Professional Documents
Culture Documents
Resumen: Este artculo proporciona apoyado Abstract: This article provides, supported on
sobre el anlisis de la literatura reciente sobre la tica the analysis of recent literature on business ethics and
empresarial y RSE un marco conceptual original e in- CSR an original and integrative conceptual framework
tegrador, que hace hincapi en la importancia de la that emphasizes the importance of the theoretical
fundamentacin terica de la tica basndose en una foundation of ethics based on an adequate anthropo-
concepcin antropolgica adecuada y en la necesidad logical model and the need to establish CSR policies
de establecer las polticas de RSE desde un enfoque es-
from a strategic approach. Presents an illuminating
tratgico. Ofrece una visin panormica iluminadora
overview of the relationship between different con-
acerca de la relacin entre los diferentes conceptos del
cepts of management that have direct implications on
management que tienen implicaciones directas sobre
the design and implementation of ethics and CSR in
el diseo e implantacin de la tica y la RSE en las or-
ganizaciones, incluyendo tpicos como el liderazgo, la organizations, including topics as leadership, corporate
cultura empresarial, la teora de las organizaciones y el culture, organizational theory and corporate gover-
gobierno corporativo, entre otros. nance, among others.
Palabras clave: tica empresarial, Responsabi- Key words: Business ethics, Corporate Social
lidad social empresarial, Cultura organizacional, Teo- Responsibility, Organizational culture, Organizational
ra organizacional, Estrategia, Antropologa. theory, Strategy, Anthropology.
INTRODUCCIN Y OBJETIVOS
prender las principales variables que estn en juego, y ser capaces de instaurar
una verdadera cultura tica en sus organizaciones.
En definitiva: una concepcin de la tica empresarial que no abarque
cuestiones relacionadas con la estrategia de la organizacin, su modelo de li-
derazgo, la teora de empresa, la forma de establecerse las estructuras y siste-
mas organizativos, y sin un fundamento antropolgico adecuado, ser una
concepcin tica limitada y parcial, incapaz de consolidar una verdadera cul-
tura tica.
I. METODOLOGA
3 El algoritmo de la primera bsqueda es, por tanto: TEMA = (ethics OR CSR) AND (business the-
ory OR organizational theory).
Se realiza para ello una nueva bsqueda con los trminos anteriores pero
incluyendo, con el booleano AND en el campo tema, las palabras anthrop*
OR person4. Se refina la bsqueda con el mismo intervalo de aos y las mis-
mas revistas anteriormente citadas. Con este nuevo sondeo encontramos otros
31 artculos que no haban sido detectados anteriormente. El listado final, con
los 81 artculos seleccionados, en orden alfabtico por autor, se presenta en la
tabla 1. Ofrecemos asimismo, adems de la informacin bsica acerca de los
artculos consultados, una columna que recoge algunas de las temticas trata-
das en cada uno de ellos, y que resultan de mayor inters para nuestra inves-
tigacin.
4 El algoritmo de la segunda bsqueda es, por tanto: TEMA = (ethics OR CSR) AND (business the-
ory OR organizational theory) AND (anthrop* OR person).
Aguilera, R. V.; Rupp, D. 2007 Putting the S back in corporate social RSE y sociedad
E.; Williams, C. A.; Gana- responsibility: A multilevel theory of
pathi, J. social change in organizations
Akrivou, K.; Bourantas, 2011 The Sound of Silence - A Space for tica, toma de decisiones y li-
D.; Mo, S.; Papalois, E. Morality? The Role of Solitude for Ethi- derazgo
cal Decision Making
Altman, M. C. 2007 The decomposition of the corporate tica, Kant, mbitos individual y
body: What Kant cannot contribute to colectivo
business ethics
Alzola, M. 2008 Character and environment: The sta- tica, virtud y carcter
tus of virtues in organizations
Aranzadi, J. 2013 The Natural Link Between Virtue Ethics tica, virtudes, cultura y socie-
and Political Virtue: The Morality of the dad
Market
Argandoa, A. 2008 Integrating ethics into action theory tica, teoras de empresa y an-
and organizational theory tropologa
Berrone, P.; Surroca, J.; 2007 Corporate ethical identity as a determi- RSE, entorno, stakeholders y
Trib, J. A. nant of firm performance: A test of the resultado econmico / finan-
mediating role of stakeholder satisfac- ciero
tion
5 No nos referimos aqu a las palabras-clave de los artculos, sino a la temtica tratada, segn nuestro pro-
pio criterio, en relacin con la tica, la RSE y otros tpicos de la gestin empresarial. No se trata tam-
poco de una relacin completa de todos los temas abordados por los estudios.
Bruijn, E.; Whiteman, G. 2010 That Which Doesnt Break Us: Identity tica, stakeholders y comunida-
Work by Local Indigenous Stakehol- des
ders
Carrington, M. J.; Neville, 2010 Why Ethical Consumers Dont Walk tica y consumidor
B. A.; Whitwell, G. J. Their Talk: Towards a Framework for
Understanding the Gap Between the
Ethical Purchase Intentions and Actual
Buying Behaviour of Ethically Minded
Consumers
Chen, S.; Choi, C. 2005 A social exchange perspective on busi- tica, RSE, cultura, sociedad y
ness ethics: An application to kno- antropologa
wledge exchange
Costa, E.; Ramus, T. 2012 The Italian Economia Aziendale and RSE, comunidad de personas y
Catholic Social Teaching: How to bien comn
Apply the Common Good Principle at
the Managerial Level
Crouch, C. 2006 Modelling the firm in its market and RSE, entorno y stakeholders
organizational environment: Metho-
dologies for studying corporate social
responsibility
Dillard, J. F.; Yuthas, K. 2001 A responsibility ethics for audit expert tica, RSE y contratos sociales
systems
Fontrodona, J.; 2006 The nature of the firm, agency theory tica, RSE y antropologa,
Sison, A. J. G. and shareholder theory: A critique
from philosophical anthropology
Freeman, R. E.; 2004 Stakeholder theory and the corporate RSE y tica
Wicks, A. C.; Parmar, B. objective revisited
Fuller, T.; Tian, Y. 2006 Social and symbolic capital and res- RSE, finanzas y ventaja competi-
ponsible entrepreneurship: An empiri- tiva
cal investigation of SME narratives
Garriga, E.; Mel, D. 2004 Corporate Social Responsibility theo- tica y RSE
ries: Mapping the territory
Gibson, K.W. 2000 The moral basis of stakeholder theory tica, RSE y stakeholders
Grojean, M.; Resick, C.; 2004 Leaders, values, and organizational cli- tica, valores, clima y liderazgo
Dickson, M.; Smith, D. mate: Examining leadership strategies
for establishing an organizational cli-
mate regarding ethics
Guay, T.; Doh, J. P.; Sin- 2004 Non-governamental organizations, RSE, ONGs y stakeholders
clair, G. shareholder activism, and socially res-
ponsible investments: Ethical, strate-
gic, and governance implications
Halsall, R.; Brown, M. 2013 Askesis and organizational culture tica y cultura
Hannafey, Francis T.; Vi- 2013 Ethics and Executive Coaching: An tica, liderazgo y coaching
tulano, Lawrence A. Agency Theory Approach
Jackson, G.; Apostolakou, 2010 Corporate Social Responsibility in Wes- RSE y mercados
A. tern Europe: An Institutional Mirror or
Substitute?
Jamali, D.; Mirshak, R. 2007 Corporate Social Responsibility (CSR): RSE y relacin con el entorno
Theory and practice in a developing
country context
Jenkins, H. 2006 Small business champions for corpo- RSE, tica, valores, cultura y li-
rate social responsibility derazgo
Kaptein, M.; Schwartz, M. 2008 The effectiveness of business codes: A RSE y cdigos de conducta
S. critical examination of existing studies
and the development of an integrated
research model
Koh, H. C.; Boo, E. H. Y. 2001 The link between organizational ethics tica, clima y liderazgo
and job satisfaction: A study of mana-
gers in Singapore
Lam, K-C. J.; Shi, G. 2008 Factors affecting ethical attitudes in Comportamiento tico y reli-
Mainland China and Hong Kong gin
Lindgreen, A.; Swaen, V.; 2009 Corporate Social Responsibility: An RSE, stakeholders y sociedad
Johnston, W. J. Empirical Investigation of US Organi-
zations
Litschka, M.; Suske, M.; 2011 Decision Criteria in Ethical Dilemma tica y liderazgo
Brandtweiner, R. Situations: Empirical Examples from
Austrian Managers
Maak, T.; Pless, N. M. 2006 Responsible leadership in a stakeholder tica, liderazgo, stakeholders
society - A relational perspective
Maon, F.; Lindgreen, A.; 2009 Designing and Implementing Corpo- RSE y stakeholders
Swaen, V. rate Social Responsibility: An Integra-
tive Framework Grounded in Theory
and Practice
Marn, L.; Ruiz, S. 2007 I need you too! - Corporate identity at- RSE y consumidor
tractiveness for consumers and the
role of social responsibility
Martin, K. D.; Cullen, J. B. 2006 Continuities and extensions of ethical tica y clima
climate theory: A meta-analytic review
Matten, D.; Moon, J. 2008 Implicit and explicit CSR: A concep- RSE y Estado
tual framework for a comparative un-
derstanding of corporate social res-
ponsibility
Michaelson, C. 2008 Moral Luck and Business Ethics tica y suerte moral
Moore, G. 2001 Corporate social and financial perfor- RSE, finanzas y sociedad
mance: An investigation in the UK su-
permarket industry
Murillo, D.; Lozano, J. M. 2006 SMEs and CSR: An approach to CSR in RSE, tica, cultura, stakeholders
their own words y liderazgo
Orlitzky, M.; Schmidt, F.L.; 2003 Corporate social and financial perfor- RSE y finanzas
Rynes, S.L. mance: A meta-analysis
Orozco, D.; 2014 The Role of Ethics in the Commerciali- tica, cultura y comportamiento
Poonamallee, L. zation of Indigenous Knowledge individual
Palazzo, G.; Richter, U. 2005 CSR business as usual? The case of the RSE y stakeholders
tobacco industry
Pearce II, J.A. 2013 Using Social Identity Theory to Predict tica y liderazgo
Managers Emphases on Ethical and
Legal Values in Judging Business Issues
Perrini, F. 2006 SMEs and CSR theory: Evidence and RSE y stakeholders
implications from an Italian perspec-
tive
Phillips, R.; Freeman, R. 2003 What stakeholder theory is not RSE y stakeholders
E.; Wicks, A. C.
Pirsch, J.; Gupta, S.; Grau, 2007 A framework for understanding Corpo- RSE y marketing
S. L. rate Social Responsibility programs as a
continuum: An exploratory study
Pless, N. M. ; Maak, T. 2004 Building an inclusive diversity culture: tica, cultura y diversidad
Principles, processes and practice
Rosanas, J. M.; Velilla, M. 2003 Loyalty and trust as the ethical bases of tica y valores
organizations
Sardzoska, E. G.; Tang, T. 2012 Work-Related Behavioral Intentions in RSE y stakeholders internos
L. Macedonia: Coping Strategies, Work
Environment, Love of Money, Job Sa-
tisfaction and Demographic Variables
Scherer, A. G.; Palazzo, G. 2007 Toward a political conception of corpo- RSE y poltica
rate responsibility: Business and society
seen from a Habermasian perspective
Scherer, A. G.; Palazzo, 2006 Global rules and private actors: Toward RSE y gobernanza global
G.; Baumann, D. a new role of the transnational corpo-
ration in global governance
Schuler, D. A.; Cording, M. 2006 A corporate social performance-cor- RSE, finanzas y stakeholders
porate financial performance behavio- (consumidor)
ral model for consumers
Seitanidi, M. M.; Crane, A. 2009 Implementing CSR Through Partners- RSE, ONGs y stakeholders
hips: Understanding the Selection, De-
sign and Institutionalisation of Non-
profit-Business Partnerships
Siu, N. Y. M.; Lam, K-C. J. 2009 A Comparative Study of Ethical Per- tica, liderazgo y clima
ceptions of Managers and Non-Mana-
gers
Snider, J.; Hill, R. P.; 2003 Corporate social responsibility in the RSE y tica
Martin, D. 21st century: A view from the worlds
most successful firms
Stead, J. G.; Stead, E. 2000 Eco-enterprise strategy: Standing for tica, RSE, stakeholders y
sustainability medioambiente
Steurer, R.; Langer, M. E.; 2005 Corporations, stakeholders and sustai- RSE y sociedad
Konrad, A.; Martinuzzi, A. nable development I: A theoretical ex-
ploration of business-society relations
Weaver, G. R. 2006 Virtue in organizations: Moral identity tica, virtudes, cultura y lide-
as a foundation for moral agency razgo
Whetstone, J. T. 2001 How virtue fits within business ethics tica y virtudes
Zheng, Q.; Li, Z. 2010 The Influence of Accounting Firms on tica, virtudes y empresas de
Clients Immoral Behaviors in China contabilidad
6 Stakeholder: trmino comnmente traducido como grupo de inters. Se refiere a todas las personas, ins-
tituciones o entes que se ven afectados de alguna manera por la actividad de la empresa, como pueden
ser: los clientes, los proveedores, los accionistas, los empleados, los directivos, el Estado, el medioam-
biente, entre otros.
7 Jackson, G. y Apostolakou, A. (2010); Koh, H. C. y Boo, E. H. Y. (2001); Marn, L. y Ruiz, S.
(2007); Prottas, D. J. (2008); Sardzoska, E. G. y Tang, T. L. (2012); Schuler, D. A. y Cording, M.
(2006); Stead, J. G. y Stead, E. (2000).
8 Berrone, P.; Surroca, J. y Trib, J. A. (2007); Crouch, C. (2006); Matten, D. y Moon, J. (2008).
1. La tica empresarial
9 Cortina, A. (1994).
10 Giovanola, B. (2009); Rodrguez, A. y Aguilera, J. C. (2005).
22 Renouard, C. (2011).
23 Fassin, Y. (2009).
24 Aunque los trminos cultura organizacional y clima organizacional no son sinnimos, en muchas
ocasiones se estudian de forma conjunta, en especial cuando se refieren a la plasmacin de los valores
organizacionales desde la figura del lder o gracias a polticas de implantacin de la tica y la RSE.
25 Grojean, M. W.; Resick, C. J.; Dickson, M. W. y Smith, D. B. (2004); Martin, K. y Cullen, J. G.
(2006); Siu, N. Y. M. y Lam, K-C. J. (2009); Weaver, G. R. (2006).
26 Jenkins, H. (2006); Koh, H. C. y Boo, E. H. Y. (2001); Maak, T. y Pless, N. M. (2006); Murillo, D.
y Lozano, J. M. (2006).
27 Schein, E. H. [1985 (2010)].
28 Schein, E. H. [1985 (2010)].
32 Carroll, A. B. (1999).
33 Benavides Delgado, J.; Fernndez Fernndez, J. L. y Urtiaga de Vivar Frontelo, A. (2012), p. 90.
34 Freeman, R. E.; Wicks, A. C. y Parmar, B. L. (2004); Matten, D. y Moon, J. (2008); Parmar, B. L.;
Freeman, R. E.; Harrison, J. S.; Wicks, A. C.; Purell, L. y de Colle, S. (2010); Toenjes, R. H. (2002).
35 Freeman, R. E.; Wicks, A. C. y Parmar, B. L. (2004).
36 Fontrodona, J. y Sison, A. J. G. (2007); Friedman, M. (1970); Keller, A. C. (2007).
37 Orlitzky, M.; Schmidt, F. L. y Rynes, S. L. (2003).
38 Scherer, A. G. y Pallazo, G. (2007).
39 Crane, A. (2000); Steurer, R.; Langer, M. E.; Konrad, A. y Martinuzzi, A. (2005).
46 Berrone, P.; Surroca, J. y Trib, J. A. (2007); Fuller, T. y Tian, Y. (2006); Orlitzky, M.; Schmidt, F. L. y
Rynes, S. L. (2003); Schuler, D. A. y Cording, M. (2006).
47 Jamali, D. y Mirshak, R. (2007); Kuntz, J. R.; Kuntz, J. R.; Elenkov, D. y Nabirukhina, A. (2012).
48 Mueller, D. C. (2006).
49 Aguilera, R. V. y Jackson, G. (2003); Pless, N. M. y Maak, T. (2004).
50 Garriga, E. y Mel, D. (2004).
51 Carroll, A. B. (1979); Singer, A. (2010).
52 Fortica (2012); Freeman, R. E.; Wicks, A. C. y Parmar, B. L. (2004).
53 Son ejemplo de ello la relacin con los empleados, con el Estado, con los clientes, con el medioambiente,
etc., que se materializan, a su vez, en sistemas de gestin de personal, de relaciones institucionales, de
atencin al cliente, de gestin medioambiental, conformndose en estructuras organizativas.
54 Greenwood, M. (2007).
55 Soule, E. (2002).
56 Con teora de contratos sociales nos referimos al establecimiento de un acuerdo moral implcito
entre la empresa y la sociedad por el que la empresa, se compromete a utilizar ms recursos para que
un determinado producto sea ms sostenible a la espera de que sus clientes estn dispuestos a pagar
un mayor precio por l. Parte del principio de que asegurar la sostenibilidad es una responsabilidad
compartida entre las empresas y la sociedad. Vase: Soule, E. (2002); Stark, A. (1993).
57 Carson, T. L. (2003).
58 Maak, T. y Pless, N. M. (2006) y Weaver, G. R. (2006).
59 Behnam, M. y Rasche, A. (2009); Elms, H.; Brammer, S.; Harris, J. D. y Phillips, R. A. (2010).
60 Hanke, T. y Stark, W. (2009); Thiel, C.; Bagdasarov, Z.; Harkrider, L.; Johnson, J. y Mumford, M.
D. (2012).
61 Hartman, E. M. (2008a); Palazzo, G. y Scherer, A. G. (2006); Scherer, A. G.; Palazzo, G. y
Baumann, D. (2006); Sonenshein, S. (2007).
62 Campbell, J. L. (2007); McWilliams, A. y Siegel, D. (2001).
9 9
9
9
9
9
9
perfecciones del lder en cuestin y de los posibles cambios en los cargos or-
ganizativos. En lo referente a las teoras de empresa, stas pueden incluir ex-
plcitamente algn tipo de preocupacin tica o simplemente reflejar los prin-
cipales fines empresariales, condicionando as el comportamiento deseado de
sus miembros, orientado a la consecucin de dichos objetivos.
Respecto a la RSE, tal y como sealamos en el apartado anterior, la plas-
macin de las preocupaciones de la empresa acerca de su relacin con el en-
torno puede ser ms o menos explcita, en funcin de muchos aspectos que
determinan la relevancia de su relacin con cada stakeholder. En este sentido,
todos los instrumentos pertinentes (credo corporativo, cdigos de conducta,
memorias de sostenibilidad, etc.) colaborarn a dar visibilidad a las directrices
estratgicas en relacin con la RSE. En su ausencia, la percepcin general
acerca de la preocupacin por estos asuntos quedar determinada por las es-
tructuras y sistemas empresariales y el uso que den de ellas las personas que
tengan poder para hacerlo.
A modo de resumen de las preguntas de investigacin respondidas hasta
el momento, proponemos el siguiente esquema como marco conceptual de la
tica y la responsabilidad social en el mbito empresarial, en relacin con otros
tpicos importantes del management:
75 Trevio, L. K. (1986).
76 Kaptein, M. y Schwartz, M. S. (2008); Trevio, L. K.; Weaver, G. R. y Reynolds, S. J. (2006).
CONCLUSIONES
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