research

Estandarización de indicadores de responsabilidad social empresarial propuestas por organizaciones de reconocimiento mundial

Abstract

La Responsabilidad Social Empresarial (RSE) son acciones que están surgiendo de la necesidad de dar respuestas preventivas y correctivas debido a los cambios sociales, económicos y ambientales por el fenómeno de la globalización, creando nuevos conceptos de negocio. La RSE ha permitido que las organizaciones de manera voluntaria, generen compromisos con sus stakeholders (accionistas, asociaciones empresariales, industriales o profesionales, clientes, competidores, comunidades donde la empresa tiene operaciones, dueños, empleados, gobiernos, inversionistas, medios de comunicación, Organizaciones no Gubernamentales (ONGs), proveedores, sindicatos y familia), siendo esto una ventaja competitiva en su gremio. Actualmente se cuenta con indicadores para evaluar comportamientos de RSE propuestos por diferentes organizaciones, los cuales se aplican de manera voluntaria permitiendo que las empresas elijan los indicadores que desean comunicar. Este ejercicio académico tiene la propuesta de unificación de indicadores para permitir un análisis homologado en materias de: gobernanza organizacional, derechos humanos, practicas laborales, medio ambiente, practicas justas de operación, asuntos de consumidores, participación activa y desarrollo de la comunidad, que a la vez se reflejan en temas como: costos, diálogos con las partes interesadas, condiciones de trabajo, cuidado del medio ambiente, comportamientos éticos, políticas de atención al cliente e inversión social, entre otras. Al consolidar estos indicadores para analizar cada escenario de impacto se puede pasar de decisiones netamente económicas a evaluaciones del entorno, ya que la unificación de estas iniciativas y modelos facilitará realizar un benchmark, ganando la RSE una participación significativa en el ámbito mundial.Corporate Social Responsibility (CSR) is a group of actions coming from the necessity of provide preventive and corrective answers according to the social, economic and environmental changes coming from the globalization that is experiencing our current world, trying to create new business concepts. CSR has permitted the companies in a voluntary form, create group commitments with their stakeholder (business associations, professionals, customers, competitors, communities where the company operates, owners, employees, governments, investors, media, nongovernmental organizations (NGOs), suppliers, unions and family), taking this as a competitive advantage in the different markets. Currently the market count with indicators to evaluate the CSR behaviors proposed by different organizations, which are applied voluntarily in some companies. Those allow companies to select the indicators they want to communicate. This academic exercise proposes get together all the indicators to generate results to analyze the organizational governance, human rights, labor practices, environment, fair operating practices, consumer issues, active participation and community development. The all mentioned previously are reflected on issues as: costs, stakeholder dialogues, working conditions, environmental stewardship, ethical behavior, customer service policies and social investment, among other. After consolidate all those indicators to analyze any set, companies can not only focus on economic decisions, but also in the environment thanks that the unification of those initiatives and models make easer implement a benchmark, getting the CSR a high position on the world environment To built the indicators, were done investigations and analysis over some documents on different stages: On the first stage, examination of theoretical framework and situational; the second, analysis of values and subjects that conform the CSR according with the approach realized from international organization for standardization (ISO) and the indicators related with CSR proposed by international organizations; last, convergence in these indicators created previously and the building of the proposal Ending with an analysis over the actions and scopes that can be implemented following the indicators model proposed before, to achieve the growing that companies are getting applying this subject in other developed countries that are facing a global market, taking in mind the social, economic and environmental progress

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