Información y valores en la toma de decisiones: Una revisión sistemática de la literatura en el contexto de la sostenibilidad empresarial
DOI:
https://doi.org/10.19094/contextus.2023.81640Palabras clave:
creación de valor, decisión estratégica, flujo de información, proceso de toma de decisiones, responsabilidad social corporativaResumen
Esta investigación identificó y analizó, a través de una revisión sistemática de literatura, la relación entre información y valores en apoyo a la toma de decisiones, en el contexto de la sostenibilidad empresarial. Se constató que tales relaciones ocurren a partir de tres "macroprocesos": Gestión de Información y Conocimiento, Estrategia Informacional y Difusión de Información. Estas relaciones permean todas las etapas de la toma de decisiones, impactando la racionalidad empleada por los tomadores de decisiones en relación a la adopción de prácticas de sostenibilidad empresarial. Esto sugiere que las organizaciones pueden beneficiarse al desarrollar estrategias de presentación de información alineadas, con los valores de las partes interesadas, y también en la forma en que estos valores interactúan con la información.
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