Revisión de los vínculos entre responsabilidad social empresarial y desempeño empresarial: evidencia de las empresas marroquíes que cotizan en la bolsa
DOI:
https://doi.org/10.18046/j.estger.2021.161.4010Palabras clave:
responsabilidad social empresarial, desempeño empresarial, Marruecos, mínimos cuadrados ordinariosResumen
El objetivo del artículo es analizar la complejidad de los vínculos entre la responsabilidad social empresarial (RSE) y el desempeño empresarial en Marruecos y descomponer dicha complejidad a través de un sentido bidireccional de la causalidad. Por medio de la recolección de datos de 74 empresas marroquíes que cotizan en la bolsa, se realiza una modelización econométrica para medir esta relación en un sentido bidireccional e investigar los factores que subyacen tras dicha asociación. El estudio empírico demuestra la existencia de una asociación positiva entre la RSE y el desempeño empresarial en ambos sentidos en el contexto marroquí y sugiere que cuanto más sociales son las empresas, estas obtienen mejores resultados financieros. El vínculo mutuo entre los aspectos sociales y financieros permite deducir algunas implicaciones para la gestión y establecer algunas vías de investigaciones futuras.
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