Sostenibilidad Corporativa y Objetivos de Desarrollo Sostenible: innovación para luchar contra la corrupción
Barra lateral del artículo
Contenido principal del artículo
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.
Palabras clave:
Citado por
Detalles del artículo
Referencias
Andreu Pinillos, A., Fernández Fernández, J. L., & Fernández Mateo, J. (2018). Revisión crítica de la dimensión Gobierno Corporativo en los cuestionarios de los índices de Sostenibilidad. Revista de Comunicación, 17(2), 09-40. http://dx.doi.org/10.26441/RC17.2-2018-A1
Andreu Pinillos, A., Fernández-Fernández, J. L., & Fernández-Mateo, J. F. (2019). Pasado, presente y futuro de los objetivos del desarrollo sostenible (ODS). La tecnología como catalizador (o inhibidor) de la Agenda 2030. Icade. Revista de la Facultad de Derecho, (108). https://doi.org/10.14422/icade.i108.y2019.001
Andreu-Pinillos, A., Fernández-Fernández, J.-L., & Fernández-Mateo, J. (2020). Corporate governance in sustainability indexes: a Spanish case study. Revista De Comunicación, 19(2), 7-28. https://doi.org/10.26441/RC19.2-2020-A1
Bachrach, P., & Baratz, M. S. (1970). Power and poverty: Theory and practice. Oxford, UK: Oxford University Press; 1970.
Bănărescu, A. (2015). Detecting and Preventing Fraud with Data Analytics. Procedia Economics and Finance, (32), 1827-1836.
https://doi.org/10.1016/S2212-5671(15)01485-9
Bañon Gomis, A. J., Guillén Parra, M., Hoffman, W. M., & McNulty, R. E. (2011). Rethinking the concept of sustainability. Business and Society Review, 116(2), 171-191. https://doi.org/10.1111/j.1467-8594.2011.00381.x
Beltratti, A. (2005). The complementarity between corporate governance and corporate social responsibility. The Geneva Papers on Risk and Insurance-Issues and Practice, 30(3), 373-386. https://doi.org/10.1057/palgrave.gpp.2510035
Benavides Delgado, J. & Fernández Mateo, J. (2020). Los límites de la sostenibilidad. Navarra: EUNSA
Bird, F. B. (1996). The muted conscience: Moral silence and the practice of ethics in business. Westport, CT, US: Greenwood Publishing Group.
Blair, M. M. (1995). Rethinking Assumptions Behind Corporate Governance. Challenge, 38(6), 12–17. doi:10.1080/05775132.1995.11471861
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447-468.
https://doi.org/10.1111/j.1468-0386.2007.00378.x
Bovens, M., Goodin, R. E., & Schillemans, T. (Eds.). (2014). The Oxford handbook public accountability. Oxford University Press.
Bowen, H. R. (2013). Social responsibilities of the businessman. University of Iowa Press.
Brundtland (1987). Our common future. Oxford, UK: Oxford University Press.
Brynjolfsson, E. y McAfee, A. (2014). The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies. New York: W.W. Norton & Company.
Cabeças, A., & da Silva, M. M. (2020). Project Management in the Fourth Industrial Revolution. TECHNO REVIEW. International Technology, Science and Society Review, 9(2), 79-96. https://doi.org/10.37467/gka-revtechno.v9.2804
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of management review, 4(4), 497-505. https://doi.org/10.5465/amr.1979.4498296
Choi, J. S., Kwak, Y. M., & Choe, C. (2010). Corporate social responsibility and corporate financial performance: Evidence from Korea. Australian Journal of Management, 35(3), 291-311. https://doi.org/10.1177/0312896210384681
CNMV (2015). Código de buen gobierno de las sociedades cotizadas. Comisión Nacional del Mercado de Valores. Retrieved from:
https://www.cnmv.es/docportal/publicaciones/codigogov/codigo_buen_gobierno.pdf
Dahl, R. A. (1958). A critique of the ruling elite model. The American Political Science Review, 52(2), 463-469. https://doi.org/10.2307/1952327
Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1-13. https://doi.org/10.1002/csr.132
Díaz-De la Cruz, C., & Fernández-Fernández, J. L. (2016). Marco conceptual de la ética y la responsabilidad social empresarial: un enfoque antropológico y estratégico. Empresa y Humanismo, 19 (2), 69-118. https://doi.org/10.15581/015.XIX.2.69-118
Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and The Environment, 11(2), 130-141. https://doi.org/10.1002/bse.323
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857. https://doi.org/10.1287/mnsc.2014.1984
Elkington J. (1997). Cannibals with Forks: the Triple Bottom Line of 21st Century Business. Capstone: Oxford.
Elkington, J. (2006). Governance for sustainability. Corporate Governance: an International Review, 14(6), 522-529. https://doi.org/10.1111/j.1467-8683.2006.00527.x
European Innovation Scoreboard (2020) Innovation Index. Retrieved from: https://interactivetool.eu/EIS/EIS_2.html#a
Feathers, B. (2014). Bribes Without Borders: The Challenge of Fighting Corruption in the Global Context. International Law Review, 29(2), 287-292.
Fernández-Fernández, JL. (1999) Ethics and the Board of Directors in Spain: The Olivencia Code of Good Governance. Journal of Business Ethics 22, 233–247. https://doi.org/10.1023/A:1006290615353
Fernández-Fernández, J. F., & Bajo-Sanjuán, A. (2012). La teoría del stakeholder o de los grupos de interés, pieza clave de RSE, del éxito empresarial y de la sostenibilidad. aDResearch: Revista Internacional de Investigación en Comunicación, (6), 130-143. https://doi.org/10.7263/adresic-006-02
Fernández-Mateo, J., & Franco-Barrera, A. J. (2020). Animal Welfare for Corporate Sustainability: The Business Benchmark on Farm Animal Welfare. Journal of Sustainability Research, 2(3). https://doi.org/10.20900/jsr20200030
Freeman, R.E. (1984). Strategic Management: a stakeholder approach. Boston, MA. Pittman.
Friedman, M. (1962). Capitalism and Freedom. University of Chicago Press.
Fuchs, C. (2018). Industry 4.0: The Digital German Ideology. TripleC: Communication, Capitalism & Critique, 16(1), 280–289. https://doi.org/10.31269/triplec.v16i1.1010
Grönlund, Å. (2010). Using ICT to combat corruption—Tools, methods and results. In SPIDER: Increasing transparency & fighting corruption through ICT, SPIDER
ICT4D Series no.3. Stockholm, Sweden: Stockholm University. Retrieved from: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.465.9519&rep=rep1&type=pdf#page=13
Harjoto, M. A. & Jo, H. (2011). Corporate governance and CSR nexus. Journal of Business Ethics, 100, 45–67. https://doi.org/10.1007/s10551-011-0772-6
Hoffman, W. M. (1986). What is necessary for corporate moral excellence?. Journal of Business Ethics, 5(3), 233-242. https://doi.org/10.1007/BF00383631
Inoue, Y., & Lee, S. (2011). Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries. Tourism Management, 32(4), 790-804. https://doi.org/10.1016/j.tourman.2010.06.019
Jo, H. & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53-72. https://doi.org/10.1007/s10551-011-1052-1
Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate sustainability: First evidence on materiality. The Accounting Review, 91(6), 1697-1724. https://doi.org/10.2308/accr-51383
Lasi, H., Fettke, P., Kemper, H. G., Feld, T. y Hoffmann, M. (2014). Industrie 4.0. Wirtschaftsinf 56, 261–264
https://doi.org/10.1007/s11576-014-0424-4
Lukes, S. (2005). Power: A radical view. 2nd Edition. London: Palgrave Macmillan.
Maas, K., & Rosendaal, S. (2016). Sustainability targets in executive remuneration: Targets, time frame, country and sector specification. Business Strategy and the Environment, 25(6), 390-401. https://doi.org/10.1002/bse.1880
Marti, C. P., Rovira‐Val, M. R., & Drescher, L. G. (2015). Are firms that contribute to sustainable development better financially?. Corporate Social Responsibility and Environmental Management, 22(5), 305-319. https://doi.org/10.1002/csr.1347
McGrath, S. K., & Whitty, S. J. (2018). Accountability and responsibility defined. International Journal of Managing Projects in Business, 11(3), 687-707. https://doi.org/10.1108/IJMPB-06-2017-0058
Moneva, J. M., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30 (2), 121–137. https://doi.org/10.1016/j.accfor.2006.02.001
Nigam, N., Benetti, C., & Mbarek, S. (2018). Can linking executive compensation to sustainability performance lead to a sustainable business model? Evidence of implementation from enterprises around the world. Strategic Change, 27(6), 571-585. https://doi.org/10.1002/jsc.2240
O'Mara‐Shimek, M., Guillén, M., & Bañón Gomis, A. J. (2015). Approaching virtuousness through organizational ethical quality: toward a moral corporate social responsibility. Business Ethics: A European Review, 24, S144-S155. https://doi.org/10.1111/beer.12102
Polsby, N. W. (1963). Community Power and Political Theory. New Haven, CT: Yale University Press.
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783. https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
Stanwick, P. A., & Stanwick, S. D. (1998). The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics, 17(2), 195-204. https://doi.org/10.1023/A:1005784421547
Tourigny, L., Dougan, W. L., Washbush, J., & Clements, C. (2003). Explaining executive integrity: governance, charisma, personality and agency. Management Decision. 41(10), 1035-1049. https://doi.org/10.1108/00251740310509562
Transparency International (2019) Corruption Pereception Index. Retrieved from https://www.transparency.org/en/cpi/2019/index/nzl
Trapnell, S., Jenkins, M., & Chene, M. (2017). Monitoring corruption and anti-corruption in the Sustainable Development Goals. Berlin: Transparency International. Retrieved from: https://www.transparency.org/en/publications/monitoring-corruption-and-anti-corruption-in-the-sustainable-development-go#
Useem, M., & Zelleke, A. (2006). Oversight and delegation in corporate governance: Deciding what the board should decide. Corporate Governance: An International Review, 14(1), 2-12. https://doi.org/10.1111/j.1467-8683.2006.00479.x
Viederman, S. (1994). The economics of sustainability: challenges. Paper presented at the Workshop, The Economics of Sustainability, Fundação Joaquim Nabuco, Recife, Brazil.
Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic Management Journal, 18(4), 303-319. https://doi.org/10.1002/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G
Artículos más leídos del mismo autor/a(s)
- Joaquín Fernández Mateo, John Dewey's theory of inquiry. Quantum physics, ecology and the myth of the scientific method , Agora. Papeles de Filosofía: Vol. 40 Núm. 1 (2021)