<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0124-4639</journal-id>
<journal-title><![CDATA[Revista Universidad y Empresa]]></journal-title>
<abbrev-journal-title><![CDATA[rev.univ.empresa]]></abbrev-journal-title>
<issn>0124-4639</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Rosario]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-46392021000100206</article-id>
<article-id pub-id-type="doi">10.12804/revistas.urosario.edu.co/empresa/a.9389</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Responsabilidad social corporativa y gobernanza: una revisión]]></article-title>
<article-title xml:lang="en"><![CDATA[Corporate Social Responsibility and Governance: A Review]]></article-title>
<article-title xml:lang="pt"><![CDATA[Responsabilidade social corporativa e governança: uma revisão]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García-Salazar]]></surname>
<given-names><![CDATA[Ángela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Echeverri-Rubio]]></surname>
<given-names><![CDATA[Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vieira-Salazar]]></surname>
<given-names><![CDATA[Jaime Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[Manizales ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[Manizales ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Nacional de Colombia Facultad de Administración ]]></institution>
<addr-line><![CDATA[Manizales ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>23</volume>
<numero>40</numero>
<fpage>206</fpage>
<lpage>231</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-46392021000100206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-46392021000100206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-46392021000100206&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La responsabilidad social corporativa (RSC) y su relación con la gobernanza es una temática de creciente importancia, dada la obligación de las corporaciones de contribuir con las problemáticas sociales y ambientales. Si bien la presentación de informes de RSC es una práctica cada vez más común en las organizaciones, en el ámbito investigativo todavía hay brechas de conocimiento. Este documento propone una revisión de literatura por medio del uso de la metodología Tree of Science (TOS), analizando las cocitaciones de los artículos publicados en Web of Science entre 2001 y 2019, para así generar las tres perspectivas de mayor relevancia por medio de clústeres. Los resultados muestran que las perspectivas están orientadas a la presentación de informes de RSC y la conformación de juntas directivas, efecto de la diversidad de género en las áreas de gobierno empresarial y la presentación de informes integrados y generación de valor económico. Finalmente, se concluye que es necesario implementar políticas en las corporaciones y empresas de economías emergentes, para promover una participación diversa en las juntas; así mismo, es necesario continuar con la investigación, que permita analizar e identificar la evolución entre la gobernanza y la RSC.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Corporate Social Responsibility (CSR) and its relationship with governance is a topic of growing importance, given the responsibility of corporations to contribute to social and environmental problems. Although CSR reporting is an increasingly common practice in organizations, even at the investigative level, there are knowledge gaps. This document proposes a literature review through the use of ToS (Tree of Science) methodology, analyzing the co-citations of the articles published in Web of Science (WOS) between 2001 and 2019 to generate the three most relevant perspectives through clusters. The results show that the perspectives are oriented towards the presentation of CSR reports, the formation of boards of directors, the effect of gender diversity in the areas of corporate governance, the presentation of integrated reports, and the generation of economic value. Finally, it is concluded that it is necessary to implement policies in corporations and companies in emerging economies to promote diverse participation in the boards. Likewise, it is necessary to continue researching to promote the analysis and identification of the evolution between Governance and CSR.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo A responsabilidade social corporativa (RSC) e sua relação com a governança é uma temática de importância crescente, devido à responsabilidade das corporações de contribuir com as problemáticas sociais e ambientais; ainda que a apresentação de relatórios de RSC seja uma prática cada vez mais comum nas organizações, à nível investigativo ainda existem lacunas do conhecimento a serem preenchidas. Este documento propõe uma revisão de literatura por meio do uso da metodologia ToS (Tree of Science); analisando cocitações de artigos publicados no Web of Science (WOS) entre 2001 e 2019, para assim gerar as três perspectivas de maior relevância por meio de clusters. Os resultados mostram que as perspectivas estão orientadas para a apresentação de relatórios de RSC, assim como a conformação de conselhos administrativos, efeito da diversidade de gênero nas áreas de direção empresarial e a apresentação de relatórios integrados e geração de valor econômico. Finalmente, conclui-se que é necessário implementar políticas nas corporações e empresas de economia emergentes, a fim de promover uma participação diversa nos conselhos; ainda assim é necessário dar sequência à pesquisa, permitindo analisar e identificar a evolução entre a governança e a RSC.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[gobierno corporativo]]></kwd>
<kwd lng="es"><![CDATA[divulgación]]></kwd>
<kwd lng="es"><![CDATA[informes integrados]]></kwd>
<kwd lng="es"><![CDATA[diversidad de género]]></kwd>
<kwd lng="en"><![CDATA[Corporative government]]></kwd>
<kwd lng="en"><![CDATA[disclosure]]></kwd>
<kwd lng="en"><![CDATA[integrated reports]]></kwd>
<kwd lng="en"><![CDATA[gender diversity]]></kwd>
<kwd lng="pt"><![CDATA[governo corporativo]]></kwd>
<kwd lng="pt"><![CDATA[divulgação]]></kwd>
<kwd lng="pt"><![CDATA[relatórios integrados]]></kwd>
<kwd lng="pt"><![CDATA[diversidade de gênero]]></kwd>
</kwd-group>
</article-meta>
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