Gobierno corporativo y desarrollo sostenible: un análisis bibliométrico

Palabras clave: sustentabilidad corporativa, gobernanza, responsabilidad social empresarial, partes interesadas, divulgación

Resumen

En las dos últimas décadas, las políticas sociales y medioambientales de las organizaciones e instituciones públicas se han convertido en un elemento de presión de los múltiples grupos de interés, situación que conlleva a que el gobierno corporativo y desarrollo sostenible sean fundamentales para mantener un desempeño económico y social óptimo en el campo organizacional. La no implementación de procesos sostenibles en las empresas puede impactar negativamente en la rentabilidad de estas y su reputación se puede ver severamente afectada. Teniendo en cuenta lo anterior, la finalidad de esta investigación fue revisar la contribución científica basada en técnicas de mapeo científico acerca de la temática gobierno corporativo y desarrollo sostenible. Para cumplir este objetivo, se desarrolló una revisión de literatura y análisis bibliométrico de los documentos relacionados en Scopus para las últimas dos décadas (2000-2020). Esta exploración permitió evidenciar la forma en que el gobierno corporativo y desarrollo sostenible impactan en las finanzas de las organizaciones, y cómo la difusión de informes de sostenibilidad permite crear lazos de confianza entre la junta directiva y los diferentes grupos de interés. Asimismo, se identificaron, a través del análisis de clústeres, las principales perspectivas en las que se enmarca en la actualidad el tema. Estas perspectivas incluyen la divulgación y sostenibilidad corporativa, las tendencias del gobierno corporativo y la importancia de las juntas directivas en lo que respecta a las acciones de RSC. Finalmente, se propone una agenda para futuros estudios.

Biografía del autor/a

Oscar Hoyos, Universidad de Caldas

Universidad de Caldas, Manizales, Colombia, oscar.hoyos@ucaldas.edu.co

Mauricio Castro Duque, Universidad de Caldas

Universidad de Caldas, Manizales, Colombia, mauricio.2771920875@ucaldas.edu.co

Natalia Toro León, Universidad de Caldas

Universidad de Caldas, Manizales, Colombia, natalia.2771920882@ucaldas.edu.co

Damiand Trejos Salazar, Universidad de Caldas

Universidad de Caldas, Manizales, Colombia, damiand.trejos@ucaldas.edu.co

Luz Alexandra Montoya-Restrepo, Universidad Nacional de Colombia

Universidad Nacional de Colombia, Medellín, Colombia, lamontoyar@unal.edu.co

Ivan Alonso Montoya-Restrepo, Universidad Nacional de Colombia

Universidad Nacional de Colombia, Medellín, Colombia, iamontoyar@unal.edu.co  

Pedro Duque, Universidad de Caldas

Universidad de Caldas, Manizales, Colombia, pedro.duque@ucaldas.edu.co

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Cómo citar
Hoyos, O., Castro Duque, M., Toro León, N., Trejos Salazar, D., Montoya-Restrepo, L. A., Montoya-Restrepo, I. A., & Duque, P. (2023). Gobierno corporativo y desarrollo sostenible: un análisis bibliométrico . Revista CEA, 9(19), e2190. https://doi.org/10.22430/24223182.2190

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Publicado
2023-01-30
Sección
Artículos de revisión

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