Medición de la responsabilidad social corporativa: cómo elegir el método de medición adecuado
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https://doi.org/10.5377/reice.v12i24.20095Palabras clave:
Medición de la RSE, análisis de contenido, índices de reputación, encuestas basadas en cuestionarios, índice unidimensionalResumen
Este estudio tiene como objetivo explorar los enfoques de medición de la Responsabilidad Social Corporativa (RSC) y sugerir un enfoque específico para medir las actividades de RSE de las empresas que cotizan en la Bolsa de Valores de Mascate (MSX). La medición de la Responsabilidad Social Corporativa (RSC) contribuyó significativamente a la divulgación de la RSE y al desempeño de las empresas en la construcción de una imagen positiva en la sociedad. Elegir el método correcto para medir la RSE es un desafío para las empresas, especialmente cuando hay índices externos disponibles. Este artículo de investigación es un documento conceptual que tiene como objetivo explorar los diferentes enfoques de medición de la RSE y elegir el enfoque de medición adecuado que se adapte a las empresas omaníes. Los enfoques más comunes para medir la RSE son el análisis de contenido, los índices de reputación, las encuestas basadas en cuestionarios y las medidas unidimensionales. Existen diferentes enfoques e índices que miden el desempeño de la RSE de las empresas, pero son generales y no se aplican a todas las economías. Por lo tanto, se requiere un enfoque de medición específico para cada país para medir con precisión todos los aspectos del desempeño de la RSE. Por lo tanto, se sugiere que se construya un índice de RSE basado en el método de análisis de contenido cuantitativo. El estudio propuso desarrollar un índice de RSE basado en un método de análisis de contenido cuantitativo, que ayudará a medir la divulgación de RSE de todas las empresas que cotizan en la MSX. Este estudio proporciona información valiosa a investigadores, empresas, reguladores, responsables de políticas y a la sociedad en su conjunto sobre los enfoques de medición de la RSE que se adaptan a la economía de Omán.
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