ANÁLISIS PRAXEOLÓGICO DE LA ESG: LA IMPLEMENTACIÓN PRÁCTICA DEL MODELO DE GRUPOS DE INTERÉS
DOI:
https://doi.org/10.52195/pm.v21i1.926Resumen
Este artículo realiza un análisis praxeológico de la ESG —Environmental, Social and Governance—, concebida como la implementación práctica del modelo de Grupos de Interés, que hace a la empresa una herramienta de organización social. La función empresarial está en el centro del análisis, utilizando la teoría de la imposibilidad del cálculo económico, la teoría de la eficiencia dinámica, y la teoría de los órdenes espontáneos. Estas ideas se contrastan con la crítica mainstream a los problemas de la ESG, poniendo de manifiesto que la visión austriaca penetra más profundamente en el problema de fondo: la ESG es una agresión institucional de la función empresarial y, por lo tanto, una clase de socialismo que causa descoordinación en los procesos sociales. El artículo profundiza en las múltiples causas, efectos derivados, y pone de manifiesto por qué las recetas actuales de mejora de la ESG traerán más regulación y descoordinación.
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