Resumen
Estudiamos el momento en el ciclo de vida en el que una firma se compromete con el Pacto Mundial de las Naciones Unidas (PMNU). El PMNU es probablemente la iniciativa de responsabilidad social voluntaria más importante. Para determinar el ciclo de vida, usamos la metodología de Dickinson (2011). Los resultados demuestran que la mayoría de las firmas aceptan el pacto en su etapa madura. Este resultado es consistente con otros estudios que encuentran que, en efecto, son las firmas maduras las que más invierten recursos en responsabilidad social. Entendemos que este análisis no está disponible en la literatura de responsabilidad social corporativa.
Citas
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