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Construyendo resiliencia social en entornos de guerra: el caso de Ucrania

Publicated to:Revista De Contabilidad Y Tributación. Cef. (493): 125-162 - 2024-01-01 (493), DOI: 10.51302/rcyt.2024.18983

Authors: Forcadell Martínez, Francisco Javier; Méndez, Álvaro; Úbeda Mellina, Fernando; Horiachkot, Kateryna

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Abstract

This paper examines how responsible business practices can contribute to social resilience in wartime environments. Previous literature has studied the role of business in alleviating the con-sequences of different shocks. However, the important gap of the contribution of responsible actions to ensure social resilience in wartime remains unexplored. Moreover, previous studies have not analysed corporate responses over an extended period after a shock. We analysed the 100 largest companies operating in Ukraine and identified 476 responsible actions during the first year of the war that started in 2022. We ranked and categorised the different actions and assessed the strategies of companies that contribute to building social resilience. In sum, those companies that have shown the greatest potential to build social resilience are those that articulate a response that includes early actions open to a wide range of stakeholders and that establish a variety of actions over an extended period.

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