Construyendo resiliencia social en entornos de guerra: el caso de Ucrania

Autores/as

DOI:

https://doi.org/10.51302/rcyt.2024.18983

Palabras clave:

sostenibilidad, resiliencia social, guerra, Ucrania, análisis de casos, responsabilidad social

Resumen

Este trabajo analiza cómo las prácticas empresariales responsables pueden contribuir a la resiliencia social en entornos de guerra. La literatura previa ha estudiado el papel de las empresas en el alivio de las consecuencias de diferentes shocks. Sin embargo, la importante brecha de la contribución de las acciones responsables para asegurar la resiliencia social en tiempo de guerra permanece sin explorar. Además, estudios previos no han analizado las respuestas de las empresas durante un periodo prolongado después de un shock. Analizamos las 100 empresas más grandes que operan en Ucrania e identificamos 476 acciones responsables durante el primer año de la guerra que comenzó en 2022. Clasificamos y categorizamos las diferentes acciones y evaluamos las estrategias de las empresas que contribuyen a generar resiliencia social. En suma, aquellas empresas que han mostrado un mayor potencial para construir resiliencia social son aquellas que articulan una respuesta que incluye acciones tempranas abiertas a una amplia gama de grupos de interés y que establecen una variedad de acciones durante un periodo extenso.

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Biografía del autor/a

Francisco Javier Forcadell Martínez, Catedrático de la Universidad Rey Juan Carlos (España)

Catedrático de universidad en la Universidad Rey Juan Carlos, así como Senior Fellow en la London School of Economics. Su investigación se enfoca principalmente hacia aspectos relacionados con la innovación y la sostenibilidad, la estrategia corporativa y las políticas públicas de innovación y cooperación. Cuenta con diversas publicaciones en revistas científicas, tales como Journal of Business Ethics, Journal of World Business, Long Range Planning o Research Policy, algunas de ellas incluidas en el Financial Times' Top 50 Journals. https://orcid.org/0000-0003-0145-1842

Alvaro Méndez, Profesor de Relaciones Internacionales. London School of Economics y Sciences Po Paris (Reino Unido)

Investigador principal y director de la Unidad del Sur Global de la London School of Economics (LSE). Asociado principal y director académico de programas cortos en LSE IDEAS. Profesor adjunto y experto extranjero en el Instituto de Política Pública Global (IGPP) en la Universidad de Fudan en Shanghái. Fellow asociado en el Centro de Ginebra para la Política de Seguridad (GCSP) y miembro del Consejo Asesor Internacional del Observatorio Político de América Latina y el Caribe en Sciences Po París. Enseña en la LSE, Sciences Po, la Universidad de Pekín y Fudan. Ha ganado numerosos premios de enseñanza como el Premio Departamental de Enseñanza de Relaciones Internacionales 2003-2004 en reconocimiento a su enseñanza de relaciones internacionales en la LSE. Además, es miembro del Consejo Colombiano de Relaciones Exteriores (CORI). https://orcid.org/0000-0002-0919-5081

Fernando Úbeda Mellina, Profesor titular de la Universidad Autónoma de Madrid (España)

Profesor titular de la Universidad Autónoma de Madrid. Doctor por la Universidad Autónoma de Madrid. Máster en Economía y Dirección Internacional de la Empresa por el Centro Internacional Carlos V de la Universidad Autónoma de Madrid. Ha desempeñado distinto puestos de gestión en la universidad. Actualmente es subdirector del Máster en Mercados Financieros de la Universidad Autónoma de Madrid. Ha organizado e impartido cursos para distintas organizaciones como: Minsait (INDRA), Deloitte, Accenture, FNAC, IKEA, Catenon, CODERE, Repsol, ENAE, Ibercaja o CECABANK. https://orcid.org/0000-0002-0456-399X

Kateryna Horiachkot, Profesora visitante de la Universidad Rey Juan Carlos (España)

Graduada con un doctorado en Economía y Gestión de Empresas por la Universidad Nacional de Transporte de Kyiv (Ucrania). Ha contribuido al ámbito académico como profesora parcial desde septiembre de 2022 impartiendo Fundamentos de Negocios en The College for International Studies (CIS University) en Madrid (España). Ha ampliado sus roles docentes abordando disciplinas como Marketing Internacional en la Universidad Alfonso X El Sabio desde septiembre de 2023 y Negocios Internacionales en MSMK (Madrid School of Marketing) desde enero de 2024. Además de sus compromisos docentes, participó en una estancia de investigación para investigadores ucranianos en la Universidad Rey Juan Carlos, Departamento de Gestión (Madrid, España). https://orcid.org/0000-0002-1957-8908

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Publicado

18-03-2024 — Actualizado el 01-04-2024

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Cómo citar

Forcadell Martínez, F. J., Méndez, A., Úbeda Mellina, F., & Horiachkot, K. (2024). Construyendo resiliencia social en entornos de guerra: el caso de Ucrania. Revista De Contabilidad Y Tributación. CEF, (493), 125–162. https://doi.org/10.51302/rcyt.2024.18983 (Original work published 18 de marzo de 2024)