Análisis de la relación entre inversión en sostenibilidad y rentabilidad empresarial: revisión sistemática de la literatura
DOI:
https://doi.org/10.37711/Palabras clave:
sostenibilidad, responsabilidad social corporativa, rendimiento empresarial, inversión sostenible, PRISMAResumen
Este artículo realiza una revisión sistemática de la literatura vigente para examinar la correspondencia existente entre la inversión en sostenibilidad, entendida a través de la responsabilidad social corporativa (RSC), y la rentabilidad empresarial. Utilizando el protocolo PRISMA, se seleccionaron 40 artículos cuantitativos publicados entre 2022 y 2025 en bases de datos Scopus y ProQuest, tras aplicar filtros de relevancia, acceso abierto y metodología. Los resultados evidencian una tendencia generalizada hacia una relación positiva entre la RSC y la rentabilidad financiera, aunque algunos estudios señalan impactos neutrales o negativos en función de factores contextuales como la cultura nacional, el tamaño de la empresa o la estrategia de implementación. Entre los beneficios asociados destacan el aumento de la productividad, la atracción de talento, la mejora de la reputación y la reducción de riesgos corporativos. Sin embargo, también se identifican desafíos relacionados con la liquidez, costos iniciales y percepción de los stakeholders. La conclusión subraya la necesidad de considerar las particularidades del entorno y del sector para maximizar los beneficios de la sostenibilidad empresarial, abriendo nuevas líneas de investigación sobre el impacto interno en los colaboradores y la vinculación con la marca empleadora.
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Derechos de autor 2025 Enrique Stefano Hurtado Feria, Eduardo Rodrigo Quiñones Carrasco
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