Prácticas sostenibles en el desempeño financiero de empresas mexicanas248

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Publicado: mar 11, 2024
Palabras clave:
RSE, ESG scores, desempeño financiero, datos de panel, BMV

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Eduardo Arango Herrera
Manuel Humberto de la Garza Cárdenas
https://orcid.org/0000-0002-1036-8920
Francisco Javier Doria Mendoza
https://orcid.org/0000-0002-5804-7325

Resumen

Las prácticas sustentables representan para las compañías una opción para mantener un nivel de competitividad en el mercado y (finanzas saludables) un estado financiero saludable. Mantener un desempeño financiero sostenible permite un crecimiento adecuado bajo acciones de responsabilidad social empresarial (RSE). El objetivo principal de la investigación es analizar el efecto de las prácticas de RSE en el desempeño financiero en empresas de la Bolsa Mexicana de Valores (BMV); para lograr lo anterior, se recolectó, de fuentes secundarias, datos de 109 empresas que cotizan en la Bolsa Mexicana de Valores entre el 2011 al 2018; finalmente, se efectuó un análisis de datos de panel. Los resultados muestran un efecto positivo y significativo de las prácticas sostenibles conjuntas (ESG scores) en el desempeño financiero, manteniendo el mismo efecto en su score individual. Este hallazgo refuerza el impacto positivo de las prácticas de responsabilidad social corporativa como prácticas sostenibles para las corporaciones mexicanas, así como la creación de valor para ser consideradas a los intereses de los inversionistas.

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Arango Herrera, E., de la Garza Cárdenas, M. H., & Doria Mendoza, F. J. (2024). Prácticas sostenibles en el desempeño financiero de empresas mexicanas. Revista Del Centro De Investigación De La Universidad La Salle, 16(61), 201–224. https://doi.org/10.26457/recein.v16i61.3866
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