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Responsabilidad social, sustentabilidad y equidad de género

Vol. 16 (2022): Transformación digital como propuesta de valor para la competitividad ISBN 978-607-96203-0-11

Manejo responsable de agua y desempeño de empresas que cotizan en la Bolsa Mexicana de Valores

Submitted
December 1, 2022
Published
2023-01-23

Abstract

En el presente trabajo se mide la relación que las calificaciones de responsabilidad social corporativa (ESG) y las políticas de manejo de agua tienen en la probabilidad de que una empresa cumpla su rendimiento objetivo (upside). Esto para el caso de empresas que cotizan en las 9 principales bolsas de valores del continente americano. Utilizando un modelo de panel no balanceado (con información anual del año 2006 al 2020) con efectos fijos, se midió la significancia de la relación previamente citada. Los resultados observan que los inversionistas en los mercados solo valoran las calificaciones de controversias ambientales para decidir y que una mejora en esta calificación reduce la probabilidad de cumplir el upside.

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