Cambios en las prácticas de responsabilidad social empresarial en tiempos de pandemia por COVID-19
Resumen
Objetivo: identificar los cambios en las prácticas de responsabilidad social empresarial (RSE) en tiempos de pandemia por COVID-19 y su relación con el desempeño financiero en las organizaciones colombianas.
Diseño/Metodología: inicialmente se empleó la técnica de análisis de contenido en los informes de las empresas pertenecientes al ranking de responsabilidad social y gobierno corporativo del Monitor Empresarial de Reputación Corporativa (Merco) con el fin de identificar las prácticas de RSE a través de un índice de medición ajustado a las necesidades de este estudio. En la segunda etapa, se estimó un modelo de regresión múltiple considerando el índice construido como variable dependiente a fin de cuantificar dichos cambios.
Resultados: se observó una relación positiva y significativa entre el desempeño financiero de las entidades medido a través del retorno sobre los activos (ROA), el retorno sobre el patrimonio ROE, del margen neto, y de la realización y divulgación de prácticas de RSE para el año 2020. En el año 2019, la relación fue positiva y significativa con la variable ROA; las demás variables estudiadas no fueron significativas.
Conclusiones: el estudio muestra una disminución en el desarrollo de las prácticas de RSE no significativa, y una asociación positiva entre divulgación de RSE y desempeño financiero en el año de la crisis. Por tanto, en términos generales, las entidades con mejores resultados financieros son las que realizaron un mayor número de actividades de RSE durante la crisis dada en la pandemia por COVID-19.
Originalidad: este es el primer documento conocido en estudiar las prácticas de RSE en tiempos de pandemia por COVID-19 en Colombia.
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