c716f8f5fa721936fba25bdd9a6de4bd cuainf_a2024n59p251iENG.pdf 15e1fa9bbd3baa5a4a4daff66d43e71a76f680d4 cuainf_a2024n59p251iENG.pdf 0dc856fde5a4911d17a3c3a76f9bd218e1fcc5f410f802ab338b25388eccb706 cuainf_a2024n59p251iENG.pdf Title: Análisis conceptual del propósito corporativo: sostenibilidad, RSC, ODS y comunicación Subject: RESUMEN Este artículo presenta una revisión sistemática de la literatura sobre el concepto de propósito corporativo (PC) y reflexiona sobre su relación con nociones como sostenibilidad, RSC, ODS y comunicación. La definición y la activación del PC en las empresas es una tendencia en la gestión actual de intangibles. Tras una búsqueda de artículos en Web of Science y Scopus, una vez aplicados los filtros correspondientes se analizan 50 artículos a partir de técnicas cuantitativas y cualitativas. Entre los hallazgos detectaron cinco ámbitos principales de conocimiento que estudian el PC (gobierno corporativo, gestión empresarial, derecho, economía y comunicación) y ocho criterios comunes en las diferentes definiciones aportadas. Asimismo, la discusión de los resultados permite concluir que, a diferencia de la estrecha relación entre el PC con la RSC y la sostenibilidad, la literatura que estudia su vinculación con los ODS es escasa, como también lo es aquella que estudia la forma de comunicar la razón de ser de una empresa y su narrativa social. Finalmente, se realiza una nueva definición de PC que busca unificar criterios y aportar cierta paridad ante un concepto que presenta múltiples interpretaciones y reflexiones.   Conceptual analysis of corporate purpose: sustainability, CSR, SDGs, and communication ABSTRACT This article provides a systematic review of the literature on the concept of corporate purpose (CP) and reflects on its relationship with other concepts such as sustainability, CSR, SDGs, and communication. The definition and activation of corporate purpose in companies is a trend in the current management of intangible assets in organizations. After searching for articles in Web of Science and Scopus and applying the appropriate filters, 50 articles were analyzed using quantitative and qualitative techniques. Five main areas of knowledge dealing with CP were identified (corporate governance, business management, law, economics, and communication) as well as eight common criteria in the different definitions proposed. The analysis of the results allowed us to conclude that, in contrast to the close relationship between corporate purpose and CSR and sustainability, there is little literature that studies that addresses the link to the SDGs, as well as literature that examines how a company’s raison d’être and its social narratives are communicated. Finally, a new definition of CP is provided that attempts to standardize criteria and provide certain parity in a concept that has multiple interpretations and considerations.   Análise concetual do objeto social: sustentabilidade, RSE, ODS e comunicação RESUMO Este artigo apresenta uma revisão sistemática da literatura existente sobre o conceito de propósito corporativo e reflecte sobre a sua relação com outras noções como sustentabilidade, RSE, ODS e comunicação. A definição e ativação do propósito corporativo nas empresas é uma tendência na atual gestão dos valores intangíveis das organizações. Depois de uma pesquisa de artigos na Web of Science e na Scopus, e após a aplicação dos filtros correspondentes, foi analisado um total de 50 artigos utilizando técnicas quantitativas e qualitativas. Entre os resultados, foram detectadas cinco grandes áreas de conhecimento que estudam o objeto social (corporate governance, gestão empresarial, direito, economia e comunicação) e oito critérios comuns nas diferentes definições apresentadas. Além disso, a discussão dos resultados permite-nos concluir que, em contraste com a estreita relação entre o propósito corporativo e a RSE e a sustentabilidade, a literatura que estuda a sua ligação com os ODS é escassa até à data, tal como a literatura que estuda a forma de comunicar a razão de ser de uma empresa e a sua narrativa social. Por último, é apresentada uma nova definição do termo propósito corporativo, que procura unificar critérios e proporcionar uma certa paridade num conceito que tem múltiplas interpretações e reflexões.   Author: Estrella Barrio-Fraile Creator: Adobe InDesign 19.5 (Macintosh) Producer: Adobe PDF Library 17.0 CreationDate: Thu Oct 10 05:23:01 2024 CEST ModDate: Thu Oct 10 05:23:08 2024 CEST Custom Metadata: no Metadata Stream: yes Tagged: no UserProperties: no Suspects: no Form: none JavaScript: no Pages: 21 Encrypted: no Page size: 510.236 x 779.528 pts Page rot: 0 File size: 388340 bytes Optimized: yes PDF version: 1.7 name type encoding emb sub uni object ID ------------------------------------ ----------------- ---------------- --- --- --- --------- HPFPJO+SkolarSansLatn-Bd Type 1C Custom yes yes yes 308 0 HPFPJO+SkolarSansLatn-It Type 1C WinAnsi yes yes yes 309 0 HPFPJO+SkolarLatin-Bold Type 1C Custom yes yes yes 310 0 HPFPJO+SkolarLatin-Light Type 1C Custom yes yes yes 311 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 326 0 HPFPJO+MyriadPro-Bold Type 1C WinAnsi yes yes yes 333 0 HPFPJO+SkolarSansLatn-BdIt Type 1C Custom yes yes yes 226 0 HPFPJO+SkolarLatin-LightItalic Type 1C Custom yes yes yes 230 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 8 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 232 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 236 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes no 238 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes no 240 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes no 241 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 67 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 243 0 HPFPJO+SkolarSansLatn-Rg Type 1C Custom yes yes yes 246 0 Jhove (Rel. 1.28.0, 2023-05-18) Date: 2025-02-08 02:54:12 CET RepresentationInformation: cuainf_a2024n59p251iENG.pdf ReportingModule: PDF-hul, Rel. 1.12.4 (2023-03-16) LastModified: 2025-02-07 16:25:23 CET Size: 388340 Format: PDF Version: 1.7 Status: Well-Formed and valid SignatureMatches: PDF-hul MIMEtype: application/pdf Profile: Linearized PDF PDFMetadata: Objects: 355 FreeObjects: 1 IncrementalUpdates: 1 DocumentCatalog: ViewerPreferences: HideToolbar: false HideMenubar: false HideWindowUI: false FitWindow: false CenterWindow: false DisplayDocTitle: false NonFullScreenPageMode: UseNone Direction: L2R ViewArea: CropBox ViewClip: CropBox PrintArea: CropBox PageClip: CropBox PageLayout: SinglePage PageMode: UseNone Language: es-ES Outlines: Item: Title: _heading=h.2et92p0 Item: Title: _heading=h.tyjcwt Item: Title: _heading=h.3dy6vkm Item: Title: _heading=h.8pi9mkk1pg4o Item: Title: _heading=h.1t3h5sf Item: Title: _heading=h.4d34og8 Item: Title: _heading=h.2s8eyo1 Item: Title: _heading=h.17dp8vu Item: Title: _heading=h.3rdcrjn Info: Title: Análisis conceptual del propósito corporativo: sostenibilidad, RSC, ODS y comunicación Author: Estrella Barrio-Fraile Subject: RESUMEN Este artículo presenta una revisión sistemática de la literatura sobre el concepto de propósito corporativo (PC) y reflexiona sobre su relación con nociones como sostenibilidad, RSC, ODS y comunicación. La definición y la activación del PC en 氀愀猀 攀洀瀀爀攀猀愀猀 攀猀 甀渀愀 琀攀渀搀攀渀挀椀愀 攀渀 氀愀 最攀猀琀椀渀 愀挀琀甀愀氀 搀攀 椀渀琀愀渀最椀戀氀攀猀⸀ 吀爀愀猀 甀渀愀 戀切猀焀甀攀搀愀 搀攀 愀爀琀挀甀氀漀猀 攀渀 圀攀戀 漀昀 匀挀椀攀渀挀攀 礀 匀挀漀瀀甀猀Ⰰ 甀a vez aplicados los filtros correspondientes se analizan 50 artículos a partir de técnicas cuantitativas y cualitativas. Entre 氀漀猀 栀愀氀氀愀稀最漀猀 搀攀琀攀挀琀愀爀漀渀 挀椀渀挀漀 洀戀椀琀漀猀 瀀爀椀渀挀椀瀀愀氀攀猀 搀攀 挀漀渀漀挀椀洀椀攀渀琀漀 焀甀攀 攀猀琀甀搀椀愀渀 攀氀 倀䌀 最漀戀椀攀爀渀漀 挀漀爀瀀漀爀愀琀椀瘀漀Ⰰ 最攀猀琀椀渀 攀洀瀀爀攀猀愀爀椀愀氀Ⰰ 搀攀爀攀挀栀漀Ⰰ 攀挀漀渀漀洀愀 礀 挀漀洀甀渀椀挀愀挀椀渀 礀 漀挀栀漀 挀爀椀琀攀爀椀漀猀 挀漀洀甀渀攀猀 攀渀 氀愀猀 搀椀昀攀爀攀渀琀攀猀 搀攀昀椀渀椀挀椀漀渀攀猀 愀瀀漀爀琀愀搀愀猀⸀ 䄀猀椀洀椀猀洀漀Ⰰ 氀愀 搀椀猀挀甀猀椀渀 搀攀 氀漀猀 爀攀猀甀氀琀愀搀漀猀 瀀攀爀洀椀琀攀 挀漀渀挀氀甀椀爀 焀甀攀Ⰰ 愀 搀椀昀攀爀攀渀挀椀愀 搀攀 氀愀 攀猀琀爀攀挀栀愀 爀攀氀愀挀椀渀 攀渀琀爀攀 攀氀 倀䌀 挀漀渀 氀愀 刀匀䌀 礀 氀愀 猀漀猀琀攀渀椀戀椀氀椀搀愀搀Ⰰ 氀愀 氀椀琀ratura que estudia su vinculación con los ODS es escasa, como también lo es aquella que estudia la forma de comunicar la razón 搀攀 猀攀爀 搀攀 甀渀愀 攀洀瀀爀攀猀愀 礀 猀甀 渀愀爀爀愀琀椀瘀愀 猀漀挀椀愀氀⸀ 䘀椀渀愀氀洀攀渀琀攀Ⰰ 猀攀 爀攀愀氀椀稀愀 甀渀愀 渀甀攀瘀愀 搀攀昀椀渀椀挀椀渀 搀攀 倀䌀 焀甀攀 戀甀猀挀愀 甀渀椀昀椀挀愀爀 挀爀椀琀攀爀椀漀猀 礀 愀ortar cierta paridad ante un concepto que presenta múltiples interpretaciones y reflexiones.   Conceptual analysis of co爀瀀漀爀愀琀攀 瀀甀爀瀀漀猀攀㨀 猀甀猀琀愀椀渀愀戀椀氀椀琀礀Ⰰ 䌀匀刀Ⰰ 匀䐀䜀猀Ⰰ 愀渀搀 挀漀洀洀甀渀椀挀愀琀椀漀渀䄀䈀匀吀刀䄀䌀吀吀栀椀猀 愀爀琀椀挀氀攀 瀀爀漀瘀椀搀攀猀 愀 猀礀猀琀攀洀愀琀椀挀 爀攀瘀椀攀眀 漀昀 琀栀攀 氀椀琀rature on the concept of corporate purpose (CP) and reflects on its relationship with other concepts such as sustainability, C匀刀Ⰰ 匀䐀䜀猀Ⰰ 愀渀搀 挀漀洀洀甀渀椀挀愀琀椀漀渀⸀ 吀栀攀 搀攀昀椀渀椀琀椀漀渀 愀渀搀 愀挀琀椀瘀愀琀椀漀渀 漀昀 挀漀爀瀀漀爀愀琀攀 瀀甀爀瀀漀猀攀 椀渀 挀漀洀瀀愀渀椀攀猀 椀猀 愀 琀爀攀渀搀 椀渀 琀栀攀 挀甀爀爀攀渀琀 洀愀渀愀最攀洀攀t of intangible assets in organizations. After searching for articles in Web of Science and Scopus and applying the appropriate 昀椀氀琀攀爀猀Ⰰ 㔀　 愀爀琀椀挀氀攀猀 眀攀爀攀 愀渀愀氀礀稀攀搀 甀猀椀渀最 焀甀愀渀琀椀琀愀琀椀瘀攀 愀渀搀 焀甀愀氀椀琀愀琀椀瘀攀 琀攀挀栀渀椀焀甀攀猀⸀ 䘀椀瘀攀 洀愀椀渀 愀爀攀愀猀 漀昀 欀渀漀眀氀攀搀最攀 搀攀愀氀椀渀最 眀椀琀栀 䌀倀were identified (corporate governance, business management, law, economics, and communication) as well as eight common criteri愀 椀渀 琀栀攀 搀椀昀昀攀爀攀渀琀 搀攀昀椀渀椀琀椀漀渀猀 瀀爀漀瀀漀猀攀搀⸀ 吀栀攀 愀渀愀氀礀猀椀猀 漀昀 琀栀攀 爀攀猀甀氀琀猀 愀氀氀漀眀攀搀 甀猀 琀漀 挀漀渀挀氀甀搀攀 琀栀愀琀Ⰰ 椀渀 挀漀渀琀爀愀猀琀 琀漀 琀栀攀 挀氀漀猀攀 爀攀氀愀ionship between corporate purpose and CSR and sustainability, there is little literature that studies that addresses the link t漀 琀栀攀 匀䐀䜀猀Ⰰ 愀猀 眀攀氀氀 愀猀 氀椀琀攀爀愀琀甀爀攀 琀栀愀琀 攀砀愀洀椀渀攀猀 栀漀眀 愀 挀漀洀瀀愀渀礠ᤀ猀 爀愀椀猀漀渀 搠ᤀ琀爀攀 愀渀搀 椀琀猀 猀漀挀椀愀氀 渀愀爀爀愀琀椀瘀攀猀 愀爀攀 挀漀洀洀甀渀椀挀愀琀攀搀⸀ 䘀椀渀愀氀y, a new definition of CP is provided that attempts to standardize criteria and provide certain parity in a concept that has mu氀琀椀瀀氀攀 椀渀琀攀爀瀀爀攀琀愀琀椀漀渀猀 愀渀搀 挀漀渀猀椀搀攀爀愀琀椀漀渀猀⸀̀䄀渀氀椀猀攀 挀漀渀挀攀琀甀愀氀 搀漀 漀戀樀攀琀漀 猀漀挀椀愀氀㨀 猀甀猀琀攀渀琀愀戀椀氀椀搀愀搀攀Ⰰ 刀匀䔀Ⰰ 伀䐀匀 攀 挀漀洀甀渀椀挀ção RESUMO Este artigo apresenta uma revisão sistemática da literatura existente sobre o conceito de propósito corporativo 攀 爀攀昀氀攀挀琀攀 猀漀戀爀攀 愀 猀甀愀 爀攀氀愀漀 挀漀洀 漀甀琀爀愀猀 渀漀攀猀 挀漀洀漀 猀甀猀琀攀渀琀愀戀椀氀椀搀愀搀攀Ⰰ 刀匀䔀Ⰰ 伀䐀匀 攀 挀漀洀甀渀椀挀愀漀⸀ 䄀 搀攀昀椀渀椀漀 攀 愀琀椀瘀愀漀 搀漀 瀀爀漀瀀ito corporativo nas empresas é uma tendência na atual gestão dos valores intangíveis das organizações. Depois de uma pesquisa d攀 愀爀琀椀最漀猀 渀愀 圀攀戀 漀昀 匀挀椀攀渀挀攀 攀 渀愀 匀挀漀瀀甀猀Ⰰ 攀 愀瀀猀 愀 愀瀀氀椀挀愀漀 搀漀猀 昀椀氀琀爀漀猀 挀漀爀爀攀猀瀀漀渀搀攀渀琀攀猀Ⰰ 昀漀椀 愀渀愀氀椀猀愀搀漀 甀洀 琀漀琀愀氀 搀攀 㔀　 愀爀琀椀最漀猀 甀ilizando técnicas quantitativas e qualitativas. Entre os resultados, foram detectadas cinco grandes áreas de conhecimento que e猀琀甀搀愀洀 漀 漀戀樀攀琀漀 猀漀挀椀愀氀 挀漀爀瀀漀爀愀琀攀 最漀瘀攀爀渀愀渀挀攀Ⰰ 最攀猀琀漀 攀洀瀀爀攀猀愀爀椀愀氀Ⰰ 搀椀爀攀椀琀漀Ⰰ 攀挀漀渀漀洀椀愀 攀 挀漀洀甀渀椀挀愀漀 攀 漀椀琀漀 挀爀椀琀爀椀漀猀 挀漀洀甀渀猀 渀愀猀diferentes definições apresentadas. Além disso, a discussão dos resultados permite-nos concluir que, em contraste com a estreit愀 爀攀氀愀漀 攀渀琀爀攀 漀 瀀爀漀瀀猀椀琀漀 挀漀爀瀀漀爀愀琀椀瘀漀 攀 愀 刀匀䔀 攀 愀 猀甀猀琀攀渀琀愀戀椀氀椀搀愀搀攀Ⰰ 愀 氀椀琀攀爀愀琀甀爀愀 焀甀攀 攀猀琀甀搀愀 愀 猀甀愀 氀椀最愀漀 挀漀洀 漀猀 伀䐀匀  攀猀挀愀猀猀 até à data, tal como a literatura que estuda a forma de comunicar a razão de ser de uma empresa e a sua narrativa social. Por 切氀琀椀洀漀Ⰰ  愀瀀爀攀猀攀渀琀愀搀愀 甀洀愀 渀漀瘀愀 搀攀昀椀渀椀漀 搀漀 琀攀爀洀漀 瀀爀漀瀀猀椀琀漀 挀漀爀瀀漀爀愀琀椀瘀漀Ⰰ 焀甀攀 瀀爀漀挀甀爀愀 甀渀椀昀椀挀愀爀 挀爀椀琀爀椀漀猀 攀 瀀爀漀瀀漀爀挀椀漀渀愀爀 甀洀愀 挀攀爀琀 paridade num conceito que tem múltiplas interpretações e reflexões.   Creator: Adobe InDesign 19.5 (Macintosh) Producer: Adobe PDF Library 17.0 CreationDate: Thu Oct 10 02:23:01 CEST 2024 ModDate: Thu Oct 10 02:23:08 CEST 2024 ID: 0xc16812edfdd34a42976365ede3135895, 0x091abbb0bcc14d0aaab2d36e495def76 Filters: FilterPipeline: FlateDecode Fonts: Type1: Font: BaseFont: HPFPJO+SkolarSansLatn-Rg FontSubset: true FirstChar: 1 LastChar: 173 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-Rg Flags: Symbolic FontBBox: -302, -261, 1272, 1098 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true Font: BaseFont: HPFPJO+SkolarSansLatn-Rg FontSubset: true FirstChar: 1 LastChar: 31 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-Rg Flags: Symbolic FontBBox: -302, -261, 1272, 1098 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true Font: BaseFont: HPFPJO+SkolarSansLatn-BdIt FontSubset: true FirstChar: 20 LastChar: 124 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-BdIt Flags: Nonsymbolic, Italic FontBBox: -324, -287, 1383, 1139 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true ToUnicode: true Font: BaseFont: HPFPJO+SkolarSansLatn-Bd FontSubset: true FirstChar: 2 LastChar: 243 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-Bd Flags: Nonsymbolic FontBBox: -360, -288, 1382, 1155 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true ToUnicode: true Font: BaseFont: HPFPJO+SkolarSansLatn-It FontSubset: true FirstChar: 32 LastChar: 243 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-It Flags: Nonsymbolic, Italic FontBBox: -259, -261, 1273, 1085 FontFile3: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: HPFPJO+SkolarSansLatn-Rg FontSubset: true FirstChar: 30 LastChar: 243 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-Rg Flags: Nonsymbolic FontBBox: -302, -261, 1272, 1098 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true ToUnicode: true Font: BaseFont: HPFPJO+SkolarLatin-Bold FontSubset: true FirstChar: 1 LastChar: 31 FontDescriptor: FontName: HPFPJO+SkolarLatin-Bold Flags: Serif, Nonsymbolic FontBBox: -361, -377, 1334, 1138 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true ToUnicode: true Font: BaseFont: HPFPJO+SkolarLatin-LightItalic FontSubset: true FirstChar: 1 LastChar: 173 FontDescriptor: FontName: HPFPJO+SkolarLatin-LightItalic Flags: Serif, Nonsymbolic, Italic FontBBox: -348, -344, 1073, 1071 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true ToUnicode: true Font: BaseFont: HPFPJO+SkolarLatin-Light FontSubset: true FirstChar: 1 LastChar: 202 FontDescriptor: FontName: HPFPJO+SkolarLatin-Light Flags: Serif, Nonsymbolic FontBBox: -357, -344, 1160, 1061 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true ToUnicode: true Font: BaseFont: HPFPJO+MyriadPro-Bold FontSubset: true FirstChar: 124 LastChar: 124 FontDescriptor: FontName: HPFPJO+MyriadPro-Bold Flags: Nonsymbolic FontBBox: -163, -250, 1256, 989 FontFile3: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: HPFPJO+SkolarSansLatn-Rg FontSubset: true FirstChar: 1 LastChar: 173 FontDescriptor: FontName: HPFPJO+SkolarSansLatn-Rg Flags: Symbolic FontBBox: -302, -261, 1272, 1098 FontFile3: true EncodingDictionary: BaseEncoding: WinAnsiEncoding Differences: true XMP: application/pdf Esta obra está bajo licencia Creative Commons Atribución 3.0. Todos los derechos reservados © 2024 Cuadernos.info Análisis conceptual del propósito corporativo: sostenibilidad, RSC, ODS y comunicación Estrella Barrio-Fraile Ana María Enrique-Jiménez Alfonso Freire-Sánchez Montserrat Vidal-Mestre RESUMEN Este artículo presenta una revisión sistemática de la literatura sobre el concepto de propósito corporativo (PC) y reflexiona sobre su relación con nociones como sostenibilidad, RSC, ODS y comunicación. La definición y la activación del PC en las empresas es una tendencia en la gestión actual de intangibles. Tras una búsqueda de artículos en Web of Science y Scopus, una vez aplicados los filtros correspondientes se analizan 50 artículos a partir de técnicas cuantitativas y cualitativas. Entre los hallazgos detectaron cinco ámbitos principales de conocimiento que estudian el PC (gobierno corporativo, gestión empresarial, derecho, economía y comunicación) y ocho criterios comunes en las diferentes definiciones aportadas. Asimismo, la discusión de los resultados permite concluir que, a diferencia de la estrecha relación entre el PC con la RSC y la sostenibilidad, la literatura que estudia su vinculación con los ODS es escasa, como también lo es aquella que estudia la forma de comunicar la razón de ser de una empresa y su narrativa social. Finalmente, se realiza una nueva definición de PC que busca unificar criterios y aportar cierta paridad ante un concepto que presenta múltiples interpretaciones y reflexiones.   Conceptual analysis of corporate purpose: sustainability, CSR, SDGs, and communication ABSTRACT This article provides a systematic review of the literature on the concept of corporate purpose (CP) and reflects on its relationship with other concepts such as sustainability, CSR, SDGs, and communication. The definition and activation of corporate purpose in companies is a trend in the current management of intangible assets in organizations. After searching for articles in Web of Science and Scopus and applying the appropriate filters, 50 articles were analyzed using quantitative and qualitative techniques. Five main areas of knowledge dealing with CP were identified (corporate governance, business management, law, economics, and communication) as well as eight common criteria in the different definitions proposed. The analysis of the results allowed us to conclude that, in contrast to the close relationship between corporate purpose and CSR and sustainability, there is little literature that studies that addresses the link to the SDGs, as well as literature that examines how a company’s raison d’être and its social narratives are communicated. Finally, a new definition of CP is provided that attempts to standardize criteria and provide certain parity in a concept that has multiple interpretations and considerations.   Análise concetual do objeto social: sustentabilidade, RSE, ODS e comunicação RESUMO Este artigo apresenta uma revisão sistemática da literatura existente sobre o conceito de propósito corporativo e reflecte sobre a sua relação com outras noções como sustentabilidade, RSE, ODS e comunicação. A definição e ativação do propósito corporativo nas empresas é uma tendência na atual gestão dos valores intangíveis das organizações. Depois de uma pesquisa de artigos na Web of Science e na Scopus, e após a aplicação dos filtros correspondentes, foi analisado um total de 50 artigos utilizando técnicas quantitativas e qualitativas. Entre os resultados, foram detectadas cinco grandes áreas de conhecimento que estudam o objeto social (corporate governance, gestão empresarial, direito, economia e comunicação) e oito critérios comuns nas diferentes definições apresentadas. Além disso, a discussão dos resultados permite-nos concluir que, em contraste com a estreita relação entre o propósito corporativo e a RSE e a sustentabilidade, a literatura que estuda a sua ligação com os ODS é escassa até à data, tal como a literatura que estuda a forma de comunicar a razão de ser de uma empresa e a sua narrativa social. Por último, é apresentada uma nova definição do termo propósito corporativo, que procura unificar critérios e proporcionar uma certa paridade num conceito que tem múltiplas interpretações e reflexões.   propósito corporativo gestión RSC revisión de la literatura comunicación sostenibilidad ODS corporate purpose management CSR literature review communication sustainability SDG objetivo empresarial gestão RSE RSE revisão da literatura comunicação sustentabilidade ODS 2024-10-10T00:23:01-03:00 2024-10-10T00:23:08-03:00 2024-10-10T00:23:08-03:00 Adobe InDesign 19.5 (Macintosh) uuid:50c23b88-a102-5b48-8a6c-a29a7675d57d xmp.did:F77F11740720681197A597158B943CF1 xmp.id:f5c5380f-007e-46d3-954c-66b2523c835b proof:pdf xmp.iid:0ec0cb7c-65e5-4a96-aac0-d721ec6c8ea2 xmp.did:12f53b42-ef48-44de-99c4-db82d2d1c678 xmp.did:F77F11740720681197A597158B943CF1 default converted from application/x-indesign to application/pdf Adobe InDesign 19.5 (Macintosh) / 2024-10-10T00:23:01-03:00 True 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