Abstract When the term Corporate Social Responsibility (CSR) is heard today, a multitude of concepts such as Corporate Social Responsibility, Social Responsibility, Sustainable Development or Sustainability comes to mind where, without losing the essence of what its implementation entails, it implies not the existence of a consensus that unifies everything into a theory. The objective of this study is to obtain a better understanding of the current situation and trends in this area of research. Thus, in this paper, bibliometrics is used to evaluate performance and productivity in CSR, and scientific maps to extract and classify the most important research topics in this area. The results obtained when analyzing the period 1978-2017 show the conceptual evolution of CSR research, demonstrating the growth potential of CSR, as well as its great development, being the main thematic areas identified: Financial Performance, Corporate Reputation, Ethics, Consumers, Employees and Risk.

Abstract The entry into force of Solvency II has involved a great process of adaptation for insurance companies. One of the aspects affected by Solvency II is in the quantification of risks, and within this in the estimation of the technical provisions to be constituted. The objective of this work is to study the estimation of technical provisions in non-life insurance through stochastic methodology. We compare three of the most popular methods for estimating payments for claims that occurred but not reported, these being the Free Distribution-free of Mack, the Generalized Linear Model assuming a Poisson distribution with Overdispersion along with the logarithmic link function, and the Bootstrap method with simulation. The results show that the Boostrap method with Simulation is the most appropriate method, with the 50th percentile being the most appropriate measure in the presence of negative or excessively high values, which is common in this context.

Resumen La entrada en vigor de Solvencia II ha supuesto un gran proceso de adaptación para las compañías aseguradoras. Uno de los aspectos en los que incide Solvencia II es en la cuantificación de riesgos, y dentro de esta en la estimación de las provisiones técnicas a constituir. El objetivo de este trabajo es estudiar la estimación de las provisiones técnicas en seguros no vida a través de metodología estocástica. Comparamos tres de los métodos más populares para la estimación de los pagos por siniestros ocurridos pero no notificados, siendo estos la Distribución Libre de Mack, el Modelo Lineal Generalizado asumiendo una distribución Poisson con Sobredispersión junto con la función de enlace logarítmica, y el método Bootstrap con Simulación. Los resultados muestran que el método Boostrap con Simulación es el método más apropiado, siendo el percentil 50 la medida más adecuada ante la existencia de valores negativos o excesivamente elevados, hecho habitual en este contexto.