Gobierno corporativo, diversidad y ética en el sector bancario

Antonio Trujillo-Ponce; Laura Baselga Pascual

doi:10.18543/bee.2430

Antonio Trujillo-Ponce Universidad Pablo de Olavide, España https://orcid.org/0000-0003-0439-1072
Laura Baselga Pascual Universidad de Deusto, España https://orcid.org/0000-0003-0832-1557

Palabras clave: entidades financieras, bancos, gobierno corporativo, ética

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.

Recibido: 06 julio 2022
Aceptado: 08 julio 2022

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