Impacto de la responsabilidad social corporativa (RSC) y la sostenibilidad ambiental en el desempeño financiero: Estudio de caso Gravicon S.A.

Abstract

In a corporate environment characterized by regulatory demands, high environmental impacts, and social pressure, strategic decisions must be based on responsible resource management without losing sight of economic profitability objectives. In this context, this study analyzes the corporate social responsibility and environmental sustainability practices that construction materials companies must implement to successfully strengthen their financial performance. To achieve this objective, a systematic literature review drawn from indexed databases and a case study applied to the company Gravicon S.A. (2018-2025) were conducted.The results demonstrate that community dialogue, environmental education, and road maintenance transcend legal obligations to become strategies that mitigate risks and consolidate social legitimacy. Although the increase in environmental expenditure may strain immediate profitability, its internalization proved to be an indispensable enabler for future financial success. Furthermore, it was evidenced that the Return on Assets (ROA) responds to intensive capital expenditure (CAPEX) cycles and macroeconomic fluctuations. Faced with this volatility, vertical integration and commercial innovation were decisive in sustaining revenue growth.Ultimately, competitiveness in this sector demands financial resilience, pricing power, and a solid social license. Articulating the well-being of the local territory with long-term planning is the managerial key to guaranteeing operational viability and profitability in the construction industry.