Artículo

Bibliometric analysis of the relationship between corporate responsibility and financial performance

Resumen

The objective of this research was to characterize the scientific publications taken from the SCOPUS database as of June 2022, on the relationship between corporate social responsibility and financial performance, showing the growing interest of the scientific community in the joint development of this topic. Also, the impacts on accounting and finance were analyzed through the interrelationship between an initially social concept that is increasingly becoming an essential part of the strategic direction of organizations. The approach of this research had qualitative characteristics, tabulating and synthesizing in a systematic way the characteristics of the corporate social responsibility (CSR) context, it was descriptive in scope and used a documentary method through the technique of bibliometric analysis. The results of the bibliometric analysis of 845 papers showed the relevance of the subject in the organizational structure of developed countries and the lack of relevance in regions such as Latin America, where it is primarily applied from a legal profit margin and not from the generation of value, concluding that since 2000 there has been more consistency in the production of papers on the relationship between CSR and financial performance.
Jia, Hongying (59471412300)
A review of research progress in the design history of everyday life
2025
10.1016/j.heliyon.2024.e40865
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85211984792&doi=10.1016%2fj.heliyon.2024.e40865&partnerID=40&md5=5c58bbe4f9ad1afbb0b67fb0223849fd
Tongji University, College of Design and Innovation, Shanghai, China
All Open Access; Gold Open Access
Scopus
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