RESPONSABILIDAD SOCIAL EMPRESARIAL Y DESEMPEÑO FINANCIERO: UN ANÁLISIS BIBLIOMÉTRICO

Abstract

This article presents a bibliometric analysis of 994 documents published during the period between 1973 and 2018. The objective was to identify authors, topics and classify in clusters the publications that relate the social and financial performance of companies. For this purpose, a quantitative systematic review of the information retrieved from Google Scholar, Dimensions, Scopus and Web of Science was carried out using the Publish or Perish and VOSviewer software. As a result, seven clusters were obtained: social responsibility and implications; environmental responsibility; communication and social and environmental reports; corporate social responsibility and financial performance; communication with the consumer; ethics, accounting and administrative tools; sustainability. In addition, it was found that the subject has generated more articles but these are less and less cited; that stakeholder theory predominates as the main axis of the relationship between Corporate Social Responsibility (CSR) and financial performance; and that the documents come mainly from English-speaking countries, which at the same time are the ones that generate the most connections with each other in the citations of the articles

Keywords

• social performance
• financial performance
• scientometrics
• research trends
• sustainability