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espanolProposito: La presente investigacion fue disenada para determinar la posible relacion entre la obtencion del distintivo de Empresa Socialmente Responsable y la generacion de valor economico para las empresas que lo obtienen. Diseno/metodologia/enfoque: Se tomo una muestra de 32 empresas que cotizan en la Bolsa Mexicana de Valores, que tenian el distintivo de Empresa Socialmente Responsable. Se consideraron dos puntos focales de valoracion: uno antes de obtener el distintivo y otro posterior. Para establecer el valor economico de las empresas, se utilizo el metodo de flujo de caja libre. Por ello, este estudio se considera bajo el enfoque de ingresos de los metodos de valoracion de negocios. Finalmente, los valores obtenidos en ambos puntos focales se compararon para determinar el cambio en el valor generado atribuible al distintivo SRC. Resultados: Los resultados confirmaron que obtener el distintivo como Empresa Socialmente Responsable tiene un impacto en la generacion de valor economico para las empresas que pertenecen a la muestra medida a traves del Flujo de caja libre. Este impacto se determino en un promedio de 6.26%, encontrandose que la distribucion de resultados individuales se asemeja razonablemente a la distribucion probabilistica normal. Originalidad/valor: Este trabajo agrega valor a las lineas de investigacion sobre la medicion del valor de la responsabilidad social corporativa. No obstante, se diferencia de otros estudios debido al uso de la certificacion CSR otorgada en Mexico por CEMEFI como una variable de responsabilidad socia. Ademas, en el analisis se utiliza el metodo de flujo de caja libre, mismo que no se ha aplicado para investigaciones de este tipo en el pasado. Asimismo, este trabajo se suma a otros que concluyen que existe una relacion positiva entre la responsabilidad social corporativa y la generacion de beneficios economicos. EnglishPurpose: The present investigation was designed to determine the possible relationship between obtaining the Socially Responsible Company distinctive and the generation of economic value by the obtaining companies. Design/methodology/approach: A sample of 32 companies listed on the Mexican Stock Exchange that were awarded the Socially Responsible Company distinctive was drawn and two valuation focal points were considered: one before obtaining the distinctive and another subsequent to it. To establish the economic value of the companies, the free-cash-flow method was used. This study is considered, therefore, under the income approach of business valuation methods. Finally, the values obtained in both focal points were compared to determine the change in generated value attributable to the SRC distinctive. Findings: The results confirmed that obtaining the distinctive as a Socially Responsible Company does have an impact on the generation of economic value for the companies belonging to the sample -measured through the free-cash-flow method. This impact was determined at an average 6.26%, reasonably resembling the distribution of individual results a normal probabilistic distribution. Originality/value: This work adds value to the research on corporate social responsibility value measurement. This research study differentiates from others in the area due to the use of the CSR certification granted in Mexico by CEMEFI, as a social responsibility variable. In addition, the free-cash-flow method was used in the analysis, which is a novelty as it had not been applied to investigations of this type before. Likewise, this research work adds to past research in as much as it concludes that there is a positive relationship between corporate social responsibility and the generation of economic benefits.

recai revista de estudios en contaduría, administración e informática(impresa)/recai revista de estudios en contaduría, administración e informática

The Socially Responsible Company distinctive as an element for the creation of economic value of a company