{"id":17637,"date":"2020-10-27T10:20:47","date_gmt":"2020-10-27T14:20:47","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/investing-in-social-responsibility-to-build-social-capital\/"},"modified":"2023-05-12T17:42:14","modified_gmt":"2023-05-12T21:42:14","slug":"investing-in-social-responsibility-to-build-social-capital","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/es\/journal-entry\/investing-in-social-responsibility-to-build-social-capital\/","title":{"rendered":"Invertir en responsabilidad social para crear capital social"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"590\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web-1024x590.jpg\" alt=\"\" class=\"wp-image-9432\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web-1024x590.jpg 1024w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web-300x173.jpg 300w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web-768x443.jpg 768w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web-1536x885.jpg 1536w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web-1320x761.jpg 1320w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Social-Capital_For-Web.jpg 1725w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><em>por Hassan Khosravi, Tribunal Supremo de Cuentas de la Rep\u00fablica Isl\u00e1mica de Ir\u00e1n<\/em><\/p>\n\n\n\n<p>La responsabilidad social se refiere al conjunto de actividades que las organizaciones realizan voluntariamente como miembros eficaces y productivos de la sociedad.<\/p>\n\n\n\n<p>La responsabilidad social ayuda a mantener o mejorar el entorno en el que operan las organizaciones e incluye pr\u00e1cticas como la gesti\u00f3n \u00e9tica, la contrataci\u00f3n equitativa, las pol\u00edticas laborales justas y las iniciativas medioambientales concienzudas, todo lo cual contribuye positivamente a la vida de los ciudadanos.<\/p>\n\n\n\n<p>Para las EFS, como representantes de los ciudadanos en la evaluaci\u00f3n y el control del gasto p\u00fablico, la responsabilidad social se demuestra a trav\u00e9s de la calidad y el rendimiento del trabajo de auditor\u00eda, de forma que satisfaga a la opini\u00f3n p\u00fablica y contribuya a la rendici\u00f3n de cuentas y la transparencia del gobierno (los principales componentes de la buena gobernanza). De este modo, las EFS refuerzan la confianza p\u00fablica, lo que ayuda a promover el capital social, las &#8220;normas o valores que refuerzan la cooperaci\u00f3n social basada en relaciones sociales reales&#8221;.<\/p>\n\n\n\n<p>La mayor\u00eda de los estudios sobre capital social se han centrado en un pa\u00eds (o sus regiones). Generalmente medido por el compromiso c\u00edvico o el nivel de confianza de una poblaci\u00f3n, las conclusiones indican que cuanto mayor es el capital social de una naci\u00f3n, mayor es su crecimiento econ\u00f3mico.<\/p>\n\n\n\n<p>Algunas investigaciones han demostrado que el capital social es especialmente beneficioso en tiempos de crisis, ya que las organizaciones con posiciones s\u00f3lidas de capital social se han ganado la confianza de las partes interesadas (capa interna del capital social), lo que enriquece la participaci\u00f3n (capa externa del capital social). Por ello, el capital social debe considerarse tan importante como el capital f\u00edsico, humano e intelectual.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Fomentar la confianza<\/strong> <\/h2>\n\n\n\n<p>La \u00e9tica tiene un impacto significativo en la actividad humana, e invertir en responsabilidad social puede repercutir positivamente en el capital social al fomentar el autocontrol. El autocontrol -basado en la confianza, la \u00e9tica y los valores- requiere el pleno compromiso de una organizaci\u00f3n para garantizar una cultura \u00e9tica que facilite las relaciones internas y fomente la confianza, aumentando el clima de entendimiento y reduciendo los conflictos entre grupos e individuos.<\/p>\n\n\n\n<p>Gestionar adecuadamente la \u00e9tica en el lugar de trabajo tambi\u00e9n fomenta la legitimidad de las pr\u00e1cticas de gesti\u00f3n, mejora la integridad y el equilibrio culturales, potencia el trabajo en equipo y enriquece el rendimiento (ya que las personas que tienen percepciones y juicios positivos sobre la organizaci\u00f3n para la que trabajan probablemente ser\u00e1n m\u00e1s creativas y productivas).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ampliar la participaci\u00f3n<\/strong><\/h2>\n\n\n\n<p>Las personas -como p\u00fablico, clientes y consumidores- siguen el rendimiento de las organizaciones y tienen derecho a conocer sus actividades, como por ejemplo comprender plenamente hasta qu\u00e9 punto la instituci\u00f3n funciona con buena gobernanza. As\u00ed, la informaci\u00f3n continua inspira confianza en la instituci\u00f3n y puede aumentar la participaci\u00f3n p\u00fablica. Si la participaci\u00f3n p\u00fablica se ampl\u00eda ampliamente, la promoci\u00f3n del capital social puede conducir a un mayor valor para los ciudadanos, una mejora de la renta per c\u00e1pita y un aumento exponencial del bienestar.<\/p>\n\n\n\n<p>La profesi\u00f3n auditora est\u00e1 altamente cualificada para gestionar los esfuerzos de responsabilidad social de las EFS destinados a mejorar el capital social. Para ampliar la participaci\u00f3n a escala mundial, la Organizaci\u00f3n Internacional de Entidades Fiscalizadoras Superiores puede plantearse la creaci\u00f3n de un grupo de trabajo centrado en la responsabilidad social y el capital social, sobre todo porque las organizaciones con altos niveles crean ventajas competitivas sostenibles al infundir nuevas ideas y aumentar las capacidades para comprenderlas y desplegarlas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Potenciar la responsabilidad social y el capital social<\/strong><\/h2>\n\n\n\n<p>Aumentar la responsabilidad social permite a las EFS crear valor, iniciar la innovaci\u00f3n y generar productividad. Promover el capital social mediante esfuerzos de responsabilidad social beneficia a todos.<\/p>\n\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"324\" height=\"708\" src=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Ways-to-Build_Improve-Social-Capital.jpg\" alt=\"\" class=\"wp-image-9438\" srcset=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Ways-to-Build_Improve-Social-Capital.jpg 324w, https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Ways-to-Build_Improve-Social-Capital-137x300.jpg 137w\" sizes=\"auto, (max-width: 324px) 100vw, 324px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Para las EFS, como representantes de los ciudadanos en la evaluaci\u00f3n y el control del gasto p\u00fablico, la responsabilidad social se demuestra a trav\u00e9s de la calidad y el rendimiento del trabajo de auditor\u00eda, de forma que satisfaga a la opini\u00f3n p\u00fablica y contribuya a la rendici\u00f3n de cuentas y la transparencia del gobierno (los principales componentes de la buena gobernanza). De este modo, las EFS refuerzan la confianza p\u00fablica, lo que contribuye a promover el capital social&#8230;<\/p>\n","protected":false},"author":133,"featured_media":7237,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1278,1286],"content-tags":[1082,1214,1217],"country":[3209],"region":[1338],"section":[932],"coauthors":[],"class_list":["post-17637","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-autumn-2020-es","journal-categories-feature-articles-es","content-tags-good-governance-es","content-tags-social-capital-es","content-tags-social-responsibility-es","country-iran-es","region-arabosai-es","section-featured-articles-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Invertir en responsabilidad social para crear capital social - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Invertir en responsabilidad social para crear capital social - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Para las EFS, como representantes de los ciudadanos en la evaluaci\u00f3n y el control del gasto p\u00fablico, la responsabilidad social se demuestra a trav\u00e9s de la calidad y el rendimiento del trabajo de auditor\u00eda, de forma que satisfaga a la opini\u00f3n p\u00fablica y contribuya a la rendici\u00f3n de cuentas y la transparencia del gobierno (los principales componentes de la buena gobernanza). 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