El enfoque del bien común: Un soporte teórico para las Benefit Corporations
-Rolando Roncancio Rachid
-Diógenes Lagos Cortés
El enfoque del bien común plantea que el trabajo colaborativo en las
empresas permite el desarrollo de conocimiento, habilidades, virtudes y
significado, además de la producción de bienes y servicios para
satisfacer las necesidades y deseos de la sociedad. Por su parte, las benefit corporations
se caracterizan por la combinación de objetivos económicos y sociales.
Este artículo, a partir de un análisis teórico comparativo de carácter
inductivo, contrasta las características de las benefit corporations
(en el marco del derecho societario en los estados Unidos) con los
planteamientos del enfoque del bien común. Se concluye que existe una
buena fundamentación teórica para este subtipo societario en el enfoque
del bien común.
Autores:
Rolando Roncancio Rachid
Inalde Business School
Universidad de La Sabana
Colombia
Inalde Business School
Universidad de La Sabana
Colombia
Diógenes Lagos Cortés
Inalde Business School
Universidad de La Sabana
Colombia
Citar
http://hdl.handle.net/10171/56376
El enfoque del bien común: Un soporte teórico para las Benefit Corporations
RONCANCIO RACHID, Rolando Universidad de La Sabana;
LAGOS CORTÉS, Diógenes Universidad de La Sabana.
El enfoque del bien común: Un soporte teórico para las Benefit Corporations.
Revista Empresa y Humanismo, [S.l.], p. 101-136, ene. 2019.
Disponible en: <https://www.unav.edu/publicaciones/revistas/index.php/empresa-y-humanismo/article/view/22966>. Fecha de acceso: 17 abr. 2019
doi:http://dx.doi.org/10.15581/015.XXII.1.101-136.
https://www.unav.edu/publicaciones/revistas/index.php/empresa-y-humanismo/article/download/22966/29899
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Sison, Alejo y Fontrodona, Joan (2008), “El Bien Común de la Empresa en la Tradición Aristotélico-Tomista”, Revista Empresa y Humanismo, vol. 11, nº 2, pp. 207–248.
Sison, Alejo y Fontrodona, Joan (2012), “The Common Good of the Firm in the Aristotelian-Thomistic Tradition”, Business Ethics Quarterly, vol. 22, nº 2, pp. 211–246.
Sison, Alejo y Fontrodona, Joan (2013), “Participating in the Common Good of the Firm”, Journal of Business Ethics, vol. 113, nº 4, pp. 611–625.
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http://dadun.unav.edu/handle/10171/4474
-
La tercera vía en Wilhelm Röpke
http://hdl.handle.net/10171/4478
-
La relación entre política y ética en Charles Péguy
http://hdl.handle.net/10171/4626
-
Las racionalidades de la economía
http://hdl.handle.net/10171/4627
-
Empresa y bienes públicos
http://hdl.handle.net/10171/47446
-
Humanizar emprendiendo: homenaje a Rafael Alvira
http://hdl.handle.net/10171/39070
-
Praxis fundamentos de ética empresarial
http://dadun.unav.edu/handle/10171/38619
http://hdl.handle.net/10171/38619
Alford, Helen y Naughton, Michael (2002), “Beyond the Shareholder Model of the Firm: Working toward the Common Good of a Business” en Cortright, Stephen y Naughton, Michael (eds.) Rethinking the Purpose of Business. Interdisciplinary Essays from the Catholic Social Tradition, University of Notre Dame Press, Notre Dame, pp. 23–47.
André, Rae (2015), “Benefit Corporations at a Crossroads: As Lawyers Weigh In, CompaniesWeigh Their Options”, Business Horizons vol. 58, nº 3, pp. 243–52.
-
-Argandoña, Antonio (1998), “The Stakeholder Theory and the Common Good” Journal of Business Ethics, vol. 17, nº 9, pp. 1093–1102.
Argandoña, Antonio (2011), “The “logic of Gift” in Business Enterprise”, IESE Business School, Retrieved 2018, March 14 from http://www.iese.edu/research/pdfs/DI-0936-E.pdf.
-
Aristóteles (1941), The Basic Works of Aristotle. Ethica Nicomachea, Random House, New York.
Aristóteles (1984), The CompleteWorks of Aristotle. Politics, Princeton University Press, Princeton.
-
Benedict XVI (2009), “Carta Encíclica Caritas in Veritate”, Libreria Editrice Vaticana, Retrieved 2017, September 12 from http://w2.vatican.va/content/ benedict-xvi/es/encyclicals/documents/hf_ben-xvi_enc_20090629_caritas- in-veritate.html.
-
Besley, Timothy y Ghatak, Maitreesh (2017), “Profit with purpose? A theory of social enterprise”, American Economic Journal: Economic Policy, vol. 9, nº 3, pp. 19–58.
-
B Lab (2017), “Model Benefit Corporation Legislation”, B Lab, Retrieved 2018, March 12 from http://benefitcorp.net/sites/default/files/Model benefit corp legislation _4_17_17.pdf.
B Lab (2018), “Benefit Corporation”, B Lab, Retrieved 2018, June 18 from http://benefitcorp.net.
Cardona, Carlos (1966), La Metafísica del Bien Común. Ediciones Rialp, Madrid.
Cipriani, Thorne Juan Luis (1992), Catecismo de Doctrina Social, Ediciones Palabra, Madrid.
Coate, Charles y Mitschow, Mark (2015), “Benefit Corporations as a Socially Responsible Business Model: The Role of Accounting” en Jeffrey, Cynthia (ed.), Research on Professional Responsibility and Ethics in Accounting, Emerald Group Publishing Limited, New York, pp. 129-147.
Conferencia Episcopal Colombiana (2010), Compendio de la Doctrina Social de la Iglesia, Editorial San Pablo, Bogotá.
Cruz, Dorie; Pérez, Suly y Piedra, Victor (2012), “La contabilidad creativa y su impacto en la información financiera”. Quipukamayoc, vol. 20, nº 38, pp. 102–108.
D’Ors, Alvaro (1979), “Reflexiones Civilistas Sobre La Reforma de La Empresa”, La Ley, vol. B, pp. 841–45.
de Aquino, Tomás (2006), Summa Theologiae, Cambridge University Press, Cambridge.
Dulac, Matthew (2015), “Sustaining the Sustainable Corporation: Benefit Corporations and the Viability of Going Public”, Georgetown Law Journal, vol. 104, nº 1, pp. 171–95.
Eccles, Robert.; Krzus, Michael.; Rogers, Jean y Serafeim, George (2012), “The need for sector specific materiality and sustainability reporting standards”. Journal of Applied Corporate Finance, vol 24, nº 2, pp. 65–71.
Escudero, Gastón (2013), “Modelos de Empresa y Ética”, Cuadernos Empresa y Humanismo, nº 120, pp. 3–124.
Fontrodona, Joan; Guillén, Manuel y Rodríguez, Alfredo (2010), La ética de la empresa en la encrucijada, Eunsa, Pamplona.
-
Fontrodona, Joan y Sison, Alejo (2007), “Hacia una Teoría de la Empresa Basada en el Bien Común”, Revista Empresa y Humanismo, vol. 10, nº 2, pp. 65–92.
-
Haigh, Nardia y Hoffman, Andrew (2012), “Hybrid Organizations: The next Chapter of Sustainable Business”, Organizational Dynamics, vol. 41, nº 2, pp. 126–34.
Hemphill, Thomas y Cullari, Francine (2014), “The Benefit Corporation: Corporate Governance and the for-Profit Social Entrepreneur” Business and Society Review, vol. 119, nº 4, pp. 519–536.
Jett, Quintus y Osorio, Arturo (2016), “The Public Good in the Accountability of Businesses: The Functions and Uses of Benefit Corporations” en Bromberg, Daniel (ed.), Problem Solving with the Private Sector: A Public Solutions Handbook, Rutgers University-Newark, Newark, pp. 156–175.
Juan Pablo II. “Carta Encíclica Centesimus Annus”, Libreria Editrice Vaticana, Retrieved 2017, June 12 from http://w2.vatican.va/content/john-paulii/ es/encyclicals/documents/hf_jp-ii_enc_01051991_centesimus-annus.html Lan, Gil (2015), “Benefit Corporations: A Persisting and Heightened Conflict for Directors”, Journal of Law, Business & Ethics, vol. 21, pp. 113–17.
León XIII (1981), “Carta Encíclica Rerum Novarum”, Libreria Editrice Vaticana, Retrieved 2017, October 12 from http://w2.vatican.va/content/leoxiii/ es/encyclicals/documents/hf_l-xiii_enc_15051891_rerum-novarum.html.
Marquis, Christopher; Klaber, Andrew y Thomason, Bobbi (2010). “B Lab: Building a new sector of the economy”, Harvard Business School Case 4110-4147. (Revised September 2011).
-
McDonnell, Brett (2014), “Committing to Doing Good and DoingWell: Fiduciary Duty in Benefit Corporations”, Fordham Journal of Corporate & Financial Law, vol. 20, nº 1, pp. 19–72.
-
Millán-Puelles, Antonio (1971), Bien Común, Rialp, Madrid.
Millán-Puelles, Antonio (1973), La Formación de la Personalidad Humana. Rialp, Madrid.
Parisi, Cristiana y Hockerts, Kai (2011), “Causal Maps and the Performance Measurement of CSR Related Intangibles: A Case Study”, International Journal of Learning and Intellectual Capital, vol. 8, nº 3, pp. 290–309.
PGS (2013), “Determining materiality: a key for corporate sustainability”, PGS, Retrieved 2018, June 23 from http://eprints.glos.ac.uk/3509/1/Materiality%20in%20corporate%20sustainability%20reporting%20within% 20UK%20retailing.pdf.
Reiser, Dana (2011), “Benefit Corporations-a Sustainable Form of Organization” Wake Forest Law Review, nº 46, pp. 591–625.
-
Roncancio, Rolando (2013), Benefit corporations: desde la primacía del accionista hacia la del bien común (Tesis doctoral), Universidad de Navarra, Pamplona.
-
Robson, Regina (2015), “A New Look at Benefit Corporations: Game Theory and Game Changer”, American Business Law Journal, vol. 52, nº 3, pp. 501–55.
Sarason, Yolanda y Hanley, Grace (2013), “Embedded Corporate Social Responsibility: Can’tWe Do Better Than GE, Intel, and IBM? How About a Benefit Corporation?”, Industrial and Organizational Psychology, vol. 6, nº 4, pp. 354–58.
Sison, Alejo y Fontrodona, Joan (2008), “El Bien Común de la Empresa en la Tradición Aristotélico-Tomista”, Revista Empresa y Humanismo, vol. 11, nº 2, pp. 207–248.
Sison, Alejo y Fontrodona, Joan (2012), “The Common Good of the Firm in the Aristotelian-Thomistic Tradition”, Business Ethics Quarterly, vol. 22, nº 2, pp. 211–246.
Sison, Alejo y Fontrodona, Joan (2013), “Participating in the Common Good of the Firm”, Journal of Business Ethics, vol. 113, nº 4, pp. 611–625.
Smith, Michael (1995), Human Dignity and the Common Good in the Aristotelian- Thomistic Tradition, Edwin Mellen Press, New York.
Sustainability Accounting Standards Board (2018), “SASB Industry Standards: A Field guide”, Sustainability Accounting Standards Board, Retrieved 2018, March 14 from https://library.sasb.org/field-guide/.
Wilburn, Kathleen, y Wilburn, Ralph (2014), “The Double Bottom Line: Profit and Social Benefit”, Business Horizons, vol. 57, nº 1, pp. 11–20.
-
El Estado y la teoría económica. Ideas prospectivas del papel del estado en la economía
http://dadun.unav.edu/handle/10171/4474
-
La tercera vía en Wilhelm Röpke
http://hdl.handle.net/10171/4478
-
La relación entre política y ética en Charles Péguy
http://hdl.handle.net/10171/4626
-
Las racionalidades de la economía
http://hdl.handle.net/10171/4627
-
Empresa y bienes públicos
http://hdl.handle.net/10171/47446
-
Humanizar emprendiendo: homenaje a Rafael Alvira
http://hdl.handle.net/10171/39070
-
Praxis fundamentos de ética empresarial
http://dadun.unav.edu/handle/10171/38619
http://hdl.handle.net/10171/38619
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