Efectos do comportamento responsable nas relacións con terceiros sobre o ROA en tempos de crise económica

  1. Sonia Benito Hernández 1
  2. Cristina López-Cózar Navarr 1
  3. Gracia Rubio Martín 2
  1. 1 Universidad Politécnica de Madrid
    info

    Universidad Politécnica de Madrid

    Madrid, España

    ROR https://ror.org/03n6nwv02

  2. 2 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

ISSN: 1132-2799

Año de publicación: 2022

Volumen: 31

Número: 1

Páginas: 40-62

Tipo: Artículo

DOI: 10.15304/RGE.31.1.7910 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

Resumen

Debido a la importante contraccioˀ n de la actividad éconoˀmica y del empleo en todo el mundo provocada por la Covid-19, resulta especialmente pertinente seguir avanzando en el estudio del efecto que tiene la implantacioˀ n de praˀcticas socialmente responsables sobre la rentabilidad. Asíˀ pues, en esta invéstigacioˀ n émpíˀrica, realizada con una muestra de 6.186 empresas, se pretende profundizar en la rélacioˀ n existente entre el esfuerzo que realiza el tejido empresarial éspan˂ ol dentro del sector manufacturero en políˀticas de responsabilidad social y los resultados que obtienen en sus indicadores financiéros. Para ello nos centramos en las relaciones que mantiene la empresa con sus stakeholders externos, con los recursos humanos y las políˀticas relativas a la géstioˀ n de la calidad, y analizamos coˀmo contribuyen a mejorar la rentabilidad éconoˀmica de la empresa (ROA), utilizando un panel de datos. Los resultados muestran que la impléméntacioˀ n de políˀticas de colaboracioˀ n para aumentar y mejorar las relaciones con proveedores, competidores e instituciones tiene un efecto positivo significativo en el aumento del ROA. Sin embargo, la colaboracioˀ n con los clientes tuvo un impacto negativo en el ROA. Adémaˀs, la aplicacioˀ n de praˀcticas de recursos humanos tendentes a mejorar las relaciones con los empleados y la impléméntacioˀ n de políˀticas de calidad tambiéˀn tienen un impacto positivo y relevante en el ROA.

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