La Responsabilidad Corporativa de Emergencia en tiempos de conmoción: Un marco para el análisis de la respuesta empresarial a la COVID-19

Autores/as

  • Francisco Javier Forcadell Martínez Universidad Rey Juan Carlos. Madrid (España)
  • Elisa Aracil Fernández Universidad Pontificia Comillas, ICADE. Madrid (España)

DOI:

https://doi.org/10.51302/rcyt.2020.3755

Palabras clave:

RSC, capacidades dinámicas, COVID, emergencia

Resumen

Este trabajo ha obtenido el 1.er Premio «Estudios Financieros» 2020 en la modalidad de Contabilidad y Administración de Empresas.

La Responsabilidad Social Corporativa (RSC) se ha convertido en omnipresente en las empresas de la actualidad. Las actividades de RSC se han orientado tradicionalmente hacia el logro de un impacto en los stakeholders durante periodos de cierta estabilidad en la sociedad. Sin embargo, de manera inesperada, este contexto se vio violentamente alterado cuando surgió la pandemia por COVID-19 a principios de 2020. Esta situación fue especialmente grave en algunos países como España. Para lograr una respuesta efectiva a esta emergencia, es necesario un enfoque radicalmente diferente de la RSC, que denominamos Responsabilidad Corporativa de Emergencia (RCE). Analizamos las diferentes acciones realizadas por las empresas que operan en España durante la pandemia de COVID en 2020. Para ello desarrollamos un marco de análisis que clasifica las diferentes respuestas corporativas en cuatro categorías: selectiva, simbólica, reactiva y solidaria. Identificamos a través de las cuatro categorías la respuesta más efectiva socialmente tras una emergencia, que se basa en la existencia de capacidades dinámicas internas, tales como la capacidad de detección, la orientación hacia la ética y la construcción de alianzas.

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Publicado

07-10-2020

Cómo citar

Forcadell Martínez, F. J., & Aracil Fernández, E. (2020). La Responsabilidad Corporativa de Emergencia en tiempos de conmoción: Un marco para el análisis de la respuesta empresarial a la COVID-19 . Revista De Contabilidad Y Tributación. CEF, (451), 175–208. https://doi.org/10.51302/rcyt.2020.3755

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