Anda di halaman 1dari 31

RESPONSABILIDAD SOCIAL EMPRESARIA

Una revisin en mbitos PyME

Daniel Jos Vinsennau y Carlos David Simonetta

Resumen
/D5HVSRQVDELOLGDG6RFLDO(PSUHVDULD 56( VXSRQHXQDVDOLGDHQHOiPELWRGHODPRUDO
YLJHQWH6LQHPEDUJRGHQWURGHXQDFUtWLFDpWLFDDGLFKDPRUDOVHHQFXHQWUDQUDFLRQDOLGDGHV
RSXHVWDVTXHRSHUDQHQODYLGDFRWLGLDQDGHODVHPSUHVDV(QHVDRULHQWDFLyQHVWHDUWtFXOR
UHYLVDDOJXQDVEDVHVGHHVFHSWLFLVPRTXHLQKLEHQODLQFRUSRUDFLyQGHOD56(DODVIRUPDVGH
JHVWLyQRUJDQL]DFLRQDO(QWDOVHQWLGRODVVLWXDFLRQHV\ODVSDUWLFXODULGDGHVGHORVHQWRUQRV
GHODV3\0(VFRQIRUPDQSDUDOD$GPLQLVWUDFLyQXQFDPSRGHDQiOLVLVVREUHODVFXiOHVVH
QHFHVLWDQPiV\PHMRUHVDSRUWHVDQWHVGHDGRSWDUGHFLVLRQHVVREUHODDSOLFDFLyQGHPRGHORV
GH56(
3DODEUDVFODYH 5HVSRQVDELOLGDG6RFLDO(PSUHVDULD3\0(pWLFDYDORUHVHVFHQDULRV

Abstract
&RUSRUDWH6RFLDO5HVSRQVLELOLW\ &65 LPSOLHVDZD\RXWLQDUHDVRI FXUUHQWPRUDOLW\<HW
ZLWKLQDQHWKLFDOUHYLHZWRVXFKPRUDOLW\ZHQGFRPSHWLQJUDWLRQDOLWLHVRSHUDWLQJWKHGDLO\
OLIHRI RUJDQL]DWLRQV%DVHGRQWKDWWKLVSDSHUUHYLHZVVRPHEDVHVRI VNHSWLFLVPLQKLELWLQJ
WKHLQFRUSRUDWLRQRI &65LQWRWKHZD\VRI RUJDQL]DWLRQDOPDQDJHPHQW,QWKDWVHQVHVLWXD-
WLRQVDQGSHFXOLDULWLHVRI WKH3\0(6HQYLURQPHQWVIRUPDHOGRI DQDO\VLVRQZKLFKPRUH
DQG EHWWHUFRQWULEXWLRQVDUHQHHGHGIRU PDQDJHPHQWEHIRUHPDNLQJGHFLVLRQVDERXW&65
PRGHOV
.H\ZRUGV&653\0(HWKLFVYDOXHVVFHQHV

Introduccin
(OSUHVHQWHWUDEDMRFRQFHELGRDSDUWLUGHLQYHVWLJDFLRQHVOOHYDGDVDFDER
SRUORVDXWRUHVGHEHHQWHQGHUVHFRPRXQDFUtWLFDDOD5HVSRQVDELOLGDG6R-
FLDO(PSUHVDULD 56( GHVGHHOSXQWRGHYLVWDGHODJHVWLyQ\ORVHQWRUQRVGH
ODVSHTXHxDV\PHGLDQDVHPSUHVDVGHVXVSDUWLFXODULGDGHVGHVXSHUWHQHQFLD
DUHGHVHPSUHVDULDOHVFRQQRGRVGHSRGHUPiVDPSOLRVGHVGHODFRPSHWHQ-
FLD\WDPELpQHQWUHRWUDVVLQJXODULGDGHVGHVGHODH[LVWHQFLDGHPHFDQLVPRV
GHOHJLWLPDFLyQVRFLDOTXHHQODWHRUtDJHQHUDOGHOD56(VXHOHQVHUGHMDGRV

Enfoques XXVI, 1 (Otoo 2014): 79-109


80 Daniel Jos Vinsennau y Carlos David Simonetta

GHODGRSRUQRVHUVLVWHPiWLFRVQLDFRSODUVHDORVPRGHORVGHJHVWLyQ\GH
HVWUDWHJLDKDELWXDOHV1
7DPELpQGHEHHQWHQGHUVHFRPRXQDFUtWLFDDODOyJLFDVXE\DFHQWHGHOD
UHVSRQVDELOLGDGVRFLDOHPSUHVDULDYLJHQWH(VGHFLUFRPRFUtWLFDDVXFRQ-
FHSFLyQQDUFLVLVWDDVXVEDVHVFXHVWLRQDEOHVDVXLOXVLyQGHDOLQHDFLyQGH
REMHWLYRVVRFLRPHGLRDPELHQWDOHVFRQREMHWLYRVQDQFLHURVDVXOyJLFDHPL-
QHQWHPHQWHHPSUHVDULD IXQFLRQDO\QRFRQLFWLYD DVXH[FHVLYRYROXQWDULV-
PRDODVXSHUDFLyQDSDUHQWHGHOFRQLFWRGHLQWHUHVHVLQWHU\H[WUDHPSUH-
VD\DODFRQFHSFLyQGHSUREOHPDVVRFLDOHV\DPELHQWDOHVEDMRODyUELWDGH
GLUHFWRULRVSULYDGRVTXHRSHUDQDQLYHOJOREDOFRQQHFHVLGDGHVGHFXPSOLU
UHJODVGHXQVLVWHPDTXHVLJXHVLHQGRWDQWRRPiVH[LJHQWHFRQUHODFLyQD
UHVXOWDGRVHQWpUPLQRVHFRQyPLFRVGHORTXHKDVLGRHQRWURVPRPHQWRV2
3RU RWUD SDUWH HVWH WUDEDMR QR GHEH HQWHQGHUVH GHVGH OD H[LVWHQFLD GH
ySWLPRVQLGHODDFHSWDFLyQGHPLVLRQHVYLVLRQHVRFXDOTXLHUFODVHGHH[SHF-
WDWLYDVTXHDSDUH]FDHQODVGLVWLQWDVWHRUtDVDGPLQLVWUDWLYDV DOPHQRVODVPiV
FOiVLFDV\IXQFLRQDOHV FRPRODREWHQFLyQGHOPi[LPREHQHFLRDODUJRSOD-
]RRODGLVPLQXFLyQSHUPDQHQWHGHFRVWRVSRUFLWDUHMHPSORVFRPXQHVSRU-
TXHHVWHWLSRGHREMHWLYRVSUHMXLFLRVRVRSUHFRQFHSWXDOHVVXSRQHQGHVGHHO
LQLFLRXQDVXERUGLQDFLyQGHODVUDFLRQDOLGDGHVVRFLDOHV\PHGLRDPELHQWDOHV
DODUDFLRQDOLGDGHFRQyPLFD6LODSUHYDOHQFLDGHHVWHWLSRGHREMHWLYRVVH
GHHQGHGHVGHODH[WUHPDFRPSHWHQFLDTXHHQIUHQWDQODVHPSUHVDVRGHVGH
ODQHFHVLGDGGHVXSHUYLYHQFLDHVWRKDUiDODVIRUPDV\VLWXDFLRQHVSHURQRDO
IRQGRGHODFXHVWLyQ6LVHGHVHDDERUGDUXQDSUREOHPiWLFDGHOHJLWLPDFLyQ
VRFLDOHPSUHVDULD\FULWLFDUGHIRUPDpWLFDORVPRGHORVGH56(TXHVHKDQ
SXHVWRGHPRGDHQODOLWHUDWXUDGHODDGPLQLVWUDFLyQ DSOLFDFLyQPRUDO PDO
SRGUtDHPSH]DUVHHQWRQFHVVXSRQLHQGRWDOSXQWRGHSDUWLGD
3RUHOFRQWUDULRHQWHQGHPRVTXHXQDGHODVPHMRUHVIRUPDVGHDERUGDU
XQD FUtWLFD D ORV DFWXDOHV PRGHORV GH 56( HV GHVGH HO SXQWR GH YLVWD GH
OD GLFRWRPtD HQWUH UDFLRQDOLGDGHV TXH D~Q FRQ QDOLGDGHV FRQWUDSXHVWDV
FRQYLYHQ EDMR XQD PLVPD UHDOLGDG DERUGDGD OD RUJDQL]DFLyQ FRPR HPSUHVD
(Q HO PDUFR GH HVWD SRVLFLyQ HO REMHWLYR GHO WUDEDMR VHUi GHVFULELU EDVHV
GH HVFHSWLFLVPR TXH MXVWLFDQ HO YDFtR FRQFHSWXDO \ SUiFWLFR GH OD 56(
HQ iPELWRV 3\0( GHVGH OD FRQYLYHQFLD FRQLFWLYD \ VXSHUSXHVWD GH

1
 '9LQVHQQDX\&6LPRQHWWD/D56(3\0(HQVXODEHULQWR(OLPSHULRGHORVLWXDFLRQDO 6DDU-
EUFNHQ$OHPDQLD(GLWRULDO$FDGpPLFD(VSDxROD/$3/DPEHUW$FDGHPLF3XEOLVKLQJ
*PE+ &R.* 
2
-XOLD%%HGR\D5DPtUH])XQGDPHQWRVHFRQyPLFRV\SROtWLFRVGHOFRQFHSWRGHUHVSRQ-
VDELOLGDGVRFLDOHPSUHVDULDHQ/DWLQRDPpULFDHQGHEDWHRevista Tendencias y RetosQ
RFWXEUH 

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 81

UDFLRQDOLGDGHV \ YDORUHV YLJHQWHV 3DUD HOOR VH GHVFULEHQ XQD VHULH GH
GLV\XQFLRQHVVXVWHQWDGDVHQODHOHFFLyQGHGLFKRVYDORUHVTXHLQFLGHQVREUH
el GHEHUVHU3\0(TXHLPSDFWDQVREUHVXOHJLWLPDFLyQHQHOHQWRUQRHQHO
TXHRSHUDQ \TXHDGHPiVSUHWHQGHQDUJXPHQWDU HOFDUiFWHU HVFpSWLFRGH
XQD56(IXQFLRQDOHQODWHRUtD\GLVIXQFLRQDOHQODSUiFWLFDDODOX]GHVXV
JUXSRVGHLQWHUpV

Marco de referencia
La organizacin empresa. Conflicto de racionalidades

(QODDFWXDOLGDGHOWHPDGHOD56(JDQDFHQWUDOLGDGSRUTXHUHVXOWDVHU
ODPDQHUDHQTXHVHSXHGHUHVSRQGHUFRQFUHWDPHQWHDODSUHJXQWDVREUHOD
QDWXUDOH]DGHOFDSLWDOLVPR\VREUHHOSDSHOTXHDVXPHRVHOHDVLJQDDODHP-
SUHVDHQXQFRQWH[WRGHFULVLV(QHVDSHUVSHFWLYDVHKDFRLQFLGLGRHQODLGHD
GHVXSHUDUHOHQIRTXHFRUWRSODFLVWDGHODJHUHQFLDHPSUHVDULDOHQUHFRQRFHU
HOHQRUPH\FRQWXQGHQWHLPSDFWRVRFLDOTXHWLHQHODSUiFWLFDGHOD56(HQ
ODQHFHVLGDGGHDYDQ]DUHQSROtWLFDVLQWHJUDOHVGH56(HQKDFHUGHOD56(XQ
WHPDSHUPDQHQWHGHODVXQLYHUVLGDGHVHQWRGDVODViUHDVGHFRQRFLPLHQWR\
HQODLPSRUWDQFLDHVWUDWpJLFDGHLQVWDODUHOWHPDHQHOGHEDWHS~EOLFR3

(O KHFKR GH TXH EXHQD SDUWH GH QXHVWUR ELHQHVWDU VRFLDO \ PDWHULDO \ GH
QXHVWUDSURSLDYLGDHVWpQLQH[WULFDEOHPHQWHXQLGRVDODVRUJDQL]DFLRQHVLP-
SOLFDTXHHVLPSRUWDQWHFRPSUHQGHUFyPRIXQFLRQDQ\GHTXpPRGRDQD-
OL]DUODVSDUDHOORHVUHOHYDQWHHVWXGLDUODPDQHUDHQTXHODVRUJDQL]DFLRQHV
DIHFWDQORVVLVWHPDVVRFLDOHVHQORVTXHHVWiQDUUDLJDGDV4
([LVWHXQGLOHPDFOiVLFRDFHUFDGHFyPRORJUDUTXHODVRUJDQL]DFLRQHV
VHDQHFLHQWHVSHURTXHDODYH]VHDQXQiPELWRGRQGHODVSHUVRQDVDOFDQ-
FHQPD\RUHVQLYHOHVGHIHOLFLGDG$FRUUDODGRVSRURUJDQL]DFLRQHVTXHVHIR-
FDOL]DQFDGDYH]PiVHQUHVXOWDGRV\HQPHFDQLVPRVTXHWUDWDQGHRSWLPL]DU
FDGDYH]PiVORVUHFXUVRVSDUDORJUDUFDGDYH]PiVEHQHFLRV\PHQRUHV
FRVWRVODVSHUVRQDVYLYHQUHDOLGDGHVTXHOHVLPSLGHQHVSDFLRVSDUDODLOXVLyQ
ODFRQYLYHQFLD\ODRSRUWXQLGDGSDUDFRPSDUWLUHQWUHKXPDQRV5

3
 %HUQDUGR.OLNVEHUJeWLFDHPSUHVDULDOPRGDRGHPDQGDLPSDUDEOH"3DSHU)XQGDFLyQ
&DUROLQD   GLVSRQLEOH HQ KWWSZZZUHGXQLUVHQHWOHV56(0RGDR
'HPDQGD6RFLDO%HUQDUGR.OLNVEHUJSGI  %HUQDUGR .OLNVEHUJ Es
FiQGDORVpWLFRV %XHQRV$LUHV7HPDVJUXSRHGLWRULDO 
4
 56WHUQ\6%DUOH\2UJDQL]DWLRQVDQGVRFLDOV\VWHPV2UJDQL]DWLRQWKHRULHVQHJOHFWHG
PDQGDWH$GPLQLVWUDWLYH6FLHQFH4XDUWHUO\  
5
 $ (W]LRQL 2UJDQL]DFLRQHV PRGHUQDV 0p[LFR ') 87+($ 8QLyQ 7LSRJUiFD (GLWRULDO
+LVSDQR$PHULFDQD 

Enfoques XXVI, 1 (Otoo 2014): 79-109


82 Daniel Jos Vinsennau y Carlos David Simonetta

3RQJRHQWHODGHMXLFLRHOVXSXHVWRGHTXHODHFLHQFLDSXHGHHVWXGLDUVHH[D-
PLQDQGRODVXSHUYLYHQFLDODOHJLWLPLGDGHOFUHFLPLHQWRRODVXWLOLGDGHVFRQ
ORTXHVHGHVHQWLHQGHDORVP~OWLSOHVLQWHUHVDGRVGHQWURGHODRUJDQL]DFLyQ
\IXHUDGHHOOD6
(QHVDRULHQWDFLyQHOSURIHVRU/HRQDUGR6FKYDUVWHLQ7H[SRQHXQHVTXH-
PDGHUDFLRQDOLGDGHVHQSXJQDSDUDH[SOLFDUODYHUGDGHUDEDVHGHORVGLOHPDV
HQWUHORVUHTXHULPLHQWRVHFRQyPLFRV\VRFLDOHV6REUHHVDLGHDVHDSR\DHO
GHVDUUROORGHDOJXQDVGHODVVLJXLHQWHVFXHVWLRQHVDODVTXHUHFXUUHHOHQIRTXH
GHOSUHVHQWHWUDEDMR

La esencia de una racionalidad econmica vigente

/RVFOiVLFRVGHODDGPLQLVWUDFLyQGHOLQHDURQODGLVFLSOLQDGHVGHHOORJUR
GH XQD LQVWUXPHQWDFLyQ TXH KD VLGR IXQFLRQDO D ODV UD]RQHV HFRQyPLFDV
3RUIRUPDFLyQORVSURIHVLRQDOHVGHFLHQFLDVHFRQyPLFDVHQWLHQGHQFRQWRWDO
QDWXUDOLGDGHVWHWLSRGHOyJLFDTXHHQGHQLWLYDVLHPSUHJLUDHQWRUQRDXQD
HYDOXDFLyQGHDFFLRQHVGHVGHODSHUVSHFWLYDGHOFRVWREHQHFLR'HPDQHUD
TXHWDQWRODUDFLRQDOLGDGFRPRHOHVTXHPDGHLGHDV\YDORUHVHQWUHOD]DGRV
TXHODVXVWHQWDVHRULHQWDQDODFRQVHFXFLyQGHODVQDOLGDGHVQDQFLHUDVGH
ODVRUJDQL]DFLRQHV&RPRHVGHVXSRQHUHOFRUD]yQGHODGLVFLSOLQDDGPL-
QLVWUDWLYDVLJXHHVDVLGHDV$~QODVPRGHUQDVKHUUDPLHQWDV\PRGHORVGHOD
DGPLQLVWUDFLyQTXHSDUHFHQLQQRYDGRUHVHQHOIRQGRQRVHKDQDSDUWDGRGH
HVRVFRQFHSWRVSULPDULRV(VWRHVOyJLFR\DTXHHQGHQLWLYDHVFLHUWRTXH
GLVFXWLUODOyJLFDUDFLRQDOHFRQyPLFDHQFLHUWDPDQHUDOOHYDUtDDFULWLFDUODpWL-
FDGHOVLVWHPDFDSLWDOLVWDSRVLELOLGDGTXHSDUHFHHVWDUDFRWDGDHQJUDQSDUWH
GHODOLWHUDWXUDDGPLQLVWUDWLYD(QHVHFRQWH[WRODUDFLRQDOLGDGHFRQyPLFD
LPSXOVD OD FRQVHFXFLyQ GH OD VXSHUYLYHQFLD \ GH OD FRPSHWLWLYLGDG GH ODV
HPSUHVDVODREWHQFLyQGHPiVEHQHFLRVHOORJURGHPD\RUHVPiUJHQHVH
LQFOXVRODJHQHUDFLyQGHHVWUDWHJLDVTXHOLPLWHQODFRPSHWHQFLD

'HVGH ORV HQIRTXHV WUDGLFLRQDOHV GHO GHVDUUROOR HO SDSHO GH OD HPSUHVD
KD VLGR FRQVLGHUDGR D SDUWLU GH XQD SHUVSHFWLYD SXUDPHQWH HFRQyPLFD
DO HQWHQGHU \ YDORUDU VX FDSDFLGDG SDUD JHQHUDU LQYHUVLRQHV LQFHQWLYDU HO
FRQVXPRDWUDHUWHFQRORJtDVRJHQHUDUHPSOHR(QHVHVHQWLGR\DSHVDUGH
ORVGHVHTXLOLEULRVVRFLDOHVDPELHQWDOHVRFXOWXUDOHVTXHHVSRVLEOHSURGXFLU
UHVXOWD HYLGHQWH TXH ODV UPDV SXHGHQ KDFHU XQD YDOLRVD DSRUWDFLyQ D OD

 &KDUOHV3HUURZ6RFLRORJtDGHODVRUJDQL]DFLRQHV 0DGULG0F*UDZ+LOO 


6

 /6FKYDUVWHLQ(QIRTXHVGHOD$GPLQLVWUDFLyQHQORVRFLDO\SROtWLFRHQWLHPSRGHFULVLV
7

FRQIHUHQFLDSUHVHQWDGDHQHO;;9,(QFXHQWURDQXDOGH$'(1$*$VRFLDFLyQGHGR-
FHQWHVHQDGPLQLVWUDFLyQJHQHUDOGHOD5HS~EOLFD$UJHQWLQD/D3ODWDMXQLR

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 83

PHMRUDGHODVLWXDFLyQHFRQyPLFDGHORVSDtVHVHQGRQGHRSHUDQ'HKHFKRV
ORVJRELHUQRVVXHOHQOXFKDUSRUDWUDHULQYHUVLyQH[WUDQMHUDGLUHFWDFRPRXQ
FDPLQRSDUDFUHFHUHFRQyPLFDPHQWH8
(VWHHVTXHPDGHLGHDVGHODUDFLRQDOLGDGHFRQyPLFDWLHQGHSRUVXSXHVWR
DVHUWRWDOL]DGRU1RHQYDQRVHFULWLFDTXHHQDGPLQLVWUDFLyQVHGHQRPLQH
UHFXUVRKXPDQRRSHRUD~QPDQRGHREUDDODVSHUVRQDVTXHDSRUWDQ
VXWUDEDMRVXFRQRFLPLHQWR\VXWDOHQWRDODVHPSUHVDV(VWRVGHWDOOHVTXH
VHGHVWDFDQDWtWXORGHHMHPSORFRQVWLWX\HQVRORXQDPXHVWUDSDOSDEOHRDU-
WHIDFWRFXOWXUDOGHHVWHHVTXHPDGHLGHDV/DVSHUVRQDVVRQWHQLGDVHQFXHQWD
VROR FRPR UHFXUVR OXHJR HO FHQWUR GHO HVTXHPD GH GHFLVLyQ HVWi EDVDGR
HQ WpUPLQRV GH SURGXFWLYLGDG UHWRUQR GH FDSLWDO UHVXOWDGRV HFRQyPLFRV
PiUJHQHVFRVWREHQHFLR(OORVXSRQHXQDSHUVSHFWLYDWRWDOL]DGRUDGHELGR
DTXHREYLDPHQWHWLHQGHDFHUUDUVHVREUHVLPLVPD\VREUHVXVYDORUDFLRQHV
GHODUHDOLGDGJHQHUDQGRGHHVHPRGRUHIXHU]RVSRUFDGDQXHYDIRUPDR
PRGHORGHJHVWLyQTXHVHGHVDUUROODGHVGHVXIRUPDGHYHUODVFRVDV(V
XQD UDFLRQDOLGDG TXH QHFHVLWD FRPR WRGD OyJLFD VREUHSRQHUVH SRU VREUH
RWUDV UDFLRQDOLGDGHV (QWRQFHV PiV DOOi GH TXH VH KDEOH GH SURGXFWRV R
GHYLVLyQGHSURFHVRVTXHGDFODURTXHODVSUHPLVDVIXQGDPHQWDOHVGHORV
PRGHORVGHDGPLQLVWUDFLyQGLULJHQORVHVIXHU]RVDODFRQVHFXFLyQGHPiV
UHVXOWDGRVHFRQyPLFRV\QDQFLHURV

El desafo de una racionalidad social cada vez con ms presencia

3RUIRUWXQDKD\RWUDPLUDGDTXHVHKDHQIRFDGRVREUHXQFRQMXQWRGH
FRQFHSWRV TXH FKRFDQ FRQWUD OD UDFLRQDOLGDG SXUDPHQWH HFRQyPLFD WDOHV
FRPRRUJDQL]DFLyQYLYLEOHRUJDQL]DFLyQVXVWHQWDEOHUHTXHULPLHQWRVVRFLD-
OHVUHTXHULPLHQWRVPHGLRDPELHQWDOHV3HUVSHFWLYDVpVWDVTXHSDUDVHUPiV
FODURVSHUPLWHUHH[LRQDUVREUHODOHJLWLPDFLyQGHXQDHPSUHVDHQWpUPLQRV
VRFLDOHV HQWHQGLGD QR VyOR GHVGH HO SODQR MXUtGLFR VLQR WDPELpQ GHVGH HO
iPELWRpWLFR\PRUDO
(V FXDQGR HQWRQFHV OD DGPLQLVWUDFLyQ WRPD FRQWDFWR FRQ RWUD UDFLR-
QDOLGDGTXHOHHVGLVWDQWHSRUVXJpQHVLVHFRQyPLFD(QHIHFWRH[LVWHRWUD
UDFLRQDOLGDGHQIUDQFDFRQIURQWDFLyQ6HWUDWDGHODUDFLRQDOLGDGVRFLDO

 -)pOL[/R]DQR\-RUGL3HULV(PSUHVDV\GHVDUUROORKXPDQRHOSRWHQFLDOGHODVFRPSDxtDV
8

WUDQVQDFLRQDOHV SDUD HO GHVDUUROOR KXPDQR HQ 5HVSRQVDELOLGDG 6RFLDO (PSUHVDULD FRRUGV
(5DXIHW-)/R]DQR$JXLODU(%DUUHUD'XTXH\&GHOD7RUUH 0p[LFR')
3HDUVRQ 

Enfoques XXVI, 1 (Otoo 2014): 79-109


84 Daniel Jos Vinsennau y Carlos David Simonetta

7RGRDJHQWHRDFWRUTXHJHQHUHXQLPSDFWRHQODYLGDGHRWUDVSHUVRQDV
KDEUiGHUHVSRQGHUDFHUFDGHGLFKRLPSDFWR8QDHPSUHVDPRGHUQD\UHV-
SRQVDEOHGHEHLUPiVDOOiGHOPDUFRMXUtGLFR\DWHQHUVHDOPDUFRSRVFRQYHQ-
FLRQDOGHMXVWLFLD9
'LFKD FRQIURQWDFLyQ HV SURGXFWR GH ODV GLIHUHQWHV YDORUDFLRQHV GH OD
UHDOLGDG\FRQVHFXHQWHPHQWHGHODGLYHUJHQFLDGHFULWHULRVGHGHFLVLyQ/D
UDFLRQDOLGDGVRFLDOVHEDVDHQRWUDPLUDGDGHORVJUXSRVKXPDQRV6HFHQWUD
HQODVSHUVRQDVHQVXFRQYLYHQFLDHQVXVQHFHVLGDGHVGHGHVDUUROORHQVXV
QHFHVLGDGHVGHVHJXULGDGGHSURWHFFLyQHQVXVQHFHVLGDGHVGHHYROXFLyQ
FRPRJUXSRVFRPRRUJDQL]DFLRQHV\FRPRVRFLHGDGHV(VXQDOyJLFDTXH
HYDO~DH[DFWDPHQWHORPLVPRTXHODUDFLRQDOLGDGHFRQyPLFD DQDOL]DGLVHxD
\JHVWLRQDRUJDQL]DFLRQHVKXPDQDV SHURGHVGHSDUiPHWURVWRWDOPHQWHGLIH-
UHQWHV(VDOPLVPRWLHPSRWDQWRWDOL]DGRUDFRPRODUDFLRQDOLGDGHFRQyPL-
FDSXHVWRTXHQRDGPLWHRWURVFULWHULRVGHGHFLVLyQ6HFHQWUDHQODSUHVHU-
YDFLyQGHOWHMLGRKXPDQRPiVDOOiGHFXDOTXLHURWUDFXHVWLyQ/DOyJLFDQRHV
GHFLGLUHQEDVHDOFRVWREHQHFLRVLQRHQEDVHDODSUHVHUYDFLyQGHORVJUX-
SRVKXPDQRVODHYROXFLyQ\ODFDOLGDG HQWRGRVHQWLGR GHVXVUHODFLRQHVOD
FRQYLYHQFLDFRQRWURVJUXSRVH[WHUQRVODSUHVHUYDFLyQGHFRQGLFLRQHVGLJ-
QDV\KDVWDPRWLYDQWHVSDUDODVSHUVRQDVPiVDOOiGHORVREMHWLYRV(VGHFLU
QRVHKDFHUHIHUHQFLDHQHVWHSXQWRDODWHRUtDGHODVUHODFLRQHVKXPDQDVHQ
ODDGPLQLVWUDFLyQWRGDYH]TXHFRQUD]yQpVWDKDVLGRGHQRPLQDGDKXPD-
QLVPRLQWHUHVDGR8QKXPDQLVPRLQWHUHVDGRHQPHMRUHVUHVXOWDGRVHFRQy-
PLFRVQRSHUWHQHFHDHVWDUDFLRQDOLGDGVLQRTXHHVXQLQVWUXPHQWRGHQHV
TXHSHUWHQHFHDOiPELWRGHODUDFLRQDOLGDGHFRQyPLFD/DUDFLRQDOLGDGVRFLDO
DODTXHVHKDFHUHIHUHQFLDQRWLHQHSRUQ~OWLPRHOGHVSHJXHGHORVUHVXO-
WDGRVHFRQyPLFRVGHODHPSUHVDPHGLDQWHXQUHFXUVRKXPDQRPRWLYDGR\
HQFRQGLFLRQHVSURSLFLDVVLQRTXHODQDOLGDG~OWLPDHVHOELHQHVWDUGHOD
SHUVRQDGHOJUXSR\GHOWHMLGRVRFLDOPiVDOOiGHORVUHVXOWDGRVHFRQyPLFRV

3UHPLRV1REHOGH(FRQRPtD FRPR$PDUW\D6HQ  R-RVHSK6WLJOLW]


 UHFODPDQXQDIRUPDGLIHUHQWHGHHQWHQGHUHOGHVDUUROOREDVDGRHQOD
LGHDGHTXHODHFRQRPtDQRHVXQQHQVtPLVPDVLQRTXHKDEUiGHHVWDU
DOVHUYLFLRGHODVSHUVRQDV$VtORLPSRUWDQWHQRVHUtDQWDQWRHOFRQMXQWR
GHGDWRVGHULYDGRVGHODQiOLVLVHFRQyPLFRGHXQSDtVVLQRFyPRWDOHVGDWRV
VH SODVPDQ HQ RSRUWXQLGDGHV UHDOHV TXH ORV LQGLYLGXRV WLHQHQ SDUD ORJUDU
ODYLGDTXHGHVHDQRSRUWXQLGDGHVHGXFDWLYDVDWHQFLyQPpGLFDFREHUWXUD

 -)pOL[/R]DQReWLFD\ORVRItDGHODUHVSRQVDELOLGDGVRFLDOHPSUHVDULDOHQ5HVSRQVDELOL
9

GDG6RFLDO(PSUHVDULDFRRUGV(5DXIHW-)/R]DQR$JXLODU(%DUUHUD'XTXH\&GHOD
7RUUH 0p[LFR')3HDUVRQ 

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 85

GHQHFHVLGDGHVEiVLFDV DOLPHQWDFLyQDJXDYLYLHQGDVDOXEULGDG HOPHGLR


DPELHQWHRODVOLEHUWDGHVSROtWLFDV\FLYLOHV10
'HVFULSWDVHVWDVGRVUDFLRQDOLGDGHVTXHRSHUDQHQODUHDOLGDGRUJDQL]D-
FLRQDODKRUDWLHQHVHQWLGRUHDOKDEODUGHFXHVWLRQHVFRPRUHVSRQVDELOLGDG
VRFLDO\OHJLWLPDFLyQVRFLDO\DTXHVXSRQHXQDPLUDGDpWLFDPiVDOOiGHORV
PRGHORVDGPLQLVWUDWLYRV(VXQDpWLFDRXQDPRUDOTXHVHGLVFXWHGHVGHFRQ-
WUDGLFFLRQHVFRQLFWRVUD]RQHV\VLQUD]RQHV

Necesidad de contar con una mediacin: la racionalidad poltica

8QDRUJDQL]DFLyQGHEHVHUHFRQyPLFDPHQWHYLDEOH\DGHPiVGHEHVHU
YLYLEOH'HEHFRPSHWLUFRQRWUDVHPSUHVDV\DGHPiVGHEHSUHVHUYDUWDQWR
D OD VRFLHGDG FRPR DO PHGLR DPELHQWH 'HEH VREUHYLYLU \ DGHPiV GHEH
SUHVHUYDUVXWHMLGRKXPDQR(VHQHVDGLUHFFLyQHQWRQFHVTXHQRVHGHEH
HQWHQGHUDODUHVSRQVDELOLGDGVRFLDOGHXQDHPSUHVDGHVGHODOyJLFDHFRQy-
PLFDVXERUGLQDQGRORVRFLDO(QHVHSXQWRH[LVWHORTXHHOSURIHVRU6FKYDUV-
WHLQ11GHQRPLQDXQ0HWD3XQWRGH9LVWDXQDFXHUGRSDUFLDOVXSHUDGRU\
WHPSRUDOGHHVDGLFRWRPtD/DE~VTXHGDGHHVHPHWDSXQWRGHYLVWDSRGUtD
VHUHQHVHQFLDODOHJLWLPDFLyQGHOHQFXHQWURGHVHQFXHQWURGHUDFLRQDOLGD-
GHV 8Q QXHYR HTXLOLEULR LQHVWDEOH TXL]iV SHUR DOHMDGR GHO HTXLOLEULR TXH
VXSRQHHOFRQWUROTXHHMHUFHQODVLGHDVFHQWUDOHVGHOSHQVDPLHQWRIXQFLRQDO
DGPLQLVWUDWLYR12
3UHFLVDPHQWHHVODUDFLRQDOLGDGSROtWLFDODTXHVXSRQHODOyJLFDQHFHVDULD
TXHVHPXHYHHQSUREOHPDVGHHVHWLSRFRPRHOGHOFRQLFWRHOGHODVUD-
FLRQDOLGDGHVFRQWUDSXHVWDVHOGHODQHFHVLGDGGHDOJ~QWLSRGHDFXHUGRTXH
SHUPLWDODFRQWLQXLGDG\TXHSHUPLWDVREUHWRGRTXHSDUWHGHODHQHUJtDVH
GHVWLQHDOGHVDUUROORGHODRUJDQL]DFLyQVREUHDOJXQDEDVH VHDFXDOIXHUH 
VLQTXHWRGDODHQHUJtDVHSLHUGDSUHFLVDPHQWHHQXQFRQLFWRHWHUQR\VLQ
VDOLGD2WDOYH]HQGHFLVLRQHVTXHSRQJDQHQULHVJRDODRUJDQL]DFLyQ

8QDHPSUHVDTXHGHVHHJHVWLRQDUVXUHVSRQVDELOLGDGGHEHWRPDUHQFXHQWD
TXHpVWDVHGHQHDSDUWLUGHOGLiORJRFRQWRGRVVXVJUXSRVGHLQWHUpVWUDWDQ-
GRGHDYHULJXDUHQWDOGLiORJRTXpLQWHUHVHV\YDORUHVVRQFRPXQHVDWRGRV
HOORV \ SRU OR WDQWR XQLYHUVDOL]DEOHV TXp LQWHUHVHV \ YDORUHV VRQ SURSLRV

10
 )pOL[/R]DQR\3HULV(PSUHVDV\GHVDUUROORKXPDQRHOSRWHQFLDOGHODVFRPSDxtDVWUDQV-
QDFLRQDOHVSDUDHOGHVDUUROORKXPDQR
11
 6FKYDUVWHLQ(QIRTXHVGHOD$GPLQLVWUDFLyQHQORVRFLDO\SROtWLFRHQWLHPSRGHFULVLV
12
,EtG'9LQVHQQDX\&6LPRQHWWD3HUVSHFWLYDIXQFLRQDOLVWDVREUHOD56(H[SHULHQFLD
GHULYDGDGHFDVRV5HYLVWD$'(1$*Q -XQLRGH 

Enfoques XXVI, 1 (Otoo 2014): 79-109


86 Daniel Jos Vinsennau y Carlos David Simonetta

GHFDGDJUXSRRGHDOLDQ]DVJUXSDOHV\FXiOHVVRQVLPSOHPHQWHLQWHUHVHV\
YDORUHVSDUWLFXODUHV13
(VHOHMHUFLFLRGHODSROtWLFDTXHWLHQGHDDQDOL]DUDOJXQDVFXHVWLRQHVEi-
VLFDVFRPRHOHVTXHPDGHLGHDV HQWHQGLGDVFRPRLGHRORJtD HOFRQLFWROD
OHJLWLPLGDGORVLQWHUHVHVORVDFXHUGRV(QORHVHQFLDOVXSRQHXQDHWDSDGH
OHFWXUDXQDHWDSDGHGLVHxRGHOSUR\HFWR\XQDHWDSDGHLPSOHPHQWDFLyQ14
1RHVQHFHVDULRDEXQGDUPXFKRPiVVREUHWHRUtDGHODSROtWLFDHQODV
RUJDQL]DFLRQHVHVVXFLHQWHDFODUDUTXHHVXQDGLVFLSOLQDTXHVHPXHYHFRQ
QDWXUDOLGDG HQWUH SXQWRV GH YLVWD FRQWUDSXHVWRV R HQ PRGHORV FRPSOHMRV
GHRUJDQL]DFLyQ&RPRHVOyJLFRVXVFULWHULRVGHGHFLVLyQPXFKDVYHFHVQR
FRLQFLGHQFRQORVGLFWDGRVGHORVPRGHORVDGPLQLVWUDWLYRVSHURVXLQFOXVLyQ
HVQHFHVDULDDORVQHVGHQRFRQWLQXDUHQVXSXHVWRVVLPSOLVWDV\QRFRQLF-
WLYRVGHODUHDOLGDGRUJDQL]DFLRQDOFRPRHOTXHVHKDLQWHQWDGRSUHVHQWDU/D
PLUDGDSROtWLFDSXHGHOOHYDUDODRUJDQL]DFLyQDODREWHQFLyQGHHVH0HWD
3XQWRGH9LVWDVHxDODGR
(QHOIXWXURHVSUREDEOHTXHWRGRVDTXHOORVDGPLQLVWUDGRUHVTXHQRKD-
\DQVLGRIRUPDGRVHQWHRUtD\FRPSHWHQFLDVSROtWLFDVWHQJDQVHULDVGLFXO-
WDGHVHQHQIUHQWDUVXODERUSURIHVLRQDO3RVLEOHPHQWHHOPXQGRTXHDVRPD
VHDFDGDYH]PiVFRQWUDGLFWRULRPiVXUJHQWHPiVGHPDQGDQWHGHDFXHUGRV
HQWUHUDFLRQDOLGDGHVRSXHVWDV(QHVDUHDOLGDGVHPRYHUiQODVRUJDQL]DFLR-
QHV3DUDVHUPiVSUHFLVRV\DVHPXHYHQ8QDUHDOLGDGFRQWUDGLFWRULDSODJDGD
GHXUJHQFLDV\GHOXFKDVHQWUHRUGHQ\FDRVGRQGHODVGHFLVLRQHVEDVDGDVVR-
ODPHQWHHQPRGHORVDGPLQLVWUDWLYRVVREUHWRGRORVFOiVLFRVSXHGHQJHQHUDU
PiVHQFRQRPiVH[DOWDFLyQ\PHQRUHVQLYHOHVGHHTXLOLEULRV\FRQVHQVRV

/RVWHyULFRVGHODVRUJDQL]DFLRQHVQRPHQFLRQDQODPD\RUSDUWHGHODVFD-
UDFWHUtVWLFDV LQGHVHDEOHV GH OD VRFLHGDG FDSLWDOLVWD PRGHUQD \ SUHVHQWDQ OD
DSDULHQFLDGHQHXWUDOLGDGGHORVYDORUHVFXDQGRHQUHDOLGDGHQFXEUHQXQD
WHQGHQFLDSROtWLFDFRQVHUYDGRUD(VWRSRQHHQSHOLJURODIXQFLyQVRFLDOGHO
FDPSRKDVWDHOSXQWRHQTXHODWHRUtDGHODRUJDQL]DFLyQVLUYHSULPRUGLDO-
PHQWHDOLQWHUpVGRPLQDQWHGHOFDSLWDOHQOXJDUGHDODVRFLHGDGHQVXFRQ-
MXQWR15

13
(OVD*RQ]iOH]3HUVSHFWLYDGHORVJUXSRVGHLQWHUpVHQOD56(HQ5HVSRQVDELOLGDG6RFLDO
(PSUHVDULDFRRUGV(5DXIHW-)/R]DQR$JXLODU(%DUUHUD'XTXH\&GHOD7RUUH
 0p[LFR')3HDUVRQ 
14
 -(WNLQ&DSLWDOVRFLDO\YDORUHVHQODRUJDQL]DFLyQVXVWHQWDEOH %XHQRV$LUHV(GLWRULDO*UDQLFD
 
15
 -HIIUH\3IHIIHU1XHYRVUXPERVHQODWHRUtDGHODRUJDQL]DFLyQ3UREOHPDV\SRVLELOLGDGHV 0p[LFR
')2[IRUG8QLYHUVLW\3UHVV 

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 87

'HQWURGHORTXHODSROtWLFDHVWXGLDQRVTXHGDPRVSULQFLSDOPHQWHFRQ
HOWHPDGHODOHJLWLPDFLyQTXHSRUVXSXHVWRH[FHGHOROHJDO6HWUDWDGHHV-
WDEOHFHUHOVXVWHQWRGHODVGHFLVLRQHVGHGLVFXWLUOR\GHOOHJDUDDOJXQDFODVH
GHDFXHUGRDOUHVSHFWR6HWUDWDGHTXHH[LVWDQDFWRUHVFRQORVFXiOHVGHEH
DFRUGDUVHSRUTXpSUHFLVDPHQWHDSDUHFHQFRPRORVDFWRUHVOHJLWLPDGRVSRU
HOWHMLGRKXPDQR\VXVUHJODVIRUPDOHVHLQIRUPDOHV(QGHQLWLYDVHWUDWDGH
VHULDVGLYHUJHQFLDVDFHUFDGHORVIXQGDPHQWRVGHODVGHFLVLRQHVTXHVHDFRV-
WXPEUDQDWRPDUHQHOiPELWRGHODDGPLQLVWUDFLyQIXQFLRQDO\VXVPRGHORV
GHJHVWLyQ16

La RSE a nivel global en la prctica. Implicancias para una RSE PyME

/D56(VHLQFRUSRUDDOPRGHORDGPLQLVWUDWLYREDMRODYROXQWDGGHJUDQ-
GHVFRUSRUDFLRQHVSRUGLVPLQXLURKDFHUGHVDSDUHFHUHOGDxRFRODWHUDO LQWHU-
QR\H[WHUQR SURGXFLGRSRUODDFWLYLGDGGHGLFKDVFRUSRUDFLRQHVDOUHGHGRU
GHOPXQGRGXUDQWHDxRV\DxRVGHDFFLyQ\HQODPHGLGDGHORSRVLEOHFRQ-
WULEXLUDOGHVSHJXHVRFLDOGHORVHQWRUQRVGRQGHRSHUD/DDFFLyQHPSUHVDULD
HQHOSDVDGRHUDHYDOXDGDH[FOXVLYDPHQWHEDMRHVWiQGDUHVHFRQyPLFRV\DO
PLVPRWLHPSRVyORSXHUWDVDGHQWURGHODHPSUHVD
/DGHPDQGDGHORVFLXGDGDQRVSRUXQODGR\ODVRUJDQL]DFLRQHVFLYLOHV
\HO(VWDGRSRUHORWURKDQKHFKRTXHHVWHUD]RQDPLHQWRTXHWLHQHTXHYHU
FRQORPHGLRDPELHQWDO\ORVRFLDOVHDLQFRUSRUDGRDODDJHQGDHPSUHVDULD
,QFOXVRORVDFDGpPLFRVVHKDQVXPDGRDHVWDVSUHVLRQHV17&RPRHVOyJLFR
ODQRUPDWLYLGDGPRUDOTXHJXtDHVWRVPRGHORVUHVSRQGHDJUDQGHVUDVJRVD
QRUPDVJOREDOHVGHVSXpVGHWRGRODPD\RUtDGHODVFRUSRUDFLRQHVDFW~DQD
QLYHOJOREDOFRQVHFXHQWHPHQWHHQXQDGLYHUVLGDGJLJDQWHVFDGHFXOWXUDVGH
WUDGLFLRQHV\SRUHQGHDFHUFDGHFRQFHSFLRQHVVREUHpWLFD\PRUDO
8Q SUREOHPD GHULYDGR GH LQFOXLU HVWDV SUREOHPiWLFDV HQ ODV DJHQGDV
HPSUHVDULDVHVTXHFRPRHVGHVXSRQHUORVRFLRPHGLRDPELHQWDOTXHGD
VXERUGLQDGRDORVREMHWLYRVQDQFLHURV'HVGHHOSXQWRGHYLVWDJOREDOHV
OyJLFRSXHVWRTXHODPD\RUtDGHODVFRUSRUDFLRQHVVXHOHQVHUEDVWDQWHPiV
SRGHURVDV HQ UHFXUVRV TXH ORV (VWDGRV GH ORV SDtVHV GRQGH DFW~DQ 3HUR
KDFHUVH UHVSRQVDEOHV GH VXV DFFLRQHV HV VyOR XQD SDUWH GH OD KLVWRULD /D
RWUD FDUD GH OD PRQHGD HV TXH ORV WHPDV TXHGDQ EDMR ODV yUELWDV GH ODV

16
(WNLQ(QIRTXHVGHOD$GPLQLVWUDFLyQHQORVRFLDO\SROtWLFR9LQVHQQDX\6LPRQHWWD
3HUVSHFWLYDIXQFLRQDOLVWDVREUHOD56(H[SHULHQFLDGHULYDGDGHFDVRV
17
-0DUJROLV\-:DOVK/DPLVHULDDPDDODVFRPSDxtDVORVQHJRFLRVUHSHQVDQGRODVLQLFLD-
WLYDVVRFLDOHV$GPLQLVWUDWLYH6FLHQFH4XDUWHUO\  

Enfoques XXVI, 1 (Otoo 2014): 79-109


88 Daniel Jos Vinsennau y Carlos David Simonetta

FRUSRUDFLRQHVGHQWURGHVXVSULRULGDGHV\SROtWLFDVGHQWURGHVXVGHFLVLRQHV
\SRUVLIXHUDSRFRGHOFULWHULRGHVXVJHUHQWHV(OORLQFOX\HWHPDVS~EOLFRV
EDMRyUELWDVSULYDGDV\FRQPRGHORVGHJHVWLyQFRQWURODGRV~QLFDPHQWHSRU
ORVSURSLRVGLUHFWRULRVTXHFRQGXFHQGLFKRVFRQJORPHUDGRV'HKHFKROD
PD\RUtDGHORVPRGHORVGH56(ORJUDQVHUGLIXQGLGRVEDMRODFRQVLJQDGH
DSOLFDUSROtWLFDVGHGHVDUUROORVRFLDO\FXLGDGRPHGLRDPELHQWDOVLHPSUHHQ
EDVHDJDQDUD~QPiVGLQHURRSRUORPHQRVPDQWHQHUHOQLYHOGHUHVXOWDGRV
HFRQyPLFRV \ QDQFLHURV 3UHYDOHFH GH HVD PDQHUD HO FULWHULR HFRQyPLFR
VXDYL]DGRSRUXQVLVWHPDGHDFFLRQHVGHUHVSRQVDELOLGDGVRFLDOHQWHQGLGD
EDMRORVGHOLQHDPLHQWRVGHODDJHQGDHPSUHVDULD
1RVHWUDWDGHGHPRQL]DUDODVFRUSRUDFLRQHV/DVPLVPDVFRPRDU-
PD$QGUp&RPWH6SRQYLOOH18YLYHQHQXQVLVWHPDTXHSUHPLDHOHJRtVPR
WDQWRGHHPSUHVDVFRPRGHFRQVXPLGRUHV(QHVHHVTXHPDOD56(RHO
FRPHUFLRpWLFRFRPRpOORGHQRPLQDQRWLHQHVHQWLGR2TXL]iVORWHQJD
VLVHSLHQVDTXHFXDQGRVHKDEODGH56(VyORVHUHHUHDODPRUDOVLQFUtWLFD
pWLFDTXHSRUORWDQWRVXERUGLQDODOyJLFDVRFLDO\PHGLRDPELHQWDODOORJUR
GHUHVXOWDGRVHFRQyPLFRV/DFRUSRUDFLyQFRPSLWHFRQRWUDVFRUSRUDFLRQHV
TXHKDFHQH[DFWDPHQWHORPLVPR'HVYLDUVHFHQWtPHWURVGHODUDFLRQDOLGDG
HFRQyPLFDSXHGHVLJQLFDUTXHGDUIXHUDGHOPHUFDGR7DOHVODVLQUD]yQTXH
VH FRPSLWH LQFOXVR HQ LPDJHQ VRFLDO XWLOL]DQGR SDUD HOOR GHPDQHUD XQ
WDQWRXWLOLWDULDGLYHUVRVSURJUDPDVGH56(
/D PLUDGD HVWXGLR H LQWHUYHQFLyQ KDFLD HO HQWRUQR TXH SUHYDOHFLy SRU
QHFHVLGDGHQFLHUWDHWDSDGHODKLVWRULDGHODDGPLQLVWUDFLyQDKRUDVHHGLWD
QXHYDPHQWH WDPELpQSRUQHFHVLGDG EDMRODOXSDGHRWURWLSRGHFXHVWLRQHV
<D QR KD\ PHUFDGRV VDWXUDGRV GH SURGXFWRV SHUR H[LVWHQ VRFLHGDGHV FRQ
SROXFLyQFRQFRQGLFLRQHVSUHFDULDVGHWUDEDMRFRQFRQGLFLRQHVGHH[SOR-
WDFLyQ\GHFRQWDPLQDFLyQDPELHQWDOVLQFRQWDUFRQPXFKRVRWURVIDFWRUHV
TXHWHUPLQDQJROSHDQGRGLUHFWDRLQGLUHFWDPHQWHORVREMHWLYRVGHPHUFDGR
ODLPDJHQ\ORVUHVXOWDGRVGHODVJUDQGHVFRPSDxtDV(QHVHFRQWH[WRDSOLFDU
SURJUDPDVGH56(FRPRPHGLRPRUDOHQHOVHQWLGRGHLQVWUXPHQWRSXHGH
UHVXOWDUHQXQDPHMRUSRVLFLyQFRPSHWLWLYDFRPRQHFRQyPLFRHQHOVHQ-
WLGRGHUHVXOWDGRV

,QWHJUDUQHFHVLGDGHVVRFLDOHV\GHQHJRFLRVLQYROXFUDPiVTXHEXHQDVLQWHQ-
FLRQHV\OLGHUD]JRIXHUWH5HTXLHUHDMXVWHVHQODRUJDQL]DFLyQHQODVUHODFLR-

 $ &RPWH6SRQYLOOH (O FDSLWDOLVPR QR HV PRUDO R LQPRUDO HV VLPSOHPHQWH DPRUDO
18

en /D1DFLyQMRUQDGDGHOGHGLFLHPEUHGHVHFFLyQFXOWXUD(QWUHYLVWDGH/XLVD
&RUUDGLQL%XHQRV$LUHV$UJHQWLQDGLVSRQLEOHHQKWWSZZZODQDFLRQFRPDU
HOFDSLWDOLVPRQRHVPRUDORLQPRUDOHVVLPSOHPHQWHDPRUDO

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 89

QHVMHUiUTXLFDV\HQORVLQFHQWLYRV3RFDVHPSUHVDVKDQLQFRUSRUDGRDORV
QLYHOHVRSHUDWLYRVHQSURFHVRV TXHLGHQWLTXHQ\ SULRULFHQ ORVSUREOHPDV
VRFLDOHVFRQEDVHHQVXLPSRUWDQFLDSDUDODVRSHUDFLRQHVGHQHJRFLRV\SDUD
HOFRQWH[WRFRPSHWLWLYRGHODHPSUHVD$~QPHQRVKDQXQLFDGRVXODQWUR-
StDFRQODJHVWLyQGHVXVLQLFLDWLYDVGH56&\EXVFDGRLQWURGXFLUXQDGLPHQ-
VLyQVRFLDOHQVXSURSXHVWDFHQWUDOGHYDORU+DFHUHVWRUHTXLHUHXQHQIRTXH
PX\GLIHUHQWHKDFLDOD56&\ODODQWURStDTXHHOTXHSUHGRPLQDKR\/DV
HPSUHVDVGHEHQSDVDUGHXQDSRVWXUDIUDJPHQWDGD\GHIHQVLYDDXQHQIRTXH
LQWHJUDGR\SRVLWLYR(OIRFRGHEHSDVDUGHXQpQIDVLVHQODLPDJHQDXQpQID-
VLVHQODVXVWDQFLD3HUFLELUODUHVSRQVDELOLGDGVRFLDOFRPRODFRQVWUXFFLyQ
GHYDORUFRPSDUWLGR\QRFRPRXQFRQWUROGHGDxRVRXQDFDPSDxDGHUHOD-
FLRQHVS~EOLFDVUHTXHULUiXQSHQVDPLHQWRGHQHJRFLRVUDGLFDOPHQWHGLVWLQWR
6LQHPEDUJRHVWDPRVFRQYHQFLGRVGHTXHOD56&VHYROYHUiFDGDYH]PiV
LPSRUWDQWHSDUDHOp[LWRFRPSHWLWLYR19
'HWRGRVPRGRVKD\TXHUHFRQRFHUTXHH[LVWHXQJUDQHVIXHU]RVLQGXGD
KDFLDODFRQYHUJHQFLDHQHOWUDWDPLHQWRGHHVWRVWHPDV3RUFDVRDWUDYpVGHO
GLFWDGRGHQRUPDV,62TXHWLHQHQTXHYHUFRQHOFXLGDGR\SUHVHUYDFLyQ
GHOPHGLRDPELHQWH\ODVEXHQDVSUiFWLFDVHPSUHVDULDOHV(VWRVHVIXHU]RVGH
FRQYHUJHQFLDHQJUDQPHGLGDVHGHEHQDODQHFHVLGDGGHDVHJXUDUFyPR\
GHTXpPDQHUDVHUHDOL]DQODVDFWLYLGDGHVHQWRGRVORVQRGRVGHODVH[WHQ-
VDVUHGHVHPSUHVDULDVTXHVHGHVHPSHxDQDOUHGHGRUGHOPXQGR(VWRWLHQH
VHQWLGRHQUHGHVHPSUHVDULDOHVFX\RVQRGRVFHQWUDOHVJHQHUDOPHQWHFRUSR-
UDFLRQHVSRVHHQODQHFHVLGDGGHGLVPLQXLUHOULHVJRDWUDYpVGHHVWUXFWXUDV
HQUHGSHURDOPLVPRWLHPSRDVHJXUDUODDSOLFDFLyQGHEXHQDVSUiFWLFDVDOR
ODUJRHQWRGDODHVWUXFWXUDLQFOXVRHQQRGRVTXHQRGHSHQGHQGLUHFWDPHQWH
GHOQRGRFHQWUDO(QHVWHVHQWLGRVLODV3\0(VSDUWLFLSDQGHHVWDVUHGHVRE-
YLDPHQWHPiVDOOiGHODVSDUWLFXODULGDGHVGHVXHQWRUQRHVSHFtFR\VXFRQ-
GLFLyQGHPHGLRGHRWURQODVOOHYDUiDFXPSOLUFRQODVUHJODVHVSHUDGDV
HQODHVWUXFWXUDUHG3XHGHGDUVHXQDVLWXDFLyQHQTXHXQD3\0(DUJHQWLQD
VHDOHJLWLPDGDHQ0p[LFRGRQGHVHYHQGHQDXWRVFX\DVPDWULFHVGHSDQHOHV
GHSXHUWDVRQGLVHxDGDVSRUHMHPSORHQODFLXGDGGH7DQGLOFLXGDGHQODTXH
VHOOHYyDFDERHOHVWXGLRHQHOTXHVHDSR\DHOSUHVHQWHDUWtFXORSHURQRVHU
OHJLWLPDGDHQVXRULJHQHVGHFLUSRUORVKDELWDQWHVGHpVWD"
(OSUREOHPDH[WUDHVTXHDXQVDELHQGRORDQWHULRUQRFRQRFHPRVVL\D
H[LVWHQPHFDQLVPRVGHOHJLWLPDFLyQVRFLDOTXHHVWiQRSHUDQGR\DORVFXD-
OHVVHLQWHQWDVRODSDUFRQDOJXQRVGHORVPRGHORVGHUHVSRQVDELOLGDGVRFLDO
HPSUHVDULD TXH SXGLHUDQ OOHJDU D GHVDFWLYDUORV 'LFKR HQ RWUDV SDODEUDV \
FRPRVHH[SUHVyDQWHULRUPHQWHVHWUDWDGHOFOiVLFRGLOHPDGHPRGHORVGH

19
03RUWHU\0.UDPHU(VWUDWHJLD\VRFLHGDG+DUYDUG%XVLQHVV5HYLHZQ GLFLHP-
EUHGH 

Enfoques XXVI, 1 (Otoo 2014): 79-109


90 Daniel Jos Vinsennau y Carlos David Simonetta

JUDQGHVFRUSRUDFLRQHVTXHLQWHQWDQDSOLFDUVHDHPSUHVDVSHTXHxDV\PHGLD-
QDV1DGLHDVHJXUDTXHVHDLPSRVLEOHSHURHVQHFHVDULRHVWXGLDUSUREDEOHV
GLYHUJHQFLDVHQWUHODUHDOLGDGGHDTXHOODFRUSRUDFLyQ\VXVIXQGDPHQWRVGH
OHJLWLPDFLyQVRFLDO\DFFHGHUDOPLVPRWLSRGHHVWXGLRVREUHOD3\0(\VXV
PHFDQLVPRVGHOHJLWLPDFLyQ6HWUDWDGHQRGHVWUXLUPHFDQLVPRVGHOHJLWL-
PDFLyQTXH\DHVWiQIXQFLRQDQGRHQHODIiQGHLQWURGXFLUQXHYRVSURJUDPDV
GH56(
(QHVWHSXQWR\DPRGRGHFRQFOXVLyQVREUHOD56(HQJHQHUDOSRGH-
PRVGHFLUTXHH[LVWHXQDYROXQWDG\XQLGHDULRHQODVWHRUtDVGH56(TXH
VXIUHXQDGLVWRUVLyQHQVXDSOLFDFLyQRSUD[LVJHUHQFLDO3HURQRHVTXHKD\D
XQDVHSDUDFLyQHQWUHWHRUtD\SUiFWLFDVLQRTXHHVDSUD[LVKDJHQHUDGRODYHU-
VLyQWHyULFDGHQLWLYDGHORTXHVHHQWLHQGHSRU56(/DSUD[LVKDJHQHUDGR
\DGDSWDGRVXSURSLDWHRUtD20(QHVWDDGDSWDFLyQOD56(\ORVREMHWLYRVHFR-
QyPLFRVVRQDUPyQLFRV\QRH[LVWHDSDUHQWHPHQWHQLQJ~QFRQLFWR3RUOR
WDQWRHOJHUHQWHTXHGHFLGHHQIUHQWDPHGLGDVHQWUHVLWXDFLRQHVDUPyQLFDV
/RTXHHVQDWXUDODOFRQVLGHUDUTXHODOyJLFDVXVWDQFLDOQRVyORQRVHGLVFXWH
VLQRTXHQRDGPLWHGLVFXVLyQDOJXQD
'HWRGRVPRGRVFXDQGRHVWDVFRQFHSFLRQHVJOREDOHVGH56(SUHWHQGHQ
WUDVODGDUVHDOD3\0(VXVVXVWHQWRVQRUPDWLYRVFRPRVHKDVHxDODGRHQ
SiUUDIRVDQWHULRUHVVHFRQIURQWDQFRQORVHQWRUQRVHVSHFtFRV\QRUPDWLYL-
GDGHVORFDOHV\UHJLRQDOHVTXHIXHURQ\VLJXHQVLHQGRFRQVWUXLGDVFRQSDUWL-
FXODULGDGHVGLIHUHQWHVDODQRUPDWLYLGDGJOREDO(QHVWHVHQWLGRXQHVWXGLR
GHHQWRUQRVGHVGHHOSXQWRGHYLVWDGHORVJUXSRVGHLQWHUpVLQYROXFUDGRVVH
KDFHLQGLVSHQVDEOHSDUDVDEHUTXpYDORUHVFDUDFWHUL]DQ\VXVWHQWDQDODPR-
UDOYLJHQWHHQFDGDHQWRUQRHVSHFtFRGHXQDSHTXHxD\PHGLDQDHPSUHVD
&yPRHVHOGHEHUVHUGHXQD3\0(FKLQD"<GHXQD3\0(DUJHQWLQD"
,QFOXVRHVWDGLVFXVLyQSXHGHLQVFULELUVHHQXQWHPDGHGHEDWHPiVDPSOLR
/DDGPLQLVWUDFLyQFRQYHUJHDFLHUWDVQRUPDWLYLGDGHV\PRGHORVJOREDOHV"
RSRUHOFRQWUDULRGLYHUJHGHDFXHUGRDODVP~OWLSOHV\GLVtPLOHVVLWXDFLRQHV
RUJDQL]DFLRQDOHVTXHHQIUHQWD"/DSRVWXUDTXHVHKDWRPDGRHQHVWHWUDEDMR
VXVWHQWDGDHQODVLQYHVWLJDFLRQHVTXHKHPRVOOHYDGRDFDERHVTXHFODUDPHQ-
WHODDGPLQLVWUDFLyQPXHVWUDGLYHUJHQFLDV6REUHWRGRVLVHKDEODGHJHVWLyQ
3\0(\GH56(&UHHPRVTXHODOHJLWLPDFLyQVRFLDOFRPRPXFKRVWySLFRV
GHODDGPLQLVWUDFLyQQRHVXQFRQFHSWRDSOLFDEOHDOD3\0(GHVGHORJOREDO

 -(WNLQ7HRUtDGHODSUD[LVJHUHQFLDO FRQIHUHQFLDSUHVHQWDGDHQHO;;9,,(QFXHQWUR
20

DQXDOGH$'(1$*$VRFLDFLyQGH'RFHQWHVHQ$GPLQLVWUDFLyQ*HQHUDOGHOD5HS~EOLFD
$UJHQWLQD6DQWD5RVD/D3DPSD-XQLRGH

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 91

$PHULWDGLYHUVDVFRQVLGHUDFLRQHVFRQWH[WXDOHV\VLWXDFLRQDOHV(VXQDPLUD-
GDGHVGHODOyJLFDGHORVFRQWUDWRVVRFLDOHVTXHODLQWHJUDQ21
(QORSDUWLFXODUHOKHFKRGHTXHOD3\0(SHUWHQH]FDDXQDUHGHPSUH-
VDULDOSXHGHVLJQLFDUODDSOLFDFLyQREOLJDWRULDGHSURJUDPDVGH56(FX\DV
DJHQGDVQRWLHQHQPXFKRTXHYHUFRQODOHJLWLPDFLyQVRFLDOGHVXHQWRUQR
HVSHFtFR3RURWUDSDUWHFRPR\DKDVLGRVHxDODGRVHFRUUHHOULHVJRGH
VRODSDU PRGHORV GH 56( VREUH PHFDQLVPRV GH OHJLWLPDFLyQ VRFLDO TXH OD
3\0(FRQWLHQHRKDGHVDUUROODGRDORODUJRGHOWLHPSRVLQTXHQHFHVDULD-
PHQWHVHWUDWHHVSHFtFDPHQWHGHSURJUDPDVGH56(

Metodologa: diseo de una estructura para


la bsqueda de informacin
(OSURSyVLWRGHHVWHHVWXGLRIXH UHFRQRFHUHOJUDGRGHSHQHWUDFLyQFXOWX-
UDO\FRQFHSWXDOGHOFRQFHSWRGH56(HQHQWRUQRV3\0(DHIHFWRVGHLGHQ-
WLFDULQKLELGRUHVTXHVRQIXHQWHGHHVFHSWLFLVPR\TXHDFW~DQFRPRED-
UUHUDVDVXJHVWLyQ\SURSRQHUPHFDQLVPRVGHDERUGDMHSDUDVXWUDWDPLHQWR
(O HQIRTXH HV FRQVWUXFWLYLVWD DSR\DGR HQ XQD PHWRGRORJtD FXDOLWDWLYD
RULHQWDGDDFRQVLGHUDUDOFRQRFLPLHQWRJHQHUDGRFRPRHOUHVXOWDGRGHXQD
GLDOpFWLFDHQWUHHOREMHWRGHLQYHVWLJDFLyQ\VXVDFWRUHV&RQHOORVHTXLHUH
GHVWDFDUTXHQRVHKDEXVFDGRODH[LVWHQFLDGHUHODFLRQHVLQYDULDQWHVTXHUH-
JXOHQORVKHFKRVKXPDQRVVLQRPiVELHQODFRPSUHQVLyQ\UHFRQVWUXFFLyQ
GHVXUHDOLGDGIXQGDGDHQODVSHUFHSFLRQHVLQWHQFLRQHVDFFLRQHV\VLJQL-
FDGRVTXHOHVRWRUJDQODVSHUVRQDVLQYROXFUDGDVHQODSURSLDLQYHVWLJDFLyQ22
/DV SDXWDV VHJXLGDV QR KDQ WHQLGR FRPR SURSyVLWR FRPSUREDU KLSyWHVLV
TXHGHWRGRVPRGRVKDQVLGRSODQWHDGDVDHIHFWRVGHFRQFLWDUPD\RULQWH-
UpVSRUSURIXQGL]DUODLQYHVWLJDFLyQ VLQRWUDWDUGHH[DPLQDUODFRWLGLDQHLGDG
\ODUHDOLGDGREVHUYDEOHVSDUDLQWHUSUHWDUODV\GHHVHPRGRSRGHUGDUOHVVLJ-
QLFDGRWUDWDQGRGHHQWUHOD]DUUHODWRV\WHRUtDVHVFHQDV\FRQFHSWRVVHQWL-
UHV\SHQVDPLHQWRVHQWRUQRDOWHPDGHHVWXGLRGHOD56(HQiPELWRV3\0(
(OHVWXGLRVHUHDOL]yHQODFLXGDGGH7DQGLOSURYLQFLDGH%XHQRV$LUHV
5HS~EOLFD$UJHQWLQDGXUDQWHHOSHUtRGRD

 65REELQV\0&RXOWHU$GPLQLVWUDFLyQ 0p[LFR3HDUVRQHGXFDFLyQ 


21

 0DULR+HOHU&LHQFLDLQFLHUWD/DSURGXFFLyQVRFLDOGHOFRQRFLPLHQWR %XHQRV$LUHV(GLWRULDO%L-
22

EORV 

Enfoques XXVI, 1 (Otoo 2014): 79-109


92 Daniel Jos Vinsennau y Carlos David Simonetta

3DUD OD PXHVWUD VH DGRSWy HO FULWHULR GH VHOHFFLyQ GH ORV SDUWLFLSDQWHV
UHFXUULHQGRDODPRGDOLGDGGHLQIRUPDQWHVFODYHWHQLHQGRFRPRGLVFUHFLyQ
HOGHWHQHUHQFXHQWDODVGLVWLQWDVFRQIRUPDFLRQHVGHORVJUXSRVGHLQWHUpV
PiVLPSRUWDQWHVDVDEHUFRQVXPLGRUHVHPSUHVDULRVHQHOUROGHSURYHHGR-
UHVGHFRPSHWLGRUHV\GHFOLHQWHVWUDEDMDGRUHVHQUHODFLyQGHGHSHQGHQFLD
GHOVHFWRU3\0(WUDEDMDGRUHVHQUHODFLyQGHGHSHQGHQFLDHQRWURWLSRGH
RUJDQL]DFLRQHVUHIHUHQWHVGHDVRFLDFLRQHVGHHPSUHVDULRVUHIHUHQWHVGHVLQ-
GLFDWRVGHWUDEDMDGRUHVUHIHUHQWHVPHGLRDPELHQWDOLVWDVUHIHUHQWHVGHSDU-
WLGRVSROtWLFRVHPSUHVDULRVGH3\0(VLQGXVWULDOHVHPSUHVDULRVGH3\0(V
FRPHUFLDOHVHPSUHVDULRVGH3\0(VGHVHUYLFLRV\HPSUHVDULRVGH3\0(V
H[WUDFWLYDV PLQHUDV\DJURSHFXDULDV (OWDPDxRGHODPXHVWUDFRQVLVWLyHQ
HQWUHYLVWDVGHSURIXQGLGDGVHPLJXLRQDGDVGHFDUiFWHUFXDOLWDWLYR\
HQFXHVWDVHVWDQGDUL]DGDVHQWUHDFWRUHVTXHFRQIRUPDURQODPXHVWUDGHORV
JUXSRVGHLQWHUpV(OGHWDOOHHVHOVLJXLHQWHDxRHQWUHYLVWDV\
HQFXHVWDVDxRHQWUHYLVWDV\HQFXHVWDVDxRHQWUHYLVWDV
\HQFXHVWDV(OWRWDOGHHQWUHYLVWDV\HQFXHVWDV YpDVHHOGHWDOOHHQOD
7DEOD 
/DVFDWHJRUtDVYDULDEOHV\GLPHQVLRQHVGHODPHWRGRORJtDDGRSWDGDGH-
PDQGy TXH ODV FDWHJRUtDV TXH SHUPLWLHURQ FRQFHSWXDOL]DU OD UHDOLGDG TXH
VHIXHFRQVWUX\HQGRHPHUJLHUDQGHOHVWXGLRGHODLQIRUPDFLyQTXHVHIXH
OOHYDQGRDFDER1RREVWDQWHVHGHFLGLySDUWLUGHXQJUXSRGHFDWHJRUtDV
SUHHVWDEOHFLGRGDGRTXHHOORUHVXOWyPiVFRQYHQLHQWHSDUDRULHQWDUODLQGD-
JDWRULD\ODFRQFHSWXDOL]DFLyQSURSLDGHOWUDEDMRGHLQYHVWLJDFLyQ/RSURSLR
RFXUULyFRQODVYDULDEOHV\ODVGLPHQVLRQHVFRQVLGHUDGDVFRQHOSURSyVLWR
GHIDFLOLWDUHOSURFHVRGHWHRUL]DFLyQHVGHFLUDOPRPHQWRGHDQiOLVLVUHODFLyQ
FRPSDUDFLyQ\FRQWUDVWDFLyQ GH ODV FDWHJRUtDV $OJXQDV GH ODV VLJXLHQWHV
FRQVLGHUDFLRQHVRULHQWDURQODGHQLFLyQGHODVFDWHJRUtDVYDULDEOHV\GLPHQ-
VLRQHVWHQLGDVHQFXHQWDHQODLQYHVWLJDFLyQ
D 'RVFDWHJRUtDVGHHVFHQDULRV&ULVLV\1RUPDOLGDG
E 7UHVFDWHJRUtDVGHYDORUHVTXHFDUDFWHULFHQXQDDJHQGDGH56(YDORUHV
HFRQyPLFRFRPSHWLWLYRVRUGHQFDOLGDGDGDSWDELOLGDGSURGXFWLYLGDG\UHVXO-
WDGRVYDORUHVGHLQQRYDFLyQ\GHVDUUROORFUHDWLYLGDGDXWRQRPtDFOLPDODER-
UDOUHLQYHUVLyQHQHOPHGLRLQLFLDWLYD\YDORUHVpWLFRPRUDOHVWUDQVSDUHQFLD
FRPSURPLVRVRFLDOJHQHURVLGDGFRRSHUDFLyQLQWHJULGDG
F &XDWUR FDWHJRUtDV GH SHQVDPLHQWR \ VLWXDFLyQ FRQ UHODFLyQ D OD FRQ-
FHSFLyQGH56(SDWURQHVGHSHQVDPLHQWRGHORVSURSLHWDULRV3\0(FRQFHS-
FLyQ GHO PRGHOR GH SURGXFFLyQ FRQFHSFLyQ GH OD IXHU]D GHO WUDEDMR

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 93

FRQFHSFLyQGHODVRFLHGDGHVWDGLRVGHODYLVLyQHPSUHVDULDOHFRQyPLFDGH
FXPSOLPLHQWROHJDOYROXQWDGVRFLDOHMHUFLFLRGHFLXGDGDQtDSUHVLyQGHORV
JUXSRVGHLQWHUpVLQWHUQRVH[WHUQRVDOFDQFHVQLYHOHVGHVDWLVIDFFLyQ\GH
LQVDWLVIDFFLyQUROGHOJRELHUQR\ODVRFLHGDGFLYLOLQWHUYHQFLyQQRLQWHUYHQ-
FLyQUHJXODFLyQQRUHJXODFLyQ

Tabla 1. Detalle de la muestra de la investigacin


*UXSRVGHLQWHUpV $xR $xR $xR
&RQVXPLGRUHVHQJHQHUDO 24 18 15
(PSUHVDULRVHQHOUROGHSURYHHGRUHV 11 6 5
(PSUHVDULRVHQHOUROGHFRPSHWLGRUHV 10 6 6
(PSUHVDULRVHQHOUROGHFOLHQWHV 12 5 5
7UDEDMDGRUHV HQ UHODFLyQ GH GHSHQGHQFLD HQ 18 15 12
3\0(V
7UDEDMDGRUHVHQUHODFLyQGHGHSHQGHQFLDHQRWUDV 14 8 7
RUJDQL]DFLRQHV
5HIHUHQWHVGH$VRFLDFLRQHVGHHPSUHVDULRV 6 4 3
5HIHUHQWHVGH6LQGLFDWRVGHWUDEDMDGRUHV 10 8 5
5HIHUHQWHVPHGLRDPELHQWDOLVWDV 5 4 4
5HIHUHQWHVGHSDUWLGRVSROtWLFRV 8 6 5
(PSUHVDULRVGH3\0(VLQGXVWULDOHV 15 9 5
(PSUHVDULRVGH3\0(VFRPHUFLDOHV 12 10 9
(PSUHVDULRVGH3\0(VGHVHUYLFLRV 12 11 8
(PSUHVDULRVGH3\0(VH[WUDFWLYDV DJURSHFXDULDV 5 4 4
\PLQHUDV
68%727$/(6 162 114 93
727$/ 369

(QFXDQWRDORVLQVWUXPHQWRV\HQORTXHVHUHHUHDOPRGRGHFRPX-
QLFDFLyQODHQWUHYLVWDUHVXOWyVHUXQDH[FHOHQWHKHUUDPLHQWDGHGLiORJRFRQ
SDUWH UHSUHVHQWDWLYD GH ORV JUXSRV GH LQWHUpV GH OD PXHVWUD \D TXH FRPR
PpWRGRGHUHFROHFFLyQGHLQIRUPDFLyQSHUPLWLyUHOHYDUIHQyPHQRVREVHU-
YDEOHVWDOHVFRPRFRPSRUWDPLHQWRVDFFLRQHV\GLVFXUVRV\WDPELpQIHQy-
PHQRVPHQRVREVHUYDEOHVDVLPSOHYLVWDWDOHVFRPRSUHMXLFLRVTXHSXGLHURQ
LPSUHJQDU ODV UHVSXHVWDV DFWXDFLRQHV VXMHWDV D LQWHUHVHV \ VHQVDFLRQHV GH
FRQDQ]DHQWUHRWURV'DGRHOHQIRTXHFXDOLWDWLYRVHRSWySRUODHQWUHYLVWD

Enfoques XXVI, 1 (Otoo 2014): 79-109


94 Daniel Jos Vinsennau y Carlos David Simonetta

FXDOLWDWLYDFRPRWpFQLFDGHLQYHVWLJDFLyQDHIHFWRVGHFDSWDUODSRVLFLyQGH
ORVHQWUHYLVWDGRV\ODFRPSOHMLGDGGHVXVH[SHULHQFLDVSHUVRQDOHV7DPELpQ
VHKL]RXVRGH FXHVWLRQDULRVHVWDQGDUL]DGRVSDUDODWRWDOLGDGGHODPXHVWUDGH-
QLGRVDSDUWLUGHXQFRQMXQWRGHSUHJXQWDVUHODFLRQDGDVFRQXQDVHULHGH
REMHWRVGHHVWXGLRFRQFUHWRVDHIHFWRVGHORJUDUXQPtQLPRGHLQIRUPDFLyQ
FXDQWLWDWLYD FX\R SURSyVLWR IXH HO GH FRQWUDVWDU DVSHFWRV SXQWXDOHV GH OD
LQIRUPDFLyQFXDOLWDWLYDREWHQLGD

Resultados
Ms problemas que se acumulan a los ya existentes:
un deber ser difuso

(QWUHQGHGXGDVQXHVWUDLQYHVWLJDFLyQKDDSRUWDGRXQDVHULHGHSUREOH-
PDVPiVHVSHFtFRVVREUHODEDVHGHODLQWHUDFFLyQHPSUHVDHQWRUQR7DUHD
TXHWDOFXDOVHSXQWXDOL]DUDDOFRPLHQ]RVHLQWURGXMRHQHOMXHJRGLFRWyPLFR
GHODUD]yQVLQUD]yQGHORUGHQGHVRUGHQ\GHRWUDVHULHGHSDUHVRSXHVWRV
TXHQRUPDOPHQWHKDQDSDUHFLGRHQODFRWLGLDQHLGDGGHODVJHVWLRQHVHVWX-
GLDGDV(QWDOVHQWLGRGHOLEHUDGDPHQWHVHKDUHFRUULGRHOFDPLQRGHODDP-
ELJHGDGTXHOHMRVGHIXQFLRQDUFRPRREVWDFXOL]DGRUKDVLGRVXVWHQWRGHO
DQiOLVLVOOHYDGRDFDER
(OHVWXGLRVHRULHQWyDH[DPLQDUHOGHEHUVHU3\0(DODOX]GHVXVJUXSRV
GHLQWHUpV,QWHUHVDEDVDEHUODVFDUDFWHUtVWLFDVDFHUFDGHORVYDORUHVHPSUH-
VDULDOHV TXH KDFHQ TXH XQD 3\0( VHD OHJLWLPDGD SRU VX HQWRUQR $ FRQ-
WLQXDFLyQ UHVXPLPRV ORV SULQFLSDOHV SXQWRV GH DPELJHGDG TXH KDQ VLGR
GHULYDGRVGHORVGDWRVUHFRJLGRV

Disyunciones entre contextos de crisis o de normalidad

'HO DQiOLVLV HIHFWXDGR VXUJH TXH OD LPSRUWDQFLD GH ORV YDORUHV FDPELD
GH DFXHUGR D OD VLWXDFLyQ GH FULVLV R GH QRUPDOLGDG HQ TXH VH OR XELFD DO
SDUWLFLSDQWH3RUVXSDUWHODLQYHVWLJDFLyQSUHYpTXHVLWXDFLyQGHFULVLVVX-
SRQHXQHVWDQFDPLHQWRGHO3%,XQDUHODWLYDFDOPDVRFLDO\XQGHVHPSOHR
HQDXPHQWR\TXHODVLWXDFLyQGHQRUPDOLGDGVXSRQHXQ3%,HQDXPHQWR
FDOPDVRFLDO\EDMDHQHOQLYHOGHGHVHPSOHR3URSXHVWDVODVFRQGLFLRQHVGH
FDGDFRQWH[WRVHKDSRGLGRREVHUYDUTXHORVYDORUHVpWLFRPRUDOHVWLHQGHQD
GLVPLQXLUVXLPSRUWDQFLDHQDPELHQWHVGHFULVLV$OPLVPRWLHPSRHQFULVLV
FUHFHODSURSRUFLyQGHDFWRUHVTXHRSLQDQTXHODHPSUHVDGHEHPDQHMDUVH

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 95

VLQYDORUHVPRUDOHV8QDDFFLyQHPSUHVDULDPHQRVPRUDOVHUiPHMRUUHFLEL-
GDHQFRQWH[WRVGHFULVLVTXHHQFRQWH[WRVGHQRUPDOLGDG'HODLQYHVWLJD-
FLyQVXUJHHQWRQFHVTXHODOHJLWLPLGDGHPSUHVDULDHQFULVLVDGPLWHPD\RUHV
JUDGRVGHUDFLRQDOLGDGFOiVLFDHVGHFLUHFRQyPLFD\GHPHQRUGHVHPSHxR
PRUDO YpDQVHODVSUHIHUHQFLDVHQOD7DEOD 

Tabla 2. Disyunciones de escenarios y de roles

'HEHUVHU3\0( (VFHQDULR1RUPDO9DORUHV (VFHQDULR&ULVLV9DORUHV


Menos Menos
6HJ~QHOURODVLJQDGR 0iVLPSRUWDQWHV 0iVLPSRUWDQWHV
LPSRUWDQWHV LPSRUWDQWHV
/D3\0(VHJXtD &DOLGDG &RRSHUDFLyQ &DOLGDG 5HLQYHUVLyQHQ
por 7UDQVSDUHQFLD 5HLQYHUVLyQHQ 2UGHQ HOPHGLR
6DWLVIDFFLyQ HOPHGLR 7UDQVSDUHQFLD &RRSHUDFLyQ
,QLFLDWLYD *HQHURVLGDG *HQHURVLGDG
$XWRQRPtD &RPSURPLVR
(OFRQVXPLGRU 7UDQVSDUHQFLD &RRSHUDFLyQ &DOLGDG &RRSHUDFLyQ
desea 2UGHQ *HQHURVLGDG 7UDQVSDUHQFLD 5HLQYHUVLyQHQ
&DOLGDG &OLPDODERUDO HOPHGLR
(FLHQFLD MXVWR $XWRQRPtD
2UGHQ 5HVXOWDGR
6DWLVIDFFLyQ
(OSURYHHGRU &DOLGDG *HQHURVLGDG &UHDWLYLGDG *HQHURVLGDG
GHEHUtDVHU 7UDQVSDUHQFLD 5HLQYHUVLyQHQ &DOLGDG &RRSHUDFLyQ
(FLHQFLD HOPHGLR 7UDQVSDUHQFLD
6DWLVIDFFLyQ
5HVXOWDGR
El empleado desea &DOLGDG 5HVXOWDGR 6DWLVIDFFLyQ *HQHURVLGDG
7UDQVSDUHQFLD 5HLQYHUVLyQHQ 2UGHQ 5HLQYHUVLyQHQ
6DWLVIDFFLyQ HOPHGLR &DOLGDG HOPHGLR
&OLPD/DERUDO &RRSHUDFLyQ 7UDQVSDUHQFLD $XWRQRPtD
-XVWR &OLPD/DERUDO &RPSURPLVR
MXVWR &RRSHUDFLyQ
5HVXOWDGR
(FLHQFLD
/DVHQWLGDGHV 5HVXOWDGR &RRSHUDFLyQ 2UGHQ &RRSHUDFLyQ
QDQFLHUDVGHVHDQ &RPSURPLVR 5HLQYHUVLyQHQ &DOLGDG
&UHDWLYLGDG HOPHGLR &RPSURPLVR
$XWRQRPtD
3URGXFWLYLGDG
(FLHQFLD

Enfoques XXVI, 1 (Otoo 2014): 79-109


96 Daniel Jos Vinsennau y Carlos David Simonetta

Disyunciones entre desempeo de roles

([LVWHQFRQWUDGLFFLRQHVFXDQGRORVGLYHUVRVJUXSRVGHLQWHUpVFDUDFWHUL-
]DQHOGHEHUVHU3\0(\FXDQGRODSURSLD3\0(UHVSRQGHVREUHVXSURSLR
GHEHU VHU /RV YDORUHV UHVXOWDQ PiV LPSRUWDQWHV R PHQRV LPSRUWDQWHV GH
DFXHUGRDOUROTXHOD3\0(FXPSODHQODFDGHQDGHYDORU3DUDHMHPSOLFDU
VHOHH[LJHQDOJXQRVYDORUHVFRPRSULPRUGLDOHVDODV3\0(VFOLHQWHVTXHQR
QXHYRVQLYHOHVGHDQiOLVLV\QXHYDFRPSOHMLGDGSRURWURODGRSXHGHH[SOLFDU
TXHFLHUWDVFRQWUDGLFFLRQHVHQWUHUDFLRQDOLGDGHVRSXHVWDVGHVHPERFDQLQHYL-
WDEOHPHQWHHQXQGREOHGLVFXUVR(VWR~OWLPRSXHGHGHPRVWUDULQFDSDFLGDG
SDUDFDPELDUXQDUHDOLGDGHQWHQVLyQRDOJRPXFKRPiVSHOLJURVRD~QOR
QRUPDOHVTXHORpWLFR\ORPRUDORFXSHVyORHOQLYHOGHGLVFXUVR YpDQVHODV
)LJXUDV\ 

 5VJVUZPKLYH]HSVYLZ

 *VUZPZ[LU[LZ

 5VJVUZPZ[LU[LZ

Figura 1. Porcentaje de respuestas que mantienen el criterio normalidad.

 5VJVUZPKLYH]HSVYLZ

 *VUZPZ[LU[LZ

 5VJVUZPZ[LU[LZ

Figura 2. Porcentaje de respuestas que mantienen el criterio-crisis.

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 97

/DVUHVSXHVWDVGHQRPLQDGDVconsistentesIXHURQODVTXHPRVWUDURQHOPLV-
PRFULWHULRSDUDHOGLVFXUVR WHRUtDH[SOtFLWD \SDUDODDFFLyQ WHRUtDVHQXVR 
FRLQFLGHQFLDHQWUHORTXHVHGLFH\ORTXHVHKDFH/RFRQWUDULRVHFDOLFy
FRPR no consistente 7DPELpQ H[LVWLHURQ UHVSXHVWDV QR FODVLFDEOHV HQ HVRV
WpUPLQRV\IXHURQDTXHOODVTXHFRQVLGHUDURQTXHODV3\0(VGHEHQDGPLQLV-
WUDUVHVLQWHQHUHQFXHQWDQLQJXQDFODVHGHYDORUHV
/DVJXUDVHVWiQPRVWUDQGRODVHSDUDFLyQHQWUHGLVFXUVR\SUiFWLFD6ROR
HOGHORVHQFXHVWDGRVHQVLWXDFLyQGHQRUPDOLGDG\HOHQHO
FDVRGHFULVLVKDQGHPRVWUDGRXQDFRLQFLGHQFLDHQWUHHOGLVFXUVR\ORTXH
HOORVFUHHQTXHGHEHVHUODDFFLyQHQOD3\0((OGDWRFHQWUDOHVHOSRUFHQWD-
MHHOHYDGRGHUHVSXHVWDVno consistentes(QODWHRUtDH[LVWHXQDGHQRPLQDFLyQ
PX\XWLOL]DGDSDUDHVWHIHQyPHQRHOGREOHGLVFXUVR

Disyunciones entre sectores de pertenencia

7DPELpQH[LVWHQGLIHUHQFLDVHQHOGHEHUVHU3\0(GHDFXHUGRDOVHFWRU
HFRQyPLFRHQTXHOD3\0(VHGHVHQYXHOYH(QODLQYHVWLJDFLyQIXHURQFOD-
VLFDGDVODV3\0(VHQFXDWURVHFWRUHV,QGXVWULDO&RPHUFLDOGH6HUYLFLRV\
([WUDFWLYDV DJURSHFXDULDV\PLQHUDV (QFDGDVHFWRUVHSULYLOHJLDQGLVWLQWRV
WLSRVGHYDORUHVYDULDQGRVXLPSRUWDQFLDGHQWURGHOGHEHUVHUGHODHPSUHVD
&XDQGRVHKDEODGH56(HQFDGHQDVGHYDORURUHGHVHPSUHVDULDVUDUDYH]
VHWLHQHQHQFXHQWDHVWDVGLV\XQFLRQHVGHEDVHHQWUHVHFWRUHVVXPDGDVDODV
GLV\XQFLRQHVGHUROHVSUHYLDPHQWHGHVFULWDV(QWRQFHVGHQWURGHORTXHHV
OD OHJLWLPDFLyQ VRFLDO HPSUHVDULD HO FDPSR GH DQiOLVLV UHVXOWD H[WUHPDGD-
PHQWHFRPSOHMRHQXQDVRFLHGDGSXHVWRTXHH[LVWHQDGLDULRLQQXPHUDEOHV
WUDQVDFFLRQHVHQWUHGLVWLQWRVVHFWRUHVTXHVHUHDOL]DQEDMRGLVWLQWRVSDUiPH-
WURVYDORUDWLYRVGHODPRUDOHPSUHVDULD&LHUWDVSUHPLVDVSXHGHQYDOHUHQHO
VHFWRUDJUtFRODSHURQRWHQHULPSRUWDQFLDGHQWURGHOVHFWRUFRPHUFLDO3HUR
QDOPHQWH VL DPERV VHFWRUHV YLYHQ OLJDGRV OR PiV QRUPDO HV SHQVDU HQ
UHODFLRQHVTXHVHHVWDEOHFHQFRQSXQWRVHQFRP~QTXHJLUDQVRODPHQWHDO-
UHGHGRUGHORXWLOLWDULR\QRQHFHVDULDPHQWHGHORpWLFRQLGHORPRUDO YpDVH
OD7DEOD 
(QOD7DEODSXHGHQREVHUYDUVHTXpYDORUHVVRQSULPRUGLDOHVSDUDXQ
VHFWRU\TXHQRORVRQSDUDRWURV(VWDVGLIHUHQFLDVLQGLFDQTXHODpWLFDHQ
XQDFDGHQDGHYDORUFRQIRUPDGDSRUHPSUHVDVGHGLIHUHQWHVHFWRUSUREDEOH-
PHQWHFRQWHPSOHFLHUWDVVLPLOLWXGHVSHURWDPELpQSXQWRVGHGHVHQFXHQWUR
HQWUH OR TXH VH SUHWHQGH HQ FXDQWR D YDORUHV HPSUHVDULDOHV /RV GLVWLQWRV

Enfoques XXVI, 1 (Otoo 2014): 79-109


98 Daniel Jos Vinsennau y Carlos David Simonetta

HVFHQDULRVVHFWRULDOHVVXVGHVDItRV\ODDGDSWDFLyQGHODHPSUHVDDVXVHFWRU
SXHGHQVHUHQSDUWHODH[SOLFDFLyQGHHVWDVGLV\XQFLRQHVVHFWRULDOHV

Tabla 3. Disyunciones entre sectores de pertenencia


6HFWRU
6HFWRU
,PSRUWDQFLD 6HFWRU&RPHUFLDO 6HFWRU,QGXVWULDO 6HFWRUGH6HUYLFLRV
$JURSHFXDULR
GHORVYDORUHV
/RVYDORUHV 2UGHQ (FLHQFLD 7UDQVSDUHQFLD 7UDQVSDUHQFLD
PiVHOHJLGRV &UHDWLYLGDG 5HVXOWDGR &UHDWLYLGDG
FRPR
SULPRUGLDOHV
/RVPHQRV 5HLQYHUVLyQ 2UGHQ *HQHURVLGDG (FLHQFLD
LPSRUWDQWHV HQHOPHGLR &RRSHUDFLyQ 6DWLVIDFFLyQ &RPSURPLVR
*HQHURVLGDG 5HLQYHUVLyQHQ
HOPHGLR

Disyunciones de gnero

/DVUHVSXHVWDVYDUtDQDODWULEXLUGLVWLQWRQLYHOGHLPSRUWDQFLDDODVSUH-
PLVDVHQODDFFLyQVHJ~QVHWUDWHGHUHVSXHVWDVSURYHQLHQWHVGHOJpQHURIH-
PHQLQRRGHOJpQHURPDVFXOLQR&RQHVWRTXHUHPRVDJUHJDUTXHDGHPiVGH
ODVDQWHULRUHVGLV\XQFLRQHVFXHVWLRQHVGHOLGHUD]JRIHPHQLQRRPDVFXOLQRR
GHJUXSRVSUHGRPLQDQWHPHQWHIHPHQLQRVRPDVFXOLQRVOOHYDUiQWDPELpQD
GLVWLQWRVUHTXHULPLHQWRVGHYDORUHV\DFFLyQSRUSDUWHGHODHPSUHVD3\0(
(OJpQHURHVPX\LPSRUWDQWHHQHODQiOLVLVGHORVFDPELRVHQORVSDUiPHWURV
GHOHJLWLPDFLyQVRFLDOGHXQDHPSUHVD\DTXHVHYLYHQWLHPSRVHQGRQGHHO
JpQHURIHPHQLQRVHHVWiLQFRUSRUDQGRDODYLGDGHODVGLVWLQWDVRUJDQL]DFLR-
QHVFDGDYH]HQPD\RUQ~PHUR\FRQPD\RUHVUHVSRQVDELOLGDGHV(VWRJHQH-
UDFDPELRVHQODVSHUFHSFLRQHVDFHUFDGHORVYDORUHVTXHODVRUJDQL]DFLRQHV
GHEHUtDQGHIHQGHU YpDQVHODV)LJXUDV\ 
(QORVJUiFRV\SXHGHREVHUYDUVHTXHHQXQHVFHQDULRQRUPDOODV
SHUVRQDVGHJpQHURIHPHQLQRKDQGHPRVWUDGRPHQRUQLYHOGHGREOHGLVFXU-
VRTXHODVSHUVRQDVGHJpQHURPDVFXOLQR/DGLIHUHQFLDHVEDVWDQWHHOHYDGD
)UHQWHDHVFHQDULRVGHQRUPDOLGDGVRORHOGHOJpQHURPDVFXOLQRQR
KDQSUHVHQWDGRGREOHGLVFXUVRHQODUHVSXHVWDPLHQWUDVTXHHOGHODV
SHUVRQDVGHJpQHURIHPHQLQRKDQVLGRFRQVLVWHQWHV

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 99
















 
-LTLUPUVZ 4HZJ\SPUVZ

Figura 3. Respuestas consistentes por gnero en escenario normal.
















 
-LTLUPUVZ 4HZJ\SPUVZ

Figura 4. Respuestas consistentes por gnero. Escenario de crisis.

6LQHPEDUJRHQHVFHQDULRVGHFULVLVORVQLYHOHVGHGREOHGLVFXUVRHQWUH
JpQHURVVHDFHUFDQPXFKRPiV(VWRVHGHEHSULQFLSDOPHQWHDTXHODVSHU-
VRQDV GH JpQHUR PDVFXOLQR SUHVHQWDQ PHQRUHV QLYHOHV GH GREOH GLVFXUVR
PLHQWUDVTXHODVSHUVRQDVGHJpQHURIHPHQLQRHQFRQWUDULRDXPHQWDQORV
QLYHOHVGHGREOHVGLVFXUVRHQVLWXDFLyQGHFULVLV
'HWRGRVPRGRVHQDPERVFDVRVSXHGHDUPDUVHTXHODVSHUVRQDVGH
JpQHURIHPHQLQRPXHVWUDQPHQRUHVQLYHOHVGHGLIHUHQFLDHQWUHORVTXHH[-
SUHVDQHQHOGLVFXUVR\ORTXHSLHQVDQTXHGHEHVHUHODFFLRQDUGHOD3\0(
(VWDVHULHGHGLV\XQFLRQHVSRQHQODOXSDVREUHFXHVWLRQHVHVSHFtFDVGH
OD PRUDO TXH QR VRQ WDQ HVWDEOHV FRPR SRGUtDPRV VXSRQHU 8QD SULPHUD

Enfoques XXVI, 1 (Otoo 2014): 79-109


100 Daniel Jos Vinsennau y Carlos David Simonetta

KLSyWHVLVDOUHVSHFWRSRGUtDVHUTXHODPRUDOVHKDWUDQVIRUPDGRHQXWLOLWDULD
GHORTXHVHQHFHVLWDKDFHUHQVLWXDFLRQHVHVSHFtFDV8QDVHJXQGDKLSyWHVLV
FRPR\DVHKDGLFKRHVTXHODQRUPDWLYLGDGJHQHUDGDHQODSUD[LVWLHQHVX
SURSLDWHRUtDTXHQRFRLQFLGHFRQODWHRUtDTXHVHHQVHxDHQODVDXODV8QD
WHUFHUDKLSyWHVLV\TXL]iVODTXHSDUHFLHUDPiVLQWHUHVDQWHHVTXHH[LVWHQ
LQFDSDFLGDGHVKXPDQDV\RUJDQL]DFLRQDOHVSDUDWUDWDUIHQyPHQRVFRPSOHMRV
FRPR HO GH OD FRQWUDGLFFLyQ GH UDFLRQDOLGDGHV HFRQyPLFDV \ VRFLDOHV (Q
RWUDVSDODEUDVXQDIDOWDGHHVWXGLR\GHSUD[LVSROtWLFDHQODVRUJDQL]DFLRQHV
TXHDODOX]GHODVQHFHVLGDGHVVLWXDFLRQDOHVHQOXJDUGHDOFDQ]DUDFXHUGRV
UHODWDGREOHVGLVFXUVRV
6L UHVXOWD TXH ODV EDVHV GH OD UHODFLyQ PRUDO HQWUH HQWRUQR \ HPSUHVD
DSDUHFHQFRPRLQHVWDEOHVFDPELDQWHV\VLWXDFLRQDOHVHQWRQFHV'HTXpVH
KDEODFXDQGRVHGHFLGHDGRSWDUXQPRGHORGH56("

Corolario: generacin de barreras inhibidoras


de la RSE en mbitos PyME

&RPRFRQVHFXHQFLDGHWRGRORVHxDODGRSUHFHGHQWHPHQWHVHH[SRQHQD
FRQWLQXDFLyQORVSULQFLSDOHVSXQWRVTXHFRQGXFHQDXQHVFHSWLFLVPRDFHUFD
GHOD56(3\0(\ODVEDUUHUDVTXHOLPLWDQVXYLDELOLGDG
,OXVLyQGHREMHWLYRVDOLQHDGRV(QORVPRGHORVGH56(VHDPDOJDPDQDSD-
UHQWHPHQWHVLQSUREOHPDVQLWHyULFRVQLSUiFWLFRVORVWUDGLFLRQDOHVREMHWLYRV
HFRQyPLFRV QDQFLHURV FRQ ORV REMHWLYRV VRFLRPHGLRDPELHQWDOHV (Q HO
GtD D GtD FRP~QPHQWH VH REVHUYDQ DOWRV JUDGRV GH FRQWUDGLFFLyQ HQ GH-
FLVLRQHVHPSUHVDULDVPLHQWUDVHQPXFKDVFRPSDxtDVH[LVWHQGHVDUUROODGRV
SURJUDPDVGH56(DOPLVPRWLHPSRODPLVPDHPSUHVDJHQHUDH[WHUQDOLGD-
GHVQHJDWLYDVGHGLIHUHQWHWLSR/RVFDVRVFOiVLFRVSDVDQSRUODIDEULFDFLyQGH
SURGXFWRVTXHVHWHUFHUL]DQDFRPSDxtDVTXHSRVHHQPDQRGHREUDLQIDQWLO
RFX\RVHPSOHDGRVSRVHHQSpVLPDVFRQGLFLRQHVODERUDOHV8QFDVRHPEOH-
PiWLFRDQLYHOGHJUDQHPSUHVDUHFRQRFLGRFRPRWDOHVHOGH)UDQFH7HOH-
FRP\VXLQJHQLRVRVLVWHPDSDUDGLVPLQXLUDOPHQRUFRVWRSRVLEOHVXSODQWD
GHHPSOHDGRV/DFRQWUDGLFFLyQQRHVHOWHPDFHQWUDOVLQRTXHHOUHVXOWDGR
GHDSOLFDUSURJUDPDVGH56(PDQWHQLHQGRXQVXVWHQWRQHWDPHQWHHFRQy-
PLFRUHVXOWDVHUHOJHQHUDGRUGHODVFRQWUDGLFFLRQHV(VDVFRQWUDGLFFLRQHV
TXLWDQVXVWHQWRDFXDOTXLHUSURJUDPDGH56(TXHVHSUDFWLTXH(QHVWHFDVR
OD56(WLHQHXQDQDOLGDGPiVDEVROXWRULDGHHIHFWRVQHJDWLYRVTXHJHQHUD-
GRUDGHFDXVDVGHPHMRUHVSUiFWLFDVFRQVXVJUXSRVGHLQWHUpV&RPRDUPD
%HGR\D5DPtUH]

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 101

(QODVLQGXVWULDVHVWLJPDWL]DGDVFRPRODLQGXVWULDVTXtPLFDV\ODVGHHQHU-
JtDSXHGHEXVFDULQLFLDWLYDVGHUHVSRQVDELOLGDGVRFLDOFRPRXQDIRUPDGH
VHJXURFRQODHVSHUDQ]DGHTXHVXLPDJHQGHFLXGDGDQRHPSUHVDSRUOD
FRQFLHQFLDVRFLDOPLWLJDUiODFUtWLFDS~EOLFDHQHOFDVRGHXQDFULVLV\DXPHQ-
WDUiHOPDUNHWLQJ23
&RQFHSWRGLIXVRGHOGHEHUVHUHPSUHVDULR$QWHODPLUDGDXQSRFRQDUFLVLVWDGH
ORVPRGHORVGH56(DFHUFDGHORTXHODHPSUHVDGHEHVHU\KDFHUODLQYHV-
WLJDFLyQLQWHQWyGHVFULELUHOGHEHUVHUGHVGHHOSXQWRGHYLVWDGHORVGLYHU-
VRVJUXSRVGHLQWHUpVFRQIRFRHQODV3\0(3UHFLVDPHQWHDOOtODFRQFOXVLyQ
HVTXHHOGHEHUVHUHVGLIXVR\SOHQRGHDPELJHGDGHV\GLV\XQFLRQHVORTXH
QRVOOHYDDSHQVDUVREUHTXpEDVHVHVXVWHQWDHOSHQVDPLHQWRDFHUFDGHOR
TXHGHEHVHU\KDFHUXQD3\0(6LODVEDVHVTXHVXVWHQWDQORVLQWHQWRVGH
DSOLFDFLyQGH56(VRQSUDJPiWLFDVXWLOLWDULDV\SOHQDVGHGREOHVGLVFXUVRV
HQWRQFHVODFDOLGDGGHODVLQLFLDWLYDVGH56(VHUiGXGRVDPHQWHEHQHFLRVD
SDUDODFRPXQLGDG
9DORUHV VLWXDFLRQDOHV /RV YDORUHV TXH GHQHQ HO GHEHU VHU HPSUHVDULR
WHUPLQDQSRUFDPELDUGHDFXHUGRDODVLWXDFLyQTXHVHHQIUHQWH/RVFRQWH[-
WRVGHFULVLVQRVRORFDPELDQORVYDORUHVVLQRTXHDGHPiVKDFHQTXHEDMH
QRWDEOHPHQWHHOQLYHOGHGREOHGLVFXUVRVREUHWRGRHQSHUVRQDVGHJpQHUR
PDVFXOLQR/DFULVLVHQRWUDVSDODEUDVDFW~DFRPRXQOLEHUDGRUXQDH[FX-
VDVLHQGRTXHHQFULVLVHVGLItFLOVREUHYLYLUODVSHUVRQDVWLHQGHQDH[SUHVDU
PiVDELHUWDPHQWHTXHORVFOiVLFRVYDORUHVHFRQyPLFRV\QDQFLHURVGHEHQ
SUHYDOHFHU 6L HO WHMLGR KXPDQR IXHUD DELHUWR \ SOXUDO \ ODV UHODFLRQHV GHO
VLVWHPDSROtWLFRHVWXYLHUDQGHVDUUROODGDV\DFHSWDGDVORVGHEDWHVUHFRJHUtDQ
HVWDV DSUHFLDFLRQHV VLQ QHFHVLGDG GH HVSHUDU TXH OD VLWXDFLyQ DFW~H FRPR
XQDH[FXVDSDUDMXVWLFDUORVYDORUHVTXHVHGHHQGHQ (QXQDLQYHVWLJDFLyQ
SRVWHULRUDODGHVFULSWDHQHVWHWUDEDMRPLHQWUDVQDOL]DEDXQDGHODVHQWUH-
YLVWDVSURJUDPDGDVHOHQWUHYLVWDGRRFDVLRQDOVROWyXQDIUDVHGHGHVSHGLGD
KDFLDHOLQYHVWLJDGRUTXHH[WHULRUL]DODVLWXDFLRQDOLGDGGHORVYDORUHVTXHXQD
3\0(GHEHUtDDSOLFDU'HVSXpVGHKDEODUGXUDQWHXQRVPLQXWRVVREUH
ORVYDORUHVGHODHPSUHVD3\0(FHUUyHOGLiORJRDFODUDQGR<WHDFRQVHMR
PRGLFDUDOJXQDVSUHJXQWDVSRUTXHVLYHQtVHQVHLVPHVHVSRUDKtWHFRQ-
WHVWRWRGRGLIHUHQWH
3DUWLFXODULGDGGHOD3\0(&RPRVHKDGLFKROD3\0(WLHQHXQHQWRUQR
SDUWLFXODU GLIHUHQWH DO TXH SRVHHQ ODV HPSUHVDV TXH DFW~DQ D QLYHO JOREDO
GRQGHVHDSOLFDQPRGHORV\SURJUDPDVGH56(/DVGXGDVHQHVWHSXQWR

23
%HGR\D5DPtUH])XQGDPHQWRVHFRQyPLFRV\SROtWLFRVGHOFRQFHSWRGHUHVSRQVDELOLGDG
VRFLDOHPSUHVDULDHQ/DWLQRDPpULFDHQGHEDWH

Enfoques XXVI, 1 (Otoo 2014): 79-109


102 Daniel Jos Vinsennau y Carlos David Simonetta

TXHVHUiQSDUWHGHODVGXGDVGHSUy[LPDVLQYHVWLJDFLRQHVSDVDQSRUHOKH-
FKRGHKLSRWHWL]DUDFHUFDGHVLVWHPDVGHOHJLWLPDFLyQHPSUHVDULDTXHHVWiQ
SUHVHQWHVHQODUHODFLyQ3\0(HQWRUQR\TXHFRUUHQHOULHVJRGHVRODSDUVH
FRQPRGHORVGH56(TXHUHVSRQGHQDUHDOLGDGHVIXQGDPHQWRV\VLWXDFLRQHV
GHJUDQGHVHPSUHVDV
(VWDVFXDWUREDVHVGHHVFHSWLFLVPRTXHYLDELOL]DQODJHQHUDFLyQGHEDUUH-
UDVDOD56(VHVXPDQDPXFKDVRWUDVTXHSRVLEOHPHQWHSXGLHUDQH[LVWLU
\VXVWHQWDUODSRVWXUDHVJULPLGD0LHQWUDVHQODWHRUtDDFDGpPLFDOD56(VH
HVWXGLDEDMRHOLGHDULR\ODYROXQWDGGHSURSXJQDUXQFDPELRUHDODORVGHVDV-
WUHVVRFLDOHV\DPELHQWDOHVTXHHOKRPEUHSURYRFDHQODSUD[LVODSURSLDDF-
FLyQSURPXHYHXQDWHRUtDGLVWLQWD/D56(HQVHxDGD\GLIXQGLGDHQFXUVRV
SURJUDPDV\FDSDFLWDFLRQHVVRVOD\DHOGHWDOOHGHXQVLVWHPDFRQWUDSXHVWR
GHOyJLFDVHQFRQLFWR$PHQXGRORKDFHPHUFHGDMHUDUTXL]DUODVOyJLFDV
VRFLDOHVGHEDMRGHODVOyJLFDVHFRQyPLFDV(QODSUD[LVUHVXOWDHQWRQFHVPX\
DFHSWDEOHFRPRWHRUtDSHURODSURSLDSUD[LVGHOLPLWDORVGHWDOOHVQDOHV\
DMXVWHVTXHWHUPLQDQSURYRFDQGRUHVXOWDGRVDOWDPHQWHGLVWDQWHVGHORVTXH
VHTXHUtDQORJUDU+DEUiFDVRVHQORVTXHODRUJDQL]DFLyQQRFRQWDPLQHHO
PHGLRDPELHQWHSHURVRORHQORVOXJDUHVGRQGHH[LVWHXQDSREODFLyQDFWLYD
TXHGHQXQFLHWDOFRQWDPLQDFLyQ(QRWURVFDVRVGHMDUiGHFRQWDPLQDUSHUR
SRGUtDGHVSHGLUWUDEDMDGRUHVSRUTXHHOEDODQFHDQXDOSXHGHDQWLFLSDUUHVXO-
WDGRVQHJDWLYRV(ODFFLRQLVWDUHSUHVHQWDQWHGHODOyJLFDHFRQyPLFDVLHP-
SUHGHEHVHUVDWLVIHFKRHQSULPHUWpUPLQR$SDUHFHODFUtWLFDIXQGDGDTXH
DVHJXUDTXHOD56(VHDSOLFDHQHOVHQWLGRGHO0DUNHWLQJRTXHODVDFFLRQHV
GH56(VRQPHFDQLVPRVGHFRPSHQVDFLyQSRUORVGDxRVPiVTXHLQWHQWR
GHQRFDXVDUORV24 (VWRHVHQRWUDVSDODEUDV\FRPRVHH[SUHVySUHFHGHQ-
WHPHQWHXQVLVWHPDGHJHVWLyQTXHLQWHQWDEDVDUVHHQODPRUDOYLJHQWHVLQ
GLVFXWLUODGHVGHHOSXQWRGHYLVWDpWLFRVHGHVFDUWDGHVGHHOSULQFLSLRTXH
FLHUWRVSUREOHPDVSXGLHUDQSURYHQLUGHODpWLFDGHOVLVWHPD\QRGHVXDSOL-
FDFLyQPRUDO1RHVGHVFDEHOODGRSXHVUHLWHUDPRVGLVFXWLUODpWLFDGHHVWD
MHUDUTXL]DFLyQGHOyJLFDV6HWUDWDHQGHQLWLYDGHGLVFXWLUODQDOLGDGGHXQ
VLVWHPDYLJHQWHWUDGLFLRQDO\DUUDLJDGRFRPRHVHOFDSLWDOLVPRRODHFRQR-
PtDGHPHUFDGR<HVFLHUWRWDPELpQTXHHQDOJXQDVRFDVLRQHVHQUHJLRQHV
RORFDOLGDGHVSHTXHxDVFLHUWDV3\0(VWRPDQGHFLVLRQHVTXHQRVLJXHQODV
UHJODVLPSHUDQWHV'HVDItDQFRPRGLUtD$QGUp&RPWH6SRQYLOOH25HOVHQWLGR

24
%HGR\D5DPtUH])XQGDPHQWRVHFRQyPLFRV\SROtWLFRVGHOFRQFHSWRGHUHVSRQVDELOLGDG
VRFLDOHPSUHVDULDHQ/DWLQRDPpULFDHQGHEDWH
25
$&RPWH6SRQYLOOH(OFDSLWDOLVPRQRHVPRUDORLQPRUDOHVVLPSOHPHQWHDPRUDO

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 103

GHOHJRtVPR(VDVGHFLVLRQHVFRQIRUPDQWDPELpQPHFDQLVPRVLQWULQFDGRV
GHOHJLWLPDFLyQVRFLDOTXHHQWDOFDVRODWHRUtDGHODDGPLQLVWUDFLyQGHEHUtD
HVWXGLDU
'H WRGRV PRGRV SDUD OD GLVFLSOLQD GH OD DGPLQLVWUDFLyQ UHVXOWD FXDQ-
WR PHQRV DXGD] SURSRQHUVH HVWXGLDU HO WHPD EDMR XQD SURIXQGD UHYLVLyQ
pWLFDSXHVWRTXHODVRUJDQL]DFLRQHVHQSDUWLFXODUODVHPSUHVDVYLYHQEDMR
HVDOyJLFD\HVDVUHJODV3HURHVLJXDOPHQWHDXGD]WHRUL]DUDFHUFDGHJUXSRV
KXPDQRVHTXLSRVGHWUDEDMRUHODFLRQHVKXPDQDVRUJDQL]DFLRQHVYLYLEOHV
SRGHUSROtWLFDRUJDQL]DFLRQDOWHMLGRKXPDQRGHVDUUROORGHVHUHVKXPDQRV
VLQUHDOL]DUXQDUHYLVLyQpWLFDGHODVUHJODVGHOVLVWHPD7RGRGHSHQGHUiHQ-
WRQFHVQRVRODPHQWHGHFyPRVHGHVDUUROOD\HYROXFLRQDXQWHPDFRPROD
56(\ODOHJLWLPDFLyQVRFLDOGHODVRUJDQL]DFLRQHVVLQRGHXQDPLUDGDPiV
DPSOLDDFHUFDGHOGLOHPDGHORVREMHWLYRVGHODDGPLQLVWUDFLyQ+DVWDGyQGH
H[SDQGLUHOFDPSRGHDQiOLVLVGHVXREMHWRGHHVWXGLR"/XHJRDGHPiV4Xp
VHSUHWHQGHGLVHxDU FRPR RUGHQ" H[SUHVDGR HQ HO VHQWLGR GH FyPR GLVH-
xDU RUJDQL]DFLRQHV \ QDOPHQWH 4Xp JHVWLRQDPRV" 6yOR UHFXUVRV" 2
XQFRPSOHMRFRQMXQWRGHQHFHVLGDGHVHFRQyPLFDV\VRFLDOHVTXHGHEHQVR-
EUHSRQHUVHFRQVWDQWHPHQWHDVXVSURSLDVFRQWUDULHGDGHV"/DVLPSOLFDQFLDV
GHHVWDVSUHJXQWDVVRQIXQGDPHQWDOHVQRVRORHQODDGPLQLVWUDFLyQFRPR
GLVFLSOLQDVLQRHQORTXHVHHQWLHQGHFRPRODERUSURIHVLRQDOGHXQDGPL-
QLVWUDGRU\GHORTXHVHHVSHUDGHODVQXHYDVJHQHUDFLRQHVGHHJUHVDGRVHQ
DGPLQLVWUDFLyQ
/DLGHDGHVXSHUDUODVGLFRWRPtDVODVFRQWUDULHGDGHV\FRQWUDSRVLFLRQHV
GHOyJLFDVHQFRQWUDGDVQRSXHGHVHUDEVRUELGDQLUHVXHOWDSRUQLQJ~QPR-
GHOR TXH OD DGPLQLVWUDFLyQ KD\D GLVHxDGR /RV PRGHORV GH OD DGPLQLVWUD-
FLyQLQFOX\HQGROD56(UHVXOWDQVLHPSUHUHJLGRVSRUXQDLGHDGHRWRUJDU
RUGHQ\UHJXODULGDGDXQDUHDOLGDGGHWHUPLQDGD/RVSUREOHPDVFRPSOHMRV
TXHODVRUJDQL]DFLRQHVHQIUHQWDQUHVSHFWRDODVUDFLRQDOLGDGHVFRQWUDSXHVWDV
QLVLTXLHUDFRQFLEHQPRGHORVTXHRWRUJXHQUHVSXHVWDVSHUPDQHQWHVRUH-
JXODULGDGHVTXHSHUPDQH]FDQHQHOWLHPSR'LFKRVSUREOHPDVVRORUHVLVWHQ
VROXFLRQHVWUDQVLWRULDVHQPHGLRVGHXQDPELHQWHGRPLQDGRSRUHORUGHQ\
HOFDRV

Enfoques XXVI, 1 (Otoo 2014): 79-109


104 Daniel Jos Vinsennau y Carlos David Simonetta

Otras consideraciones
Superar las barreras: la viabilidad y el sentido de
la responsabilidad empresaria

)LQDOPHQWHHVQHFHVDULRHQVD\DUXQDPRGHODFLyQFRPSUHQVLYDGHOD56(
3\0(WUDWDQGRGHLQFOXLUHOFRQLFWRGHOyJLFDVFRQWUDSXHVWDV8QDSUHJXQ-
WDGLVSDUDGRUDSRGUtDVHU3RUTXpODV3\0(VQRDSOLFDQHQJHQHUDOSURJUD-
PDVGH56(RVRORORHQXQFLDQHQHOGLVFXUVR\SRUTXpFXDQGRORKDFHQLQ-
FXUUHQHQFRQWUDGLFFLRQHV"8QDUHVSXHVWDTXHSURSRQHPRVDFRQWLQXDFLyQ
HV3RUTXHOHVRQGHPDQGDGRVRWURWLSRGHYDORUHVSDUDSHUPDQHFHUSDUD
VREUHYLYLUSDUDVHUYLDEOHV$SDUWLUGHDOOtHVQHFHVDULRUHLQWHUSUHWDUODUHOD-
FLyQHPSUHVDHQWRUQRSDUDTXHORVPRGHORVGHJHVWLyQSXHGDQFRPSOHML]DU
ODWHRUtD\ODSUiFWLFDGHOD56(
(QHOPDUFRGHODVYDULDEOHVIXQGDPHQWDOHVDWHQHUHQFXHQWDHQHOHVWX-
GLRGHOHQWRUQRHPSUHVDULR3\0(ODSUHVHQFLDGHEDUUHUDVDQWHODLPSOH-
PHQWDFLyQ HIHFWLYD GH SURJUDPDV GH 56( SRQHQ HQ HYLGHQFLD HQ SULPHU
OXJDU OD QHFHVLGDG GH DPSOLDU HO H[DPHQ FRQ XQ PRGHOR GH DQiOLVLV TXH
LQFOX\DHOHQWRUQRHPSUHVDULRGHVGHODFRQFHSFLyQGHFRPXQLGDGRiPEL-
WRGHFRQYLYHQFLDGHUDFLRQDOLGDGHVYDORUDWLYDVHQHOTXHVHGHVHPSHxD<
HQVHJXQGROXJDUWHQHUHQFXHQWDTXHGLFKDVEDUUHUDVFRQVWLWX\HQDOPLV-
PRWLHPSRXQLQGLFLRVXFLHQWHSDUDIRFDOL]DUHODQiOLVLVHQHOFRQFHSWRGH
YLDELOLGDGGHOD56(HQGLVWLQWRVWLSRVGHHQWRUQRVHQOXJDUGHFRQWLQXDU
GHVDUUROODQGRPRGHORVSURJUDPDV\DSOLFDFLRQHVGHOD56(GHVGHHOPDUFR
HVWULFWDPHQWHHPSUHVDULR(VWR~OWLPRVXSRQHXQDVDOLGDSXHUWDVDIXHUDGH
ODRUJDQL]DFLyQHQHODIiQGHHQWHQGHUDODVHPSUHVDVYLDEOHVGHVGHHOSXQWR
GHYLVWDGHOD56(\HOVHQWLGRSURIXQGRTXHUHSUHVHQWDHVDYLDELOLGDGHQHO
FRQWLQXRGLiORJRHQWUHHPSUHVD\VRFLHGDGHVHGLiORJRHVHOSXQWRFODYHGH
ODVLJXLHQWHPDWUL]GHYLDELOLGDGHPSUHVDULD56( YpDVHOD7DEOD 
(QOD7DEODSXHGHREVHUYDUVHODYLDELOLGDGGHGLIHUHQWHVWLSRVGHYDOR-
UHVHPSUHVDULRVDQWHGLVWLQWRVWLSRVGHYDORUDFLRQHVGHOHQWRUQRDFHUFDGH
ODVHPSUHVDVTXHDFW~DQHQpO(OFXDGURLQWHQWDH[SOLFDUODYLDELOLGDGGHOD
56(GHVGHODUHODFLyQHQWUHORVYDORUHVTXHODHPSUHVDGHHQGH\ORVYDORUHV
TXHHOHQWRUQRHVSHUDGHODHPSUHVD
(ODPELHQWHFRPSHWLWLYRYDORUDUiXQDHPSUHVDWUDGLFLRQDOEDVDGDHQYDOR-
UHVHFRQyPLFRV\QDQFLHURVGRQGHHO~QLFROtPLWHSRVLEOHHVODOH\\ODUHV-
SRQVDELOLGDGVRFLDOQRH[LVWHFRPRFRQFHSWRPRUDOSDUDODHPSUHVD(QGLFKR
DPELHQWHXQDHPSUHVDTXHSULRULFHVXVYDORUHVHFRQyPLFRVSRUVREUHWRGD
RWUDFXHVWLyQWHQGUiXQGHVHPSHxRYLDEOHSHURFRQQXODDSOLFDFLyQGHOD56(

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 105

Tabla 4. Matriz de viabilidad empresaria RSE.


$PELHQWH $PELHQWH $PELHQWHQRUD $PELHQWHFUtWLFR
(PSUHVD
FRPSHWLWLYR FRRSHUDWLYR FLRQDOLQQRYDGRU HTXLOLEUDGR
Empresa de 9LDEOH1XOD Empresa no Empresa no (PSUHVDGLItFLO-
YDORUHVHFRQy- DSOLFDFLyQ YLDEOH YLDEOH PHQWHYLDEOH
PLFRV 56(
Empresa de Empresa no 9LDEOH(PSUH- Empresa no (PSUHVDGLItFLO-
YDORUHVpWLFRV\ YLDEOH VDHQIXQFLyQ YLDEOH PHQWHYLDEOH
morales GHODVRFLHGDG
Empresa de Empresa no Empresa no 9LDEOH56( (PSUHVDGLItFLO-
YDORUHV YLDEOH YLDEOH VyORFRPRELHQ- PHQWHYLDEOH
HVWDULQGLYLGXDO
(PSUHVDFRQ Empresa (PSUHVDGLIt- (PSUHVDGLItFLO- 9LDEOH,QWHOL-
YDORUHVHTXLOL- GLItFLOPHQWH FLOPHQWHYLDEOH PHQWHYLDEOH JHQFLDVRFLDO
EUDGRV YLDEOH DSOLFDGD

8QDPELHQWHFRRSHUDWLYRYDORUDUiTXHODHPSUHVDSULYLOHJLHYDORUHVVR-
FLDOHV\PHGLRDPELHQWDOHVSRUVREUHFXHVWLRQHVGHUHQGLPLHQWRHFRQyPLFR
(QGLFKRDPELHQWHXQDHPSUHVDTXHDQWHSRQJDYDORUHVPRUDOHVDODVXU-
JHQFLDVHFRQyPLFDVVHUiYLDEOH/DIXQFLyQGHODJHUHQFLDHVGHVDUUROODUOD
VRFLHGDGRHOLPSHUDWLYRVRFLDO/DUHVSRQVDELOLGDG VRFLDOHQHVWHFDVRHV
XQDQRFLyQFRQVWLWXWLYDGHODHPSUHVD\H[LVWHQDWXUDOPHQWHFRPRSDUWHGH
VXGHEHUVHU
8QDPELHQWHQRUDFLRQDORLQQRYDGRUGHPDQGDUiDODHPSUHVDDOWRVDYDQ-
FHVHQPHMRUDV\QXHYDVIRUPDVGHSURGXFWRV\VHUYLFLRV\XQDFRQVHFXHQFLD
GHULYDGDGHODLQQRYDFLyQTXHHODPELHQWHSUHWHQGHHVODIRFDOL]DFLyQHQHO
GHVDUUROORGHWUDEDMDGRUHVFDGDYH]PiVFDSDFLWDGRV\FUHDWLYRV\DPELHQWHV
ODERUDOHVPiVYLQFXODGRV\FRPXQLFDGRVHQUHG/DHPSUHVDLQQRYDGRUDHV
YLDEOHHQHVWHDPELHQWH\ODUHVSRQVDELOLGDGVRFLDOTXHSUDFWLFDVHYLQFXOD
SULQFLSDOPHQWHDOELHQHVWDUGHORVWUDEDMDGRUHV\ORVFOLHQWHV\HODOFDQFHGHO
FRQFHSWRGHUHVSRQVDELOLGDGHVPiVLQGLYLGXDOTXHVRFLDO
(O FXDGUR PXHVWUD XQD VLWXDFLyQ LGHDO HQ HO ~OWLPR FXDGUDQWH DEDMR D
OD GHUHFKD GHQRPLQDGR 3\0( FRQ ,QWHOLJHQFLD 6RFLDO $SOLFDGD (O
HQWRUQRYDORUDXQDHTXLOLEUDGDSUiFWLFDGHYDORUHVHFRQyPLFRVVRFLRPHGLR
DPELHQWDOHV\GHLQQRYDFLyQ\GHVDUUROOR\OD3\0(SXHGHORJUDUORVLHQGR
SRU OR WDQWR YLDEOH ([LVWH FODUDPHQWH HO FRQFHSWR GH 56( \ SHUPDQHFH
HQDUGXRGHEDWHFRQVWDQWHPHQWH3DUWLFLSDQGHOGHEDWHWRGDODFRPXQLGDG
/DV SUHJXQWDV FHQWUDOHV GHO GHEDWH VRQ 4Xp WLSR GH HPSUHVD TXHUHPRV"
&XiOHVGHEHUtDQVHUORVOtPLWHVGHODHPSUHVDPiVDOOiGHODOH\"6HHQWLHQGH
OD QDWXUDOH]D HFRQyPLFD GH OD HPSUHVD SHUR WDPELpQ ORV LPSHUDWLYRV

Enfoques XXVI, 1 (Otoo 2014): 79-109


106 Daniel Jos Vinsennau y Carlos David Simonetta

VRFLDOHV\DPELHQWDOHVGHODFRPXQLGDG7RGRHOORIRUPDSDUWHGHOFRQFHSWR
HYROXWLYRGHODHPSUHVDHQJHQHUDO\GHODUHVSRQVDELOLGDGVRFLDOLQKHUHQWH
DHVHFRQFHSWR
/D7DEODSXHGHREVHUYDUVHSDUDVLWXDFLRQHVSXQWXDOHV'HWRGRVPR-
GRV OR LQWHUHVDQWH HV SRGHU DSUHFLDU SURFHVRV GLQiPLFRV TXH HPHUJHQ GH
HOOD&XDQGRHODPELHQWHFRPLHQ]DDFDPELDUSXHGHSURGXFLUXQHIHFWRGH
QRYLDELOLGDGHQODHPSUHVD6LODHPSUHVDHVLQX\HQWHHQHOHQWRUQRXQ
FDPELRGHYDORUHVHPSUHVDULRVSXHGHDFWXDUGHGLVSDUDGRUGHXQFDPELRHQ
HODPELHQWH(VWHWLSRGHGLQiPLFDSRGUtDVHUHOTXHSURYRFDDOODUJRSOD]ROD
FRQVROLGDFLyQGHODUHVSRQVDELOLGDGVRFLDOGHODVHPSUHVDV3\0(GHDOFDQFH
ORFDORUHJLRQDORSRUHOFRQWUDULRODYLJHQFLDGHXQPRGHORHPSUHVDULRFRQ-
WUDULRDODH[LVWHQFLDFRQFHSWXDOGHODUHVSRQVDELOLGDGVRFLDOHPSUHVDULD(Q
XQDPELHQWHHTXLOLEUDGRHOGHEDWHVREUHWRGDVHVWDVFXHVWLRQHVHVFRQWLQXR
\ORVHTXLOLEULRVWDQHQGHEOHVFRPRQHFHVDULRVSDUDDOFDQ]DUODDUPRQtDHQ
ODVUHODFLRQHVFRQWH[WRHPSUHVD
(QHOGLVFXUVRSRFRVVHDWUHYHQDGLVFXWLUOD56(FRPRHOHPHQWRQHFH-
VDULRGHODJHVWLyQ(QODSUiFWLFDODQHFHVLGDGGHVXDGDSWDFLyQIXQFLRQDOD
ORVLQWHUHVHVHFRQyPLFRVSDUHFHWUDQVIRUPDUHOFRQFHSWRGHUHVSRQVDELOLGDG
HQXQODGULOORGLItFLOGHHQFDVWUDU(QHVDVLWXDFLyQODYLDELOLGDGGHSHQGHUi
GHORVYDORUHVTXHGHVGHHOHQWRUQRVHSUDFWLTXHQPiVTXHGHXQGLVFXUVR
LQVSLUDGRU 3RU XQ ODGR HQ EDVH D OD 7DEOD  SRGHPRV SURSRQHU TXH XQ
GLVFXUVRGHOD56(HVSHOLJURVRFXDQGRODVRFLHGDGQRORGHPDQGD\HQWRQ-
FHVODSUiFWLFDGHODJHVWLyQVHRULHQWDUiHQXQVHQWLGRGLVWLQWRSDUDORJUDU
YLDELOLGDGSRUHMHPSORHOVHQWLGRGHORVUHVXOWDGRVHOFRPSHWLWLYR3RURWUD
SDUWHHVQHFHVDULRFRQWHPSODUODHYROXFLyQGHODPELHQWH\WDPELpQSHQVDU
HQOD3\0(FRPRSRVLEOHDJHQWHGHFDPELRVXSHUDQGRHOHVTXHPDGHOD
VXSHUYLYHQFLD
(QGHQLWLYDH[LVWHXQDQHFHVLGDGGHHYDOXDUODUHODFLyQHPSUHVDDPELHQ-
WHGHVGHXQSODQRHYROXWLYRSDUDFRQRFHUODVSRVLELOLGDGHVSRWHQFLDOLGDGHV
\OLPLWDFLRQHVGHODWHRUtDGHOD56(DSOLFDGDDXQD3\0(/DPRGHOL]DFLyQ
GHOD7DEODVHSURSRQHFRPRDSUR[LPDFLyQSRVLEOH

Conclusiones
([LVWHHQOD56(FRPRHQPXFKRVRWURVWHPDVGHOD$GPLQLVWUDFLyQXQ
GLOHPDLGpQWLFRDOGHRWURVPRGHORVGHJHVWLyQTXHHVHOGHHQFRQWUDUVHFRQ
XQDWHRUtDSHQVDGDSDUDUHDOLGDGHVJOREDOHVFRQLQWHQFLyQGHSUR\HFWDUVHHQ
ODV3\0(VORFDOHV(QDOJXQDVRFDVLRQHVODSHUWHQHQFLDGHOD3\0(DXQD

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 107

UHG HPSUHVDULDO DFHOHUD VX OOHJDGD HQ RWUDV RFDVLRQHV VH SURSRQH TXH ORV
JHUHQWHV\SURSLHWDULRVGHOD3\0(DGRSWHQHVWHPRGHORTXHHVUHFXUUHQWH
HQODOLWHUDWXUDGHJHVWLyQ
'HVGHHOSXQWRGHYLVWDGHODFRQFHSFLyQGHOD56(ODIRUPDDSDUHQWH-
PHQWHQRFRQLFWLYDHQTXHVHOHKDLQFOXLGRVXSRQHTXHODVWHRUtDVDGPL-
QLVWUDWLYDVQRFROLVLRQDQFRQHVWRVFRQFHSWRV3HURHQULJRUGHYHUGDGHVWR
HVDVtVRORVLVHSDUWHGHODSUHPLVDTXHHOPRGHORGH56(DXPHQWDRSRUOR
PHQRVQRLPSDFWDQHJDWLYDPHQWHHQORVUHVXOWDGRVHFRQyPLFRQDQFLHURV
GHODHPSUHVD6LVHSDUWHGHXQDUHVSRQVDELOLGDGTXHWHQJDTXHYHUFRQHOHV-
WXGLRGHUDFLRQDOLGDGHVVRFLDOHVHFRQyPLFDV\SROtWLFDVHQWRQFHVVHSUHVHQWD
ORFRQLFWLYR\WDPELpQORFRPSOHMR(VWR~OWLPRVXHOHVHUGLItFLOGHDVLPLODU
HQXQDGLVFLSOLQDFRPROD$GPLQLVWUDFLyQ
(OHVWXGLRVREUHYDORUHVHPSUHVDULDOHVYHUGDGHUDVEDVHVGHODJHVWLyQ\
GHODSUiFWLFDHPSUHVDULDKDGHWHUPLQDGRFODUDVDPELJHGDGHV7DQWRGHVGH
HO SXQWR GH YLVWD GH OD JHVWLyQ HPSUHVDULDO FRPR GHVGH HO SXQWR GH YLVWD
GHOGHEHUVHUHPSUHVDULRTXHHODPELHQWHUHTXLHUH/RVYDORUHVFDPELDQ
VHQVLEOHPHQWH HQWUH VLWXDFLRQHV GH FULVLV R VLWXDFLRQHV GH QRUPDOLGDG GH
ODVLWXDFLyQLPSHUDQWHHQHOSDtV&DPELDQ VHQVLEOHPHQWHUHVSHFWRGHOURO
GH TXLHQ FRQWHVWD SUHVHQWDQ QRWDEOHV GLIHUHQFLDV HQWUH DTXHOORV YDORUHV
HQXQFLDGRV GLVFXUVR  \ DTXHOORV SUDFWLFDGRV DFFLyQ  6H GLIHUHQFLDQ
GHSHQGLHQGR GHO JpQHUR GH ODV SHUVRQDV \ WDPELpQ ORV YDORUHV FDPELDQ
QRWDEOHPHQWH HQWUH GLYHUVRV VHFWRUHV GH OD DFWLYLGDG HFRQyPLFD 7RGDV
HVWDVGLV\XQFLRQHVDOLPHQWDQODVEDUUHUDVKDFLDODFRQVWUXFFLyQGHOVHQWLGR
SURIXQGR\HOVLJQLFDGRSUiFWLFRGHODUHVSRQVDELOLGDGVRFLDOGHODHPSUHVD
(QRWUDVSDODEUDVODVEDUUHUDVVHQXWUHQGHODVGLV\XQFLRQHVWRGDYH]TXHVH
SLHQVDOD56(FRPRXQDKHUUDPLHQWDGHJHVWLyQQRFRQLFWLYD\QRFRPR
XQFRQFHSWRSURIXQGDPHQWHFRPSOHMRTXHHQGHQLWLYDLQYROXFUDVLHPSUH
GLVFXVLRQHVVREUHODVEDVHVHQFRQLFWRGHOVLVWHPD/DSULPHUDEDUUHUDHV
ODLOXVLyQGHREMHWLYRVDOLQHDGRVGRQGHHVDLOXVLyQFRQWUDVWDSUHFLVDPHQWH
FRQODDPELJHGDGGHODVUHVSXHVWDVHQWUHHOGLVFXUVR\ODDFFLyQFRQODV
UHVSXHVWDVSRUJpQHUR\VREUHWRGRFRQODVUHVSXHVWDVGHOUROTXHVHRFXSD
/DVHJXQGDEDUUHUDGHQRPLQDGDFRQFHSWRGLIXVRGHOGHEHUVHUHPSUHVDULR
VHDOLPHQWDGHWRGDVODVGLV\XQFLRQHVHQHVSHFLDOGHODUHODFLyQHQWUHODGHO
GLVFXUVR\ODDFFLyQHPSUHVDULDTXHTXL]iHYLGHQFLDHOGREOHGLVFXUVRFRPR
VROXFLyQDODVDPELJHGDGHV/DWHUFHUDGHQRPLQDGDYDORUHVVLWXDFLRQDOHV
SDUHFHXQQRPEUHFRQWUDGLFWRULRHQVtPLVPRSHURHVODIRUPDGHLQWHUSUHWDU
HVSHFLDOPHQWHODVGLV\XQFLRQHVGHUROGHFULVLVQRUPDOLGDG\GHGLVFXUVR
DFFLyQ)LQDOPHQWHODEDUUHUDGHODSDUWLFXODULGDGGHOD3\0(HVDOLPHQWDGD
SRUODGLV\XQFLyQGHVHFWRUHV\SRUODHVFDVDSDUWLFXODUL]DFLyQORFDO\UHJLRQDO

Enfoques XXVI, 1 (Otoo 2014): 79-109


108 Daniel Jos Vinsennau y Carlos David Simonetta

GH ODV WHRUtDV JOREDOHV GH OD 56( TXH LPSLGHQ HQWUH RWUDV FRVDV REWHQHU
OHFWXUDV DOWHUQDWLYDV VREUH ODV SURSLDV GLV\XQFLRQHV D SDUWLU GH FXHVWLRQHV
FXOWXUDOHVKLVWyULFDV\SROtWLFDVSURSLDVGHOHQWRUQR3\0(3RUHOOROD7DEOD
 GHO DSDUWDGR DQWHULRU VH SURSRQH FRPR XQD SRVLELOLGDG SDUD VDOGDU OD
FXHVWLyQSODQWHDGDFRQHODIiQGHHVWXGLDUODFRPSOHMLGDG\HOGLQDPLVPR
GHODUHODFLyQHQWUHHPSUHVD3\0(\HQWRUQR(VWRSHUPLWLUtDHVWXGLDUODV
EDVHVHQFRQLFWRVREUHODVFXDOHVVHSUHWHQGHLQFRUSRUDUHQRFDVLRQHVHO
FRQFHSWRIXQFLRQDOGHOD56(SDUDORJUDUXQGLVFXUVRPiVKRQHVWR\XQD
SUiFWLFDPiVHIHFWLYD
3RU OR WDQWR QR EDVWD FRQ FRQRFHU \ VHQVLELOL]DU D RWURV DFHUFD GH ODV
SHQXULDVTXHHOPXQGRVXIUHDFHUFDGHODFRQWDPLQDFLyQGHORVSHUMXLFLRV
VRFLDOHVGHODDFWLYLGDGHPSUHVDULDO\GHODGLYHUVLGDGGHDUJXPHQWRVTXH
RFXSDQODLQWURGXFFLyQDOD56(HQODPD\RUtDGHORVOLEURVHYHQWRVRH[SR-
VLFLRQHVVREUHODWHPiWLFD(VRHVWiELHQ\HVSRVLWLYRHQWpUPLQRVVRFLDOHV
3HUR VLQJXODUPHQWH OD HPSUHVD 3\0( HV OHJLWLPDGD HQ EDVH D OD UHODFLyQ
FRQVXHQWRUQR(OHQWRUQRQRFDPELDSRUTXHVt\OD3\0(WDPSRFR6RQ
SURFHVRVGHODUJRDOLHQWR\GHFDUDFWHUtVWLFDVGLIHUHQWHVHQFDGDVLWXDFLyQGH
FRQWH[WRTXHVHDQDOLFH
'HWRGRVPRGRVORTXHVXSRQHXQGHVDItRWDPELpQVXSRQHXQDRSRU-
WXQLGDG6LOD$GPLQLVWUDFLyQVHHQFXHQWUDDQWHRWURGLOHPDFOiVLFRGHDSOL-
FDFLyQGHPRGHORVHQODV3\0(VTXHHQUHDOLGDGIXHURQWHRUtDVEDVDGDVHQ
VXSXHVWRVGHRWURWLSRGHHPSUHVDVHQWRQFHVHVXQDRSRUWXQLGDGGHDJUHJDU
FRQRFLPLHQWRDODGLVFLSOLQD6H WUDWD GH LQYHVWLJDU OD GLYHUJHQFLD6H WUDWD
GHDFHSWDUUD]RQHVGHVHUTXHQRDSDUHFHQHQODVHPSUHVDVTXHGHVFULEHQOD
PD\RUtDGHORVOLEURV(QGHQLWLYDVHWUDWDGHGHVFULELUHOIHQyPHQRWDQWDV
YHFHVFRPRFDVRVVHSUHVHQWHQSDUDDQDOL]DU
(QODVDXODVHOGLOHPDHVLGpQWLFR6HLQFOX\HOD56(HQORVFXUUtFXORV
GHHVWXGLRFRPRXQDIRUPDIXQFLRQDOGHVHUVRFLDO\PHGLRDPELHQWDOPHQWH
UHVSRQVDEOHV" 6H GHFLGH SUHSDUDU DOXPQRV HQWUHQDGRV HQ OD FRPSOHMLGDG
GHUDFLRQDOLGDGHVRSXHVWDVVREUHODVFXiOHVYLYHQODVRUJDQL]DFLRQHVHQLQWH-
UDFFLyQFRQVXHQWRUQR"6HHGXFDDOSURIHVLRQDOHQORVPRGHORVYLJHQWHV\
OXHJRVHORGHMDOLEUDGRDTXHODWHRUtDGHODSUD[LVJHUHQFLDOKDJDHOUHVWR"
6HDFHSWDHQOD$GPLQLVWUDFLyQODGLVFXVLyQpWLFDVREUHSUHPLVDVIXQGDPHQ-
WDOHVGHOVLVWHPDRVLJXHSHUPDQHFLHQGRHQVXUROGHLQVWUXPHQWDGRUDGHOD
UDFLRQDOLGDGHFRQyPLFD"
$OJRSDUHFHTXHGDUFODURDXQTXHVXSRQJDXQDVDOLGDGHORVHVTXHPDV
GHGHFLVLyQIXQGDPHQWDOHVUHVXOWDQHFHVDULRSURIXQGL]DUHODSUHQGL]DMHGH
IHQyPHQRV SROtWLFRV HQ HO HVWXGLR GH OD $GPLQLVWUDFLyQ 1R VyOR SRUTXH

Enfoques XXVI, 1 (Otoo 2014): 79-109


Responsabilidad Social Empresaria 109

H[LVWHSROtWLFDHQODRUJDQL]DFLyQVLQRSRUTXHHQHOIRQGRODQDWXUDOH]DGH
ORVWHPDVGH56(HQFXHQWUDHQGLFKDGLVFLSOLQDODVUHVSXHVWDVTXHODSURSLD
$GPLQLVWUDFLyQD~QWDUGDHQRIUHFHU

'DQLHO-RVp9LQVHQQDX
8QLYHUVLGDG1DFLRQDOGHO&HQWURGHOD3URYLQFLDGH%XHQRV$LUHV
(PDLOYLQVHQQDX#HFRQXQLFHQHGXDU
&DUORV'DYLG6LPRQHWWD
8QLYHUVLGDG1DFLRQDOGHO&HQWURGHOD3URYLQFLDGH%XHQRV$LUHV
(PDLOVLPRQHWWD#HFRQXQLFHQHGXDU

5HFLELGR
$FHSWDGR

Enfoques XXVI, 1 (Otoo 2014): 79-109

Anda mungkin juga menyukai