handle.net/10901/18911
dc.languagespa
dc.language.isospaspa
dc.publisherUniversidad Librees-ES
dc.relationhttps://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/7116/6261
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dc.relation.ispartofjournalRevistas - Ciencias Económicas, Administrativas y Contablesspa
dc.rights.licenseAtribución-NoComercial-SinDerivadas 2.5 Colombia*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/co/*
dc.sourceCriterio Libre; Vol. 18 Núm. 32 (2020): Revista Criterio Libre; 201-218es-ES
dc.source2323-0886
dc.source1900-0642
dc.source10.18041/1900-0642/criteriolibre.v18i32
dc.subject.proposaldesempeño sociales-ES
dc.subject.proposaldesempeño financieroes-ES
dc.subject.proposalcienciometríaes-ES
dc.subject.proposaltendencias de investigaciónes-ES
dc.subject.proposalsostenibilidades-ES
dc.titleCORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC ANALYSISen-US
dc.titleRESPONSABILIDAD SOCIAL EMPRESARIAL Y DESEMPEÑO FINANCIERO: UN ANÁLISIS BIBLIOMÉTRICOes-ES
dc.titleRESPONSABILITE SOCIALE DES ENTREPRISES ET PERFORMANCE FINANCIERE: UNE ANALYSE BIBLIOMETRIQUEfr-CA
dc.titleRESPONSABILIDADE SOCIAL DAS EMPRESAS E DESEMPENHO FINANCEIRO: UMA ANÁLISE BIBLIOMÉTRICApt-BR
dc.type.coarhttp://purl.org/coar/resource_type/c_6501
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.localArtículo Revisado por Pares Académicoses-ES

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