ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea)
https://www.revistaespacios.com Pag. 108
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Vol. 43 (11) 2022 • Art. 8!
Recibido/Received: 19/10/2022 • Aprobado/Approved: 13/11/2022 • Publicado/Published: 15/11/2022
DOI: 10.48082/espacios-a22v43n11p08
Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México
The impact of corporate social responsibility on sustainable development
GODINEZ-REYES, Norma Laura
1
ALFARO-CALDERÓN, Gerardo
2
Resumen
El objetivo de esta investigación fue conocer la incidencia de segundo orden de las variables de
Responsabilidad Social Empresarial en el Desarrollo Sostenible. Se utilizó un modelo de la teoría de
efectos olvidados. Se encontró que los factores de responsabilidad sobre el producto, prácticas
laborales y gestión ambiental, tienen incidencia indirecta baja en las metas de competitividad del país e
infraestructura. Este resultado indica que integrar estrategias de responsabilidad social en las empresas
coadyuva a las metas de desarrollo sostenible.
Palabras clave: Responsabilidad social empresarial, efectos olvidados, desarrollo sostenible
Abstract
The aim of this research was to find out the second-order impact of Corporate Social Responsibility
variables on Sustainable Development. A neglected effects theory model was used. It was found that
the factors of product responsibility, labor practices and environmental management have a low
indirect impact on the goals of Country Competitiveness and Infrastructure. This result indicates that
integrating social responsibility strategies in companies, contributes to the goals of sustainable
development
Key words: Corporate social responsibility, forgotten effects, sustainable development
1. Introducción
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1
Profesora e Investigadora Asociada, de tiempo completo. Facultad de Contaduría y Ciencias Administrativas. Universidad Michoacana de San Nicolás de
Hidalgo. México. lgodinez@umich.mx
2
Profesor e Investigador Titular, de tiempo completo. Facultad de Contaduria y Ciencias Administrativas. Universidad Michoacana de San Nicolás de
Hidalgo. México. gerardo.alfaro@umich.mx
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ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 109
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ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 110
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Figura 1
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!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 111
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!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 112
Figura 2
Responsabilidad Social Empreasarial
Fuente: Elaboración propia en base a la revisión de la literatura.
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!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 113
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!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 114
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?=>A@!+%!.-$!%)1/%$-$4!0#'!.#$!,'+,0-+#/%$!+%.!G%$-//#..#!>#$(%',2.%!?G>@!%'!TVL,0#!*$-'+#!%.!>#8(Z-/%!c*55<.#6:!
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+%! *'-! )-(/,5! +%! /%.-0,E'! ,'0,+%'0,-S+%1%'+%'0,-4! .-! 0#7%$,E'! %$(/*0(*/-.! +%! .-$! &-/,-2.%$! +%! =>A! %'! .-!
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+%0,$,#'%$! )3$! %8,0,%'(%$! %'! (%)-$! +%! $#$(%',2,.,+-+:! A'! %$(%! 0#'(%L(#! $%! %$(-2.%0,%/#'! .#$! +#$! 6/*1#$! +%!
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*'-!/%.-0,E'!$%)3'(,0-!0#'!.#$!&-.#/%$4!-!(/-&V$!*'-!%$0-.-!%'+%0-+-/,-!1/#1*%$(-!1#/!N-*8)-''!M!R,.!U.*C-!
?J]^^@4!%'!+#'+%!0%/#!0#//%$1#'+%!-!*'-!,'0,+%'0,-!'*.-!<!J!0#//%$1#'+%!-!*'-!,'0,+%'0,-!)3L,)-!#!(#(-.4!
0#)#!$%!)*%$(/-!%'!.-!(-2.-!J:!!
Tabla 1
Escala semántica
0.0
Sin incidencia
0.1
g'0,+%'0,-!)*<!+V2,.!
0.2
g'0,+%'0,-!+V2,.!
0.3
g'0,+%'0,-!2-C-!
0.4
g'0,+%'0,-!)#+%/-+-!
0.5
g'0,+%'0,-!)%+,-!
0.6
g'0,+%'0,-!0#'$,+%/-2.%!
0.7
g'0,+%'0,-!-.(-!
0.8
g'0,+%'0,-!c*%/(%!
0.9
g'0,+%'0,-!)*<!8*%/(%!
1.0
g'0,+%'0,-!(#(-.!
Fuente: elaboración propia a partir
de Kaufmann y Gil Aluja, 1988.
3. Resultados y discusión
"-!1/,)%/-!T-(/,5!+%!,'0,+%'0,-![
Μ
]!)*%$(/-!.#$!/%$*.(-+#$!+%!.-$!/%.-0,#'%$!0-*$-S%8%0(#!+,/%0(-$!#!+%!1/,)%/-!
6%'%/-0,E'4!%.-2#/-+-!-!1-/(,/!+%!.-!#1,',E'!%L1/%$-+-!1#/!.#$!%L1%/(#$:!
"-!(-2.-!H!1/%$%'(-!.#$!/%$*.(-+#$!+%!.-!)-(/,5!causa – efecto!+%!.-!%'0*%$(-4!+#'+%!.#$!%L1%/(#$!)%+,-'(%!C*,0,#$!
+%!&-.#/4!&-.#/-/#'!%'!9*V!6/-+#!%.!8#/(-.%0,),%'(#!+%!.#$!,'+,0-+#/%$!+%!.-!/%$1#'$-2,.,+-+!$#0,-.!%)1/%$-/,-.4!
,'0,+%!%'!8#/)-!+,/%0(-4!%'!.-!0-1-0,+-+!+%!TVL,0#!1-/-!)%C#/-/!$*$!,'+,0-+#/%$!+%!+%$-//#..#!$#$(%',2.%:!;-/-!
%L1/%$-/! .-! ,'0,+%'0,-! 0/*5-+-! +%! .-! /%$1#'$-2,.,+-+! $#0,-.! %)1/%$-/,-.! %'! %.! +%$-//#..#! $#$(%',2.%4! $%!
0#'$(/*<%/#'! #(/-$! +#$! )-(/,0%$:! "-! 1/,)%/-! /%.-0,#'-! %'(/%! $B4! .#$! ,'+,0-+#/%$! +%! .-! /%$1#'$-2,.,+-+! $#0,-.!
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 115
%)1/%$-/,-.!9*%!$%!)*%$(/-!%'!.-!(-2.-!K4!),%'(/-$!9*%!.-!$%6*'+-!)*%$(/-!.-!,'0,+%'0,-!%'!0-+-!*'#!+%!.#$!
,'+,0-+#/%$!+%.!+%$-//#..#!$#$(%',2.%!+%!8#/)-!0/*5-+-!?(-2.-!P@:!
!
Tabla 2
Tabla de Incidencias estimadas
entre causas y efectos [
𝑴
]
E2
E3
E4
E6
C1
0.9
0.6
C2
0.7
0.6
C3
0.5
0.5
C4
0.6
0.5
C5
0.7
0.6
C6
0.5
0.6
Fuente: elaboración a partir del software
fuzzylog, procesado 11 de septiembre 2021
Tabla 3
Tabla de incidencias entre los
indicadores de RSE (causas) [
𝑨
]
C3
C5
C1
0.7
C2
0.5
C3
1
C4
0.7
C5
0.6
C6
0.6
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
!
Tabla 4
Tabla de incidencia en los indicadores
del desarrollo sostenible (efectos)[
𝑩
]
E1
E2
E3
E4
E5
E1
0.7
0.5
E2
1
0.7
E3
0.6
1
E4
0.8
0.7
E5
0.7
0.6
E6
0.5
0.5
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 116
!
;#$(%/,#/)%'(%!$%!1/#0%+,E4!-0#/+%!-.!)#+%.#!%L1.,0-+#!%'!.-!)%(#+#.#6B-4!-!.-!0#'&*.-0,E'!)-LS),'!%'(/%!.-$!
)-(/,0%$! -'(%/,#/%$! r
𝐴
]
∘
[
𝑀
]!<! [
𝐴
]
∘
[
𝑀
]
∘
[
𝐵
] = [
𝑀
∗
]4! /%$*.(-+#$! 9*%! $%! 1/%$%'(-'! %'! .-$! (-2.-$! k! <! b!
/%$1%0(,&-)%'(%4!
Tabla 5
Tabla de convulación de matrices max-min entre
las matrices (causas, causa-efecto) [
𝐴
] ∘ [
𝑀
]
E1
E2
E3
E4
E5
C1
0.9
0.6
C2
0.7
0.6
C3
0.6
0.6
C4
0.6
0.6
C5
0.7
0.6
C6
0.7
0.6
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
Tabla 6
Tabla de convulación max-min entre matrices
[(causas, causa-efecto) (efectos)] [
𝐴
] ∘ [
𝑀
] ∘ [
𝐵
] = [
𝑀
∗]
E1
E2
E3
E4
E5
E6
C1
0.7
0.9
0.7
0.6
0.7
0.7
C2
0.7
0.7
0.7
0.6
0.7
0.6
C3
0.7
0.7
0.6
0.6
0.7
0.7
C4
0.7
0.7
0.6
0.6
0.7
0.7
C5
0.7
0.7
0.7
0.7
0.7
0.7
C6
0.8
0.7
0.7
0.7
0.8
1
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
;-/-!-.!8,'-.4!+%(%/),'-/!.-!,'0,+%'0,-!6.#2-.!%'!.-!)-(/,5!9*%!)*%$(/-!.#$!%8%0(#$!#.&,+-+#$!?_-2.-!X@4!)-(/,5!9*%!
/%0#6%! .-! ,'0,+%'0,-! 9*%! 0-+-! *'#! +%! .#$! ,'+,0-+#/%$! +%! .-! =>A! (,%'%'! $#2/%! .#$! ,'+,0-+#/%$! +%! +%$-//#..#!
$#$(%',2.%!<!9*%4!+%!)-'%/-!+,/%0(-4!'#!8*%/#'!0-.,8,0-+#$:!T-(/,5!9*%!$%!0-.0*.-!/%$(-'+#!.#$!/%$*.(-+#$!+%!.-!
)-(/,5!+%!0#'&*.-0,E'!6.#2-.!<!.-!)-(/,5!0-*$-!%8%0(#n!⌊
𝑶
⌋
= -
[
𝑴∗
]
−-
⌊
𝑴
⌋.
Tabla 7
Tabla de efectos olvidados
E1
E2
E3
E4
E5
E6
C1
0
0.1
0
C2
0
0.1
0
C3
0.2
0.1
0
C4
0.1
0.1
0.1
C5
0
0.1
0
C6
0.2
0.1
0.2
!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 117
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
A'! #1,',E'! +%! .#$! %L1%/(#$4! .#$! &-.#/%$! $%f-.-+#$! %'! .-! -1.,0-0,E'! +%.! )V(#+#! 9*%! /%1/%$%'(-'! .#$! %8%0(#$!
#.&,+-+#$!8*%/#'!(/%$!?_-2.-!^@:!>%!%'0#'(/E!9*%!.#$!8-0(#/%$!+%!/%$1#'$-2,.,+-+!$#2/%!%.!1/#+*0(#4!0-+%'-!+%!
$*),',$(/#! <! 1/30(,0-$! .-2#/-.%$4! -! (/-&V$! +%! #(/#$! 8-0(#/%$! 0#)#! .-$! 0#)*',0-0,#'%$! %! ,'8/-%$(/*0(*/-! <!
0#)1%(,(,&,+-+!,'8.*<%'!%'!.-!2e$9*%+-!+%!*'!+%$-//#..#!$#$(%',2.%!%'!TVL,0#:!
Tabla 8
Tabla de efectos olvidados
de mayor incidencia
RSE
DS
⌊𝑴⌋
[
𝐴
]
∘
[
𝑀
]
[𝑴∗]
[𝑴∗]−⌊𝑴⌋
C2 Prácticas
laborales
E5 Infraestructura y
Comunicaciones
0.4
0.6
0.7
0.3
C3 Responsabilidad
sobre el producto
E5 Infraestructura y
Comunicaciones
0.4
0.6
0.7
0.3
C6 Gestión
ambiental
E1 Competitividad
país
0.5
0.7
0.8
0.3
Fuente: elaboración a parir del software
fuzzylog, procesado 11 de septiembre 2021
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!
ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 118
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CAUSAS
EFECTOS
C2 Prácticas Laborales
E5 Infraestructura y Comunicaciones
C3 Responsabilidad sobre el producto
E5 Infraestructura y Comunicaciones
G6 Gestión ambiental
E1 Competitividad país
!
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ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
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+%$-8B#$!-!.#$!9*%!$%!%'8/%'(-'!.-$!%)1/%$-$!%'!.-!2e$9*%+-!+%!.-!$#$(%',2,.,+-+!%)1/%$-/,-.. Revista de
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ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
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ISSN-L: 0798-1015 • eISSN: 2739-0071 (En línea) - Revista Espacios – Vol. 43, Nº 11, Año 2022!
GODINEZ-REYES N.L. & ALFARO-CALDERÓN G. «Impacto de la responsabilidad social empresarial en el
desarrollo sostenible en México»
Pag. 121
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Development:!m#.*)%!Jk4!g$$*%!k:!>%1(%)2%/SD0(#2%/!HIIX:!;-6%$!H]bS
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