La responsabilidad social empresarial y el mandato legal: un análisis sistemático de la literatura
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Jan 1, 2025
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Jaime Andrés Vieira Salazar
https://orcid.org/0000-0003-2678-4440
Alejandro Echeverri Rubio
https://orcid.org/0000-0002-3611-5438
Camilo Younes Veloza
https://orcid.org/0000-0002-9685-8196
https://orcid.org/0000-0003-2678-4440
Alejandro Echeverri Rubio
https://orcid.org/0000-0002-3611-5438
Camilo Younes Veloza
https://orcid.org/0000-0002-9685-8196
Resumen
Objetivo: la creciente demanda de comportamiento ético en las empresas por parte de los stakeholders ha sido respondida mediante la responsabilidad social empresarial (RSE). Normativamente, la RSE se ejerce bajo leyes duras (hard law) o leyes blandas (soft law), que incentivan la responsabilidad social sin necesidad de legislación. Recientemente, varios países han legislado sobre la RSE, tradicionalmente voluntaria, aunque la literatura muestra escepticismo académico sobre la efectividad de las leyes obligatorias, debido a diferencias contextuales y axiológicas en el ejercicio de la RSE. Metodología: se ha desarrollado un análisis sistemático de la literatura a 148 documentos científicos sobre la discusión si la RSE debe ser entendida como mandato legal o actuación voluntaria. Resultados: se evidencia una relación entre el reporte no financiero obligatorio y la legitimidad, control, desempeño corporativo e innovación. Asimismo, se argumenta a favor de mantener el carácter voluntario de la RSE como obligación moral. Conclusiones: los principales resultados muestran que las empresas deben conciliar sus intereses con los de sus stakeholders con una base axiológica que trascienda el mandato legal. Este documento tiene implicaciones académicas, empresariales y legales, que proporcionan elementos de juicio para conciliar lo axiológico con lo jurídico.
Cómo citar
Vieira Salazar, J. A., Echeverri Rubio, A., & Younes Veloza, C. (2025). La responsabilidad social empresarial y el mandato legal:: un análisis sistemático de la literatura. ÁNFORA, 32(58), 290–320. https://doi.org/10.30854/anf.v32.n58.2025.1114
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Palabras clave
Responsabilidad Social Empresarial, Ley, Obligatorio, Voluntario, Informe
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