Sostenibilidad en empresas que cotizan en las Bolsa de Valores: Revisión sistemática literatura

Abstract

The performance of an organization integrates society, environment, and economy. Therefore, a relationship must be generated favoring common interests and that the parties involved obtain financial, accounting, or personal benefits. In the stock market, for example, it is essential to disclose reports that reveal the efforts made by a company to be socially responsible. Corporate sustainability practices (CS) involve components that contribute to the development of a potential investor, the implementation of this concept, can result in a competitive advantage that strengthens a company that belongs to a market as challenging as the stock market. In the following dissertation, it is intended to do a systematic review and content analysis to evaluate the literature that has been written regarding sustainability in companies listed on the stock market, in order to gather all the key components of it: financial performance, characteristics of the reports, stock exchange performance, effects of the implementation of the practices and after codifying the results, build a model that allows to summarize this broad field, since being such a new concept, it is not applied in all economies and requires a review that facilitates and encourages its progressive implementation in emerging and developed countries.