CSR in Times of Crisis According to ESG Indicators in EuropeAnalysis of the Impact of COVID-19

  1. Ana Cuesta-González 1
  2. Laura Cabeza-García 1
  3. Roberto Fernández-Gago 1
  1. 1 Universidad de León
Revista:
Management Letters / Cuadernos de Gestión

ISSN: 1131-6837

Año de publicación: 2024

Volumen: 24

Número: 2

Páginas: 69-80

Tipo: Artículo

DOI: 10.5295/CDG.232120AC DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Management Letters / Cuadernos de Gestión

Resumen

Vivimos en un mundo globalizado caracterizado en los últimos tiempos por acontecimientos que han derivado en crisis de alcance internacional y mundial, en las que las empresas juegan un papel protagonista. Estas circunstancias crean una oportunidad única para estudiar cómo varía la responsabilidad social corporativa (RSC) al adaptarse las compañías al nuevo entorno, siendo un buen ejemplo al respecto el relacionado con la situación derivada del Covid-19. Esta crisis sanitaria provocó que las empresas se vieran obligadas a adoptar nuevas pautas de gestión para adaptarse a las difíciles condiciones del entorno y poder sobrevivir en esa «nueva normalidad». Así, será interesante saber si el impacto de esta crisis, que fue desigual entre países, afecta a los indicadores ambientales, sociales y de gobierno (ASG) de las compañías. Utilizando una amplia muestra de empresas de los países de la Unión Europa (UE), los resultados confirman que el compromiso empresarial en materia de RSC aumentó en el periodo de la pandemia (2020-2022) con respecto al periodo previo (2017-2019). Adicionalmente, los resultados de este estudio confirman que la intensidad del impacto de dicha crisis hace que mejoren los indicadores ASG. Desde un punto de vista práctico, es posible establecer ciertas implicaciones a nivel político y de gestión a partir de nuestros resultados y aprovecharlos para planificar posibles actuaciones frente a potenciales crisis futuras.

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