Contenido principal del artículo

Joaquín Fernández Mateo
Universidad Rey Juan Carlos
España
https://orcid.org/0000-0002-9560-5197
Biografía
Julia Jambrina Rodríguez
Universidad de Extremadura
España
https://orcid.org/0000-0002-5190-5171
Biografía
Vol. 4 Núm. 15 (2021): Ciudades y comunidades sostenibles (ODS 11), Artículos de Investigación, Páginas 1-18
DOI: https://doi.org/10.15304/ricd.4.15.8212
Recibido: 17-01-2022 Aceptado: 17-01-2022 Publicado: 17-01-2022
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Resumen

Desde la definición de Bowen, la responsabilidad social moderna ha sufrido muchas transformaciones. Paralelamente, el concepto de sostenibilidad ha superado sus límites medioambientales. En consecuencia, la sostenibilidad corporativa es un concepto que integra los aspectos financieros, sociales y medioambientales, sin dejar de reconocer la importancia del gobierno corporativo como clave de todo el proceso empresarial. De hecho, algunos estudios empíricos han demostrado que el gobierno corporativo es clave para lograr la sostenibilidad corporativa. Esto nos lleva a estudiar la responsabilidad de la alta dirección en la implementación de las políticas de responsabilidad social. Dentro de los Objetivos de Desarrollo Sostenible (ODS), la innovación tecnológica (ODS 9) puede disminuir los riesgos de corrupción, aumentar la transparencia y fomentar la rendición de cuentas (ODS 16). Los datos de distintas organizaciones demuestran que los países más innovadores se sitúan en los mejores puestos en materia de corrupción. En este sentido, el gobierno corporativo puede alcanzar la sostenibilidad corporativa a través de la innovación que proporcionan las nuevas tecnologías. Automatización, análisis de grandes datos en búsqueda de patrones, correlaciones o anomalías, redes sociales y canales de información y comunicación pueden disminuir los riesgos asociados a la corrupción, aumentando la accountability. Aumentar la inversión en innovación y posibilitar sinergias mediante la colaboración público-privada —posibilidades planteadas en los ODS 9 y ODS 17—, pueden permitir alcanzar las metas específicas del ODS 16: disminuir la corrupción, aumentar la transparencia y mejorar la rendición de cuentas.

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