Finanzas corporativas y sostenibilidad: un análisis bibliométrico e identificación de tendencias
DOI:
https://doi.org/10.22395/seec.v24n56a1Palabras clave:
Desarrollo sostenible, medio ambiente y crecimiento, finanzas, desempeño corporativoResumen
El rápido deterioro ambiental, la creciente desigualdad social y las frecuentes crisis económicas, han hecho que la sociedad y en especial las empresas, cambien sus comportamientos y se vuelvan cada vez más conscientes de su papel en la temática de sostenibilidad, todo esto, sin dejar de lado sus intereses económicos. Debido al mcreciente interés académico y profesional sobre estos temas, esta investigación pretende realizar una revisión de literatura basada en mapeo cientÃfico, sobre el vÃnculo entre finanzas corporativas y sostenibilidad. Para ello, se realizó una búsqueda de la producción cientÃfica registrada en WoS y Scopus en las dos últimas décadas, posteriormente, con herramientas bibliométricas y análisis de red, se expone la estructura actual de conocimiento del tema y se identifican tres corrientes emergentes de investigación: sostenibilidad y rendimiento financiero, resultados financieros de la responsabilidad social corporativa, informes y reportes de sostenibilidad. Finalmente, se presenta una agenda para futuras investigaciones.
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