La responsabilidad social corporativa y el desempeño financiero: un análisis en empresas mexicanas que cotizan en la bolsa

Alonso-Almeida María del Mar (), Rodríguez García Martha del Pilar (), Cortez Alejandro Klender Aimer () and Abreu Quintero José Luis ()
Additional contact information
Alonso-Almeida María del Mar: Universidad Autónoma de Madrid
Rodríguez García Martha del Pilar: Universidad Autónoma de Nuevo León
Cortez Alejandro Klender Aimer: Universidad Autónoma de Nuevo León
Abreu Quintero José Luis: Universidad Autónoma de Nuevo León

Contaduría y Administración, 2012, vol. 57, issue 1, 53-77

Abstract: Corporate Social responsibility (CSR) is becoming very important in the last two decades as a strategy that can contribute to the company and to build a more equitable and sustainable overall future financial performance. However, in what has to do with the financial performance, so far, the results obtained by the doctrine have been mixed. This paper analyzes the impact on the financial performance of Mexican listed companies that have earned the distinction of socially responsible companies. The results obtained show that there is a positive relationship between financial performance and obtaining such distinction as shown in financial variables like ROE and ROA, earnings per share (UPA) and the price ratio between books (P/VL) value. Evidence found provides some recommendations for Mexican companies and policy-makers in this field.

Keywords: RSE; desempeño financiero; estrategia; distintivo ESR (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.revistas.unam.mx/index.php/rca/article/viewFile/29048/27003 (application/pdf)
http://contaduriayadministracionunam.mx/articulo-2-246-29.html (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:57:y:2012:i:1:p:53-77

Access Statistics for this article

Contaduría y Administración is currently edited by Francisco López-Herrera (Editors in Chief)

More articles in Contaduría y Administración from Accounting and Management Contact information at EDIRC.
Bibliographic data for series maintained by Alberto García-Narvaez (Technical Editor) ().