Gobierno corporativo, diversidad y ética en el sector bancario
Cargando...
Fecha
2022-12
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Deusto = Deustuko Unibertsitatea, Asociación de Licenciados en Ciencias Económicas
Resumen
El presente trabajo expone la relación entre las características asociadas a la mejor supervisión del gobierno corporativo de las entidades financieras y sus efectos tanto en el rendimiento económico, como en su reputación ética. En concreto se analiza, por un lado, el impacto de las políticas de Responsabilidad Social (RS) y en general ligadas a una mayor calidad del gobierno corporativo con una mirada más centrada en la diversidad, en el rendimiento económico del sector bancario. Por otro lado, se muestra la evidencia existente en la relación entre el “buen gobierno” y la responsabilidad ética de las instituciones financieras. La mayor parte de trabajos académicos indican una relación positiva entre aquellas variables, ligadas a una gobernanza más efectiva, vinculadas principalmente a características del consejo de administración (tamaño, independencia, experiencia y diversidad), y a la reputación ética de las instituciones financieras. Sin embargo, la relación entre las características del gobierno y el rendimiento económico presenta resultados contradictorios en la literatura empírica. La relevancia de este análisis reside en aportar cierta luz al inconcluso debate académico entre responsabilidad social y su contribución al valor empresarial. Esta discusión resulta de especial interés en el sector bancario dado que la evidencia empírica es significativamente menor que en otros sectores, y porque permitiría testar los efectos de la nueva regulación surgida como consecuencia de la crisis financiera de 2008.
This paper examines the relationship between the characteristics associated with a better supervision of the corporate governance of financial institutions, and its effects on both their economic performance and their ethical reputation. More specifically, it focuses on the impact of social responsibility (SR) policies with a focus on diversity on the economic performance in the banking sector. It further shows the existing evidence on the relationship between “good governance” and the ethical responsibility of financial institutions. Most empirical studies indicate a positive relationship between those variables linked to more effective governance, mainly related to board characteristics (size, independence, experience, and diversity), and the ethical reputation of financial institutions. However, the relationship between governance characteristics and economic performance is not conclusive in the literature. The relevance of this analysis lies in shedding light on the unconclusive academic debate on social responsibility and its contribution to corporate value. This discussion is of particular interest in the banking sector given that the empirical evidence is significantly lower than in other industries, and because it would allow to test the effects of the new regulation that emerged as a consequence of the 2008 financial crisis.
This paper examines the relationship between the characteristics associated with a better supervision of the corporate governance of financial institutions, and its effects on both their economic performance and their ethical reputation. More specifically, it focuses on the impact of social responsibility (SR) policies with a focus on diversity on the economic performance in the banking sector. It further shows the existing evidence on the relationship between “good governance” and the ethical responsibility of financial institutions. Most empirical studies indicate a positive relationship between those variables linked to more effective governance, mainly related to board characteristics (size, independence, experience, and diversity), and the ethical reputation of financial institutions. However, the relationship between governance characteristics and economic performance is not conclusive in the literature. The relevance of this analysis lies in shedding light on the unconclusive academic debate on social responsibility and its contribution to corporate value. This discussion is of particular interest in the banking sector given that the empirical evidence is significantly lower than in other industries, and because it would allow to test the effects of the new regulation that emerged as a consequence of the 2008 financial crisis.
Palabras clave
Entidades financieras
Bancos
Gobierno corporativo
Ética
Financial institutions
Banks
Corporate governance
Ethics
Bancos
Gobierno corporativo
Ética
Financial institutions
Banks
Corporate governance
Ethics
Descripción
Materias
Cita
Trujillo-Ponce, A., & Baselga Pascual, L. (2022). Gobierno corporativo, diversidad y ética en el sector bancario. Boletín de estudios económicos, 77(233), 97-107. https://doi.org/10.18543/BEE.2430