Publication: La responsabilidad social corporativa y su paralelismo con las sociedades cooperativas
Loading...
Official URL
Full text at PDC
Publication Date
2010
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios Cooperativos
Abstract
El concepto de responsabilidad social corporativa no es nuevo. Es un enfoque que, según la literatura científica, está muy presente en las sociedades cooperativas y es fuente de singularidades de éstas. En este sentido la Comisión Europea (2002) indicó que “Las cooperativas tienen una larga tradición en combinar viabilidad económica y responsabilidad social gracias al diálogo entre las partes interesadas y a la gestión participativa, y pueden servir de referencia a otras organizaciones”.
Este trabajo tiene como objetivo poner de manifiesto que la responsabilidad social corporativa está entroncada en los valores y principios cooperativos y que, por tanto, constituye una ideología innata al cooperativismo. En consecuencia podemos decir que las sociedades cooperativas se sitúan como las máximas exponentes de la RSC.
Corporate social responsibility is not a new concept. According to the scientific literature it is a very present concept in cooperatives societies and it is a source of singularities of these ones. In this context the European Commission (2002) reported that “Cooperatives have a long tradition in combining economic viability and social responsibility through dialogue between stakeholders and participatory management, so they can serve as reference for other organizations”. This work aims to show that corporate social responsibility is rooted in the cooperative values and principles and, therefore, constitutes an inherent ideology of cooperatives. Therefore we can say that cooperatives are positioned as the greatest exponents of CSR.
Corporate social responsibility is not a new concept. According to the scientific literature it is a very present concept in cooperatives societies and it is a source of singularities of these ones. In this context the European Commission (2002) reported that “Cooperatives have a long tradition in combining economic viability and social responsibility through dialogue between stakeholders and participatory management, so they can serve as reference for other organizations”. This work aims to show that corporate social responsibility is rooted in the cooperative values and principles and, therefore, constitutes an inherent ideology of cooperatives. Therefore we can say that cooperatives are positioned as the greatest exponents of CSR.
Description
UCM subjects
Unesco subjects
Keywords
Citation
ALIANZA COOPERATIVA INTERNACIONAL (ACI). Declaración de identidad cooperativa. Principios cooperativos. Manchester: ACI. 1995.
ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACIÓN DE EMPRESAS. Marco conceptual de la responsabilidad social corporativa. Madrid: AECA, 2003. 84 p. ISBN: 1577-2403.
ALTMAN, B.W. Corporate community relations in the 1990s: A study in transformation. Business & Society, nº 37(2), 1998, p. 221–228.
ANDERSON, J.W. Corporate social responsibility. Guidelines for top management. Estados Unidos: Quorum.
ARGANDOÑA, A. Economía de mercado y responsabilidad social de la empresa. Papeles de Economía Española, nº 108, 2006, p. 2-9.
BALBANIS, G., PHILLIPS, H.C. y LYALL, J. Corporate social responsibility and economic performance in the top British companies: are they linked?. European Business Review, nº 98(1), 1998, p. 25-44.
BARRERA, E. La empresa social y su responsabilidad social. Innovar, nº 17(30), 2007, p. 43-54.
BELHOUARI, A. BUENDIA, I, LAPOINTE, M.J y TREMBLAY, B. La responsabilidad social de las empresas: ¿un nuevo valor para las cooperativas?. CIRIEC-España, Revista de Economía Publica, Social y Cooperativa, nº 53, 2005, p. 191-208.
BERBEL, G., REYES, J.D. y GÓMEZ, M. La responsabilidad social en las organizaciones (RSO): análisis y comparación entre guías y normas de gestión e información. Innovar, nº 17(29), 2007, p. 43-54.
BERLE, J.R. and MEANS, G.C. The modern corporation and private property. New York: Macmillan, 1992.
BOWEN, H.R. Social responsibilities of businessman. New York: Harper & Brothers, 1953.
BRONCHAIN, P. Towards a sustainable corporate social responsibility. Dublin: European Foundation for the Improvement of Living and Working Conditions, 2003.
BRUMMER, J. Corporate responsibility and legitimacy. New York: Greenwood Press, 1991.
CARRASCO, I. Corporate social responsibility, values and cooperation. International Advances in Economic Research, nº 13(4), 2007, p. 454-460.
CARROLL, A.B. A three-dimensional conceptual model of corporate social performance. Academy of Management Review, nº 4, 1979, p. 497-505.
CARROLL, A.B. Corporate social responsibility: Will industry respond to cutbacks in social program funding?. Vital Speeches of the Day, nº 49, 1983, p. 604-608.
CARROLL, A.B. In search of the moral manager. Business Horizons, March-April, 1987.
CARROLL, A.B. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, Julio-Agosto, 1991.
CARROLL, A.B. Corporate social responsibility: Evolution of a definitional construct. Business & Society, nº 38(3), 1999, p. 268-295.
CASTILLO, A. Aproximación metodológica al contenido de la responsabilidad social de la empresa. ESIC-Market, nº 93, 1996.
CASTRO, M. Las empresas de economía social y la responsabilidad social corporativa. Papeles de Economía Española, nº 108, 2006, p. 92-105.
CHILOSI, A. and DAMIANI, M. Stakeholders vs. shareholders in corporate governance. MPRA Paper, nº 2334, 2007 [septiembre de 2008]. Disponible en Internet: http://mpra.ub.uni-muenchen.de/2334/.
COLLADO, J.L. La Responsabilidad social corporativa y las cooperativas: aspectos y formulaciones comunes. En: XI Jornadas de Investigadores de Economía Social y Cooperativa. CIRIEC-España y CECOOP. 2006.Santiago de Compostela.
COMÍN, A. La responsabilidad social empresarial y la economía social. Cuadernos de Economía Social- CEPES, 4, 2007, p. 1-6.
COMISIÓN DE LAS COMUNIDADES EUROPEAS (CCE). (2001). Libro Verde: Fomentar un marco europeo para la responsabilidad social de las empresas. Brusela: CCE, 2001.
COMISIÓN DE LAS COMUNIDADES EUROPEAS (CCE). (2002). Comunicación de la Comisión relativa a la responsabilidad social de las empresas: una contribución empresarial al desarrollo sostenible. Bruselas: CCE, 2002.
COMISIÓN MUNDIAL SOBRE EL MEDIO AMBIENTE Y EL DESARROLLO (INFORME BRUNDTLAND). Nuestro futuro común. Oxford: Oxford University Press, 1987.
DE LA FUENTE, J.M. y DE QUEVEDO, E. Empirical analysis of the relationship between corporate reputation and financial performance: A survey of the literature. Corporate Reputation Review, nº 6(2), 2003, p. 161-177.
DONALDSON, L. and DAVIS, J.H. Boards and company performance research challenges the conventional wisdom. Corporate Governance and International Review, nº 2(3), 1994, p. 151-210.
DONALDSON, T. and PRESTON, L.E. The stakeholder theory of the corporation: Concepts, evidence and implications. Academy of Management Journal, nº 16(2), 1995, p. 312-322.
EUROPEAN STANDING CONFERENCE OF CO-OPERATIVES, MUTUAL SOCIETIES ASSOCIATIONS AND FOUNDATIONS (CEP-CMAF). L’economie sociales et solidarie. 2002, [diciembre de 2008]. Disponible en Internet: http://ww.cepes.es/media/fotos/Carta_CEP_CMAF_ECONOMIA_SOCIAL.doc.
EVAN, W.M and FREEMAN, R.E. A stakeholder theory of the modern corporation: Kantian capitalism. En: Beauchamp, T. and Bowie, N. (ed): Ethical theory business. New Jersey: Prentice hall, Englewood Clifis, 1998, p.75-93.
FERRELL, O.C., FRAEDRICH, J. Y FERRELL, L. Business ethics. Ethical decision making and cases. Boston: Houghton Mifflin Company, 2000.
FRANKENTAL, P. Corporate social responsibility-a PR invention?. Corporate Communication: An International Journal, nº 6(1), 2001, p. 18-23.
FREDERICK, W.C. Towards CSR3: Why ethical analysis is indispensable and unavoidable in corporate affairs. California Management Review, nº 28(2), 1986, p. 126-41.
FREEMAN, R.E. The social responsibility of business is to increase its profits. New York Times Magazine, September 13, 1970.
FREEMAN, R.E. Strategic management: a stakeholder approach. Boston: Pitman, 1984.
FRIEDMAN, M. Capitalism and freedom. Chicago: University of Chicago Press, 1962.
FRIEDMAN, M. The social responsibility of business is to increase its profits. New York Times Magazine, September 13, 1970, p. 32-33.
GARRIGA, E. and MELÉ, D. Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, nº 53, 2004, p. 51-71.
GARRIGUES, A. y TRULLENQUE, F. Responsabilidad social corporativa: ¿papel mojado o necesidad estratégica?. Harvard Deusto Business Review, Enero, 2008, p. 19-36.
GILDIA, R.L. Consumer survey confirms corporate social responsibility affects buying decisions. Public Relations Quarterly, nº 39, 1995, p. 20-21.
GLOBAL REPORTING INITIATIVE (GRI). Guía para la elaboración de memorias de sostenibilidad. Ámsterdam: GRI, 2006. Disponible en internet: http://www.globalreporting.org.
HARTMAN, C.L. and STAFFORD E.R. Green alliances: building new business with environmental groups. Long Range Planning, nº 30, 1997, p. 184-196.
HENDERSON, D. The case against corporate social responsibility. Policy, nº 17(2), 2001, p. 28-32.
JENSEN, M.C and MECKLING, W.H. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economic, nº 3(4), 1976, p. 305-360.
JENSEN, M.C. Value maximization, stakeholder theory, and the corporate objective function. En: Beer, M. and Nohria, N. (ed). Breaking the code of change. Boston: Harvard Business School Press, 2000.
LEE, M.P. A review of the theories of corporate social responsibility: its evolutionary path and the road ahead. International Journal of Management Reviews, nº 10(1), 2008, p. 53-73.
LETZA, S., SUN, X. and KIRKBRIDE, J. Shareholding versus stakeholding: a critical review of corporate governance. Corporate Governance, nº 12(3), 2004, p. 242-262.
MACPHERSON, I. Co-operative principles for the 21st Century. Genova: International Cooperative Aliance, 1995.
MAIGNAN I. Consumers perceptions of corporate social responsibilities: a cross-cultural comparison. Journal of Business Ethics, nº 30(1), 2001, p. 57-72.
MARGOLIS, J.D. and WALSH, J.P. Misery loves companies: rethinking social initiatives by business. Administrative Science Quarterly, nº 48, 2003, p. 268-305.
MCWILLIAMS, A. and SIEGEL, D. Corporate social responsibility and financial performance: correlation or misspecification?. Strategic Management Journal, nº 21(5), 2000, p. 603-609.
MELÉ, D. Responsabilidad social de la empresa: una revisión crítica a las principales teorías. Ekonomiaz, nº 56, 2007, p. 50 -67.
MELIÁN, A. Una aproximación a los instrumentos de medición de la responsabilidad social empresarial (RSE) en las cooperativas de crédito. En: XI Jornadas de Investigadores de Economía Social y Cooperativa. CIRIEC-España y CECOOP. Santiago de Compostela, 2006.
MONTES, V. y RESSEL, A. Responsabilidad social y balance social en las organizaciones cooperativas. En: XI Jornadas de Investigadores de Economía Social y Cooperativa. CIRIEC-España y CECOOP. Santiago de Compostela, 2006.
MOORE, G. Corporate social and financial performance: an investigation in the UK supermarket industry. Journal of Business Ethics, nº 34(3-4), 2001, p. 167-180.
NILSSON, J. The nature of cooperative values and principles. Annals of Public and Cooperative Economics, nº 67(4), 1996, p.633-653.
ORGANIZACIÓN DE LAS NACIONES UNIDAS (ONU). Principios del Pacto Mundial (Global Compact). ONU, 2001 [diciembre de 2008]. Disponible en internet: www.unglobalcompact.org.
ORGANIZACIÓN INTENACIONAL DEL TRABAJO (OIT). Declaración de la OIT relativa a los principios y derechos fundamentales en el trabajo. Ginebra: OIT, 1998.
ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICO (OCDE). Guidelines for multinational enterprises. Paris: OCDE, 2002 [diciembre de 2008]. Disponible en: http://www.oecd.org/dataoecd/21/20/16975360.pdf.
ORLITZKY, M. Does firm size confound the relationship between corporate social performance and firm financial performance?. Journal of Business Ethics, nº 33(2), 2001, p. 167-180.
PORTER, M.E. and KRAMER, M.R. The competitive advantage of corporate philanthropy. Harvard Business Review, nº 80(12), 2002, p. 56-69.
PORTER, M.E. and KRAMER, M.R. Strategy & Society: the link between competitive advantage and corporate social responsibility. Harvard Business Review, nº 84(12), 2006, p. 78-92.
PRAKASH, S. Dimensions of corporate social performance: an analytical framework for measurement and analysis. California Management Review, nº 17(3), 1975, p. 58-64.
PUENTES, R y VELASCO, M.M. Importancia de las sociedades cooperativas como medio para contribuir al desarrollo económico, social y medioambiental, de forma sostenible y responsable. Revista de Estudios Cooperativos (REVESCO), nº 99, 2009, p. 104-129.
QUAZI, A.M. and O’BRIEN, D. An empirical test of a cross-national model of corporate social responsibility. Journal of Business Ethics, nº 25, 2000, p. 33-51.
REYES, L.E. La investigación en responsabilidad social en los diez últimos años: un análisis de las publicaciones en business and management. En: XXII Congreso Anual AEDEM: Building Bridges in a Global Economy. AEDEM. Salamanca, 2008.
SERVER, R. y VILLALONGA, I. La responsabilidad social corporativa y su gestión integrada. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, nº 53, 2005, p. 137-161.
SHELDON, O. The philosophy of management. London: Sir Isaac Pitman & Sons, Ltd, 1923; publicado en New York por Pitman Publishing Corp, 1966.
SIMPSON, W.G. and KOHERS, T. The link between corporate social and financial performance evidence from the banking industry. Journal of Business Ethics, nº 35(2), 2002, p. 97-109.
STEINER, G.A. Business and society. New York: Random House, 1971.
SULBARÁN, J.P. El concepto de responsabilidad social de la empresa. Revista Economía, Universidad de los Andes, nº 10, 1992, p. 228-248.
ULLMANN, A.A. Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U. S. firms. Academy of Management Review, nº 10, 1985, p. 540-557.
VARGAS, A. y VACA, R.M. Responsabilidad social corporativa y cooperativismo: ventajas y potencialidades. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, nº 53, 2005, p. 241-260.
VOGEL, D. The market for virtue: the potential and limits of corporate social responsibility. Washington, D.C.: Brookings Institution Press, 2005.
VOTAW, D. Genius became rare: a comment on the doctrine of social responsibility. California Management Review, nº 15(2), 1972, p. 25-31.
WADDOCK, S.A. and GRAVES, S.B. The corporate social performance-financial performance link. Strategic Management Journal, nº 18(4), 1997, p. 303-319.
WARTICK, S.L. and RUDE, R.E. Issues management: corporate fad or corporate function?. California Management Review, nº 29(1), 1986, p. 124–132.
WEISS, A. Responsabilidad social de las empresas en una sociedad de “afectados” (stakeholder society). Innovar, nº 22, 2003, p. 43-54.
WERTHER, W.J. and CHANDLER, D. Strategic corporate social responsibility as global brand insurance. Business Horizons, nº 48(4), 2005, p. 317-324.
WOOD, D.J. Social issues in management: theory and research in corporate social performance. Journal of Management, nº 17(2), 1991, p. 383–406.
WORLD BUSINESS COUNCIL ON SUSTAINABLE DEVELOPMENT (WBCSD). Corporate social responsibility. The WBCSD’s Journey. Génova: WBCSD, 2002.
ZAMAN, M., YAMIN, S., and WONG, F. Environmental consumerism and buying preference for green products. En: Proceedings of the Australian Marketing Educators Conference, 1996, p. 613-626.