[spa] Este artículo académico aborda el concepto de la responsabilidad social corporativa, desde el punto de vista de la literatura económica y pretende mostrar cómo afecta a la toma de decisiones de las empresas. Especialmente a aquellas empresas que buscan en su actividad influir positivamente en valores éticos y morales, en el entorno medio ambiental o de las condiciones laborales. Esto se traduce en que desean maximizar el beneficio social y no únicamente el económico. Por ello, recurren a intermediarios que actúan como sellos de calidad, que acreditan y dan credibilidad de sus buenas gestiones. En este documento se habla especialmente de las certificaciones B Corp, que valoran los diferentes “stakeholders” que componen a la empresa. Finalmente se concluye que la aplicación de estos sellos incentiva también a otras empresas a adoptar prácticas socialmente responsables.
[eng] This academic paper tackles the concetp of Corporate Social Responsibility, from an academical point of view of the economic literature. It aims to study how CSR affects decision making in corporations. It focuses mainly in those companies that are concerned about its positive impact in ethical and moral values, regarding the environment or working conditions. In other words, companies that are worried about their profits but also their impact in the society. In order to achieve that, they hire specialized companies that ensure or certify the positive or negative impact that companies have in the society. In this paper, it is studied on of these specialized companies or certifieres, B Corp, that assesses the different stakeholders that make up a company. Finally it is concluded that the use of these certifications make other companies show interest to adopt practices that are positive for the society.