Tendencias teóricas y metodológicas de investigación en las compañías B Corp en el periodo 2018-2023

Theoretical and methodological research trends in B Corp companies in 2018-2023

Contenido principal del artículo

Leidy Yolanda González García

Resumen

El artículo tiene como objetivo identificar las principales tendencias de investigación en las cuales se desarrolla actualmente el estudio teórico y metodológico de las B Corps. Para ello, se utilizó una metodología con enfoque mixto, no experimental y de carácter exploratorio descriptivo, a través de una matriz de revisión documental que permitió sistematizar los documentos seleccionados. La elaboración de la matriz consideró exclusivamente artículos científicos de alto impacto de las bases Ebsco, Scopus y Web of Science, luego de la aplicación de los filtros se consolidaron un total de 59 artículos sobre los cuales se realizó la revisión y análisis de contenido. Los principales hallazgos muestran 8 tendencias teóricas de investigación que establecen las principales características, ventajas y debilidades de las B Corps en diferentes campos. Así mismo, en términos metodológicos, se identificaron 12 herramientas de investigación distribuidas en los 3 enfoques: cuantitativo, cualitativo y mixto. La presente revisión de literatura contribuye en demostrar la importancia del análisis de las B Corps como un importante fenómeno organizacional en la sociedad actual y coadyuvante en el cumplimiento de los objetivos de desarrollo sostenible. La producción de literatura científica en el campo de las ciencias económicas y administrativas, específicamente en torno a las B Corps, posibilita conocer un fenómeno de gran interés para la realidad empresarial Latinoamericana.

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