Gobernanza corporativa y sostenibilidad: Análisis e implicaciones teóricas
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https://doi.org/10.61347/psa.v4i1.164Palabras clave:
Desempeño organizacional, gobernanza corporativa, grupos de interés, sostenibilidad, teoría de agenciaResumen
La gobernanza corporativa y la sostenibilidad se han convertido en ejes centrales del debate académico y empresarial contemporáneo. El presente artículo tiene como objetivo analizar sistemáticamente las implicaciones teóricas, empíricas y conceptuales de la relación entre gobernanza corporativa y sostenibilidad, examinando su evolución conceptual, sus fundamentos normativos y los principales marcos de análisis desarrollados en la literatura especializada entre 2000 y 2026. Mediante una metodología de revisión sistemática de la literatura, se identificaron y analizaron estudios publicados en revistas indexadas de alto impacto, abarcando teorías como la del agente–principal, la teoría de los grupos de interés (stakeholders), la teoría institucional y la teoría de recursos y capacidades. Los resultados evidencian que la integración de criterios ambientales, sociales y de gobernanza (ESG) en las estructuras de gobierno corporativo se asocia con mejoras en el desempeño financiero a largo plazo, la reducción de riesgos reputacionales y el fortalecimiento de la legitimidad organizacional, aunque estos efectos dependen del contexto institucional y sectorial. Asimismo, se identifican brechas teóricas relevantes relacionadas con la causalidad inversa entre gobernanza y sostenibilidad, así como con los efectos moderadores del entorno institucional. El artículo concluye que existe una interdependencia estructural entre la calidad de la gobernanza corporativa y el compromiso sostenible de las organizaciones, y propone una agenda de investigación futura orientada a profundizar en los mecanismos causales que explican dicha relación.
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Derechos de autor 2026 Paul Fernando Naranjo Huilca, Yaira Brigithe Tello Vallejo
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
