Responsabilidad social y sostenibilidad corporativa: un estudio aplicado al sector cooperativo de ecuador

• Autores: María Iliana Loor Alcívar
• Directores de la Tesis: Francisco González Santacruz (dir. tes.), María Amalia Hidalgo Fernández (codir. tes.)
• Lectura: En la Universidad de Córdoba (ESP) ( España ) en 2020
• Idioma: español
• Tribunal Calificador de la Tesis: Tomás López-Guzmán Guzmán (presid.), Claudia Sevilla Sevilla (secret.), Juan Antonio Mondéjar Jiménez (voc.)
• Programa de doctorado: Programa de Doctorado en Ciencias Sociales y Jurídicas por la Universidad de Córdoba
• Materias:
  • Ciencias económicas
    • Sistemas económicos
      • Sistemas económicos colectivistas
  • Sociología
    • Cambio y desarrollo social
      • Países en vía de desarrollo
      • Desarrollo socio-económico
  • Ética
    • Ética de grupo
      • Ética económica
• Enlaces
  • Tesis en acceso abierto en: Helvia
• Resumen

  • 1. introducción o motivación de la tesis La responsabilidad social y la sostenibilidad corporativa son constructos complejos, amplios y multidimensionales que buscan un equilibrio entre las actuaciones empresariales, la naturaleza y la comunidad. Sin embargo, a pesar de ser objeto de diversas investigaciones, se ha llegado a argumentar que no tienen una definición universal, razón por la que resulta difícil su estudio, medición y, más aún, la determinación de una posible relación entre los mismos, puesto que para la presentación de informes y balances sociales son utilizados como sinónimos por parte de los gerentes y administradores.

    2.contenido de la investigación La presente tesis doctoral pretende proporcionar evidencias empíricas de la posible relación causal entre ambos constructos, en el sector específico de las cooperativas ecuatorianas. Para ello, se presenta un estudio ampliado de las teorías que han surgido con el paso del tiempo, que conllevan a la selección de los modelos teóricos de Carroll (1979) para la responsabilidad social, y de Chow y Chen (2012), Lee y Saen (2012) y Simões y Sebastiani (2017) para la sostenibilidad corporativa. Inicialmente se desarrolla la adaptación de dichos modelos al cooperativismo de este país en vías de desarrollo. Así también se efectúa la validación estadística de las escalas propuestas, a través de modelos de ecuaciones estructurales basados en la covarianza (CB-SEM), obteniendo como resultado que cada constructo puede ser medido en escalas de quince ítems y cuatro dimensiones.

    El estudio presenta además el análisis empírico de las relaciones causales entre los constructos, con la finalidad de determinar el posible efecto de las dimensiones de la responsabilidad social sobre las dimensiones de la sostenibilidad corporativa. Dicho análisis se efectúa utilizando inicialmente la matriz de correlación lineal de Pearson, que busca comprobar la no existencia de problemas de colinealidad. Posteriormente se trabaja con varios modelos de ecuaciones estructurales basados en la covarianza.

    3.conclusión Producto de este análisis se obtuvo como resultado que las dimensiones de la responsabilidad social tienen un efecto significativo en las dimensiones de la sostenibilidad corporativa, siendo la de mayor puntuación la dimensión social del segundo constructo, explicando el 30.2% de la varianza de dicha dimensión.

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