Una Perspectiva Austriaca del ESG
DOI:
https://doi.org/10.30800/mises.2021.v9.1416Palabras clave:
ESG, Debate sobre el cálculo económico en socialismo, Agencia, niciativa empresarial, Plan de negocioResumen
ste artículo analiza el debate contemporáneo sobre ESG (Environment, Social, Governance) utilizando las ideas económicas de la escuela austriaca de economía; en particular, las teorías sobre el espíritu empresarial, la agencia y la asimetría de la información. Estas ideas se contrastan con conceptos similares de la economía "dominante", que sugiere que la visión austriaca va más allá, en primer lugar, al hacer hincapié en la eficacia, además de la eficiencia, y en las instituciones, además de la legalidad. Cuando se aplica al ESG, la visión austriaca retrata el ESG como un caso especial del debate socialista, o de cálculo económico. El ESG provoca desajustes entre los objetivos inter- e infraempresariales, exacerba los problemas de agencia y padece de graves defectos tanto en su conceptualización como en su metodología. Sin embargo, apoyarse en el espíritu empresarial podría hacer que la ESG funcionara. Así pues, este artículo aplica la economía austriaca a los debates contemporáneos, afirmando que sus ideas proporcionan una perspectiva única, pero al mismo tiempo actualizando su programa de investigación.
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Derechos de autor 2021 MISES: Interdisciplinary Journal of Philosophy, Law and Economics
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Este periódico está licenciado sob uma Creative Commons Attribution 4.0 International License.
