Influencia de la responsabilidad social en el desempeño financiero del sector químico-farmacéutico

  • Carmen Paola Padilla-Lozano Universidad Católica de Santiago de Guayaquil
  • Danny Xavier Arévalo-Avecillas Universidad Católica de Santiago de Guayaquil
  • Nancy Ivonne Wong-Laborde Universidad Católica de Santiago de Guayaquil
Palabras clave: Desempeño financiero, responsabilidad social, sector químico-farmacéutico

Resumen

El presente estudio aborda nuevas evidencias de la relación entre las prácticas de responsabilidad social (RS) y el desempeño financiero de empresas ecuatorianas del sector químico-farmacéutico. La investigación tiene un componente mixto, en el que se recogieron experiencias y opiniones de expertos en el sector a través de grupos focales y se realizaron encuestas a gerentes de 88 empresas de las ciudades de Quito y Guayaquil, Ecuador. Se utilizaron métodos de ponderación para determinar un índice de RS basado en tres pilares: a) económico, b) social y c) pilar ambiental, que expliquen el nivel de implementación de prácticas socialmente responsables. También se emplearon la estadística descriptiva y las técnicas de correlación. Entre los resultados se destaca la relación positiva entre las dimensiones económicas y ambientales de la RS con el rendimiento sobre el capital (ROE) y la dimensión social de la RS con el rendimiento sobre las ventas (ROS).

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Biografía del autor

Carmen Paola Padilla-Lozano, Universidad Católica de Santiago de Guayaquil

Doctora en Administración Estratégica de Empresas. Directora del Instituto de Investigación e Innovación de Estudios Económicos y Empresariales. Profesora titular auxiliar de la Carrera de Negocios Internacionales de la Facultad de Ciencias Económicas y Administrativas, Universidad Católica de Santiago de Guayaquil, Ecuador.

Danny Xavier Arévalo-Avecillas, Universidad Católica de Santiago de Guayaquil

Decana y profesora titular principal de la Carrera de Administración de Empresas de la Facultad de Ciencias Económicas y Administrativas, Universidad Católica de Santiago de Guayaquil, Ecuador.

Nancy Ivonne Wong-Laborde, Universidad Católica de Santiago de Guayaquil

Profesor titular auxiliar de la Carrera de Administración de Empresas de la Facultad de Ciencias Económicas y Administrativas, Universidad Católica de Santiago de Guayaquil, Ecuador.

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Cómo citar
Padilla-Lozano, C., Arévalo-Avecillas, D., & Wong-Laborde, N. (2018, julio 2). Influencia de la responsabilidad social en el desempeño financiero del sector químico-farmacéutico. Equidad Y Desarrollo, (32), 121-141. https://doi.org/10.19052/ed.4366
Publicado
2018-07-02
Sección
Artículos