scholarly journals Propuesta de una escala para la medición de la responsabilidad social corporativa = A proposal for the measurement of corporate social responsibility

Author(s):  
María Isabel González Ramos ◽  
Mario Javier Donate Manzanares ◽  
Fátima Guadamillas Gómez

<p>Tras varias décadas de investigación sobre Responsabilidad Social Corporativa (RSC), uno de los principales problemas que aparecen en la revisión de la literatura sobre este tema sigue siendo su medición. Gran parte de los estudios empíricos previos sobre RSC han utilizado fuentes de información secundaria, procedentes de alguno de los denominados índices bursátiles éticos, para medir esta variable. Sin embargo, estos índices no resultan aptos para abordar investigaciones con empresas españolas, ya que la mayor parte de las empresas que los componen son estadounidenses y de otros países europeos. Por ello, en este trabajo se propone una escala compuesta por veintitrés ítems para medir la RSC como un constructo de segundo orden, de tipo reflectivo-formativo, en función de sus tres principales dimensiones (económica, social y medioambiental). La principal aportación de este artículo es mostrar la validez de la medida y su potencial aplicabilidad a empresas no incluidas en índices bursátiles éticos, como las pymes.</p><p>Abstract</p><p>After several decades of research on Corporate Social Responsibility (CSR), one of the main problems that literature reviews show is CSR measurement. Many of previous empirical studies on CSR have used secondary information sources from ethical stock indexes, to measure this variable. However, these indexes are not suitable to address Spanish CSR efforts, since most of companies included into these indexes are mainly from the U.S and other European countries. Therefore, in this paper a scale with twenty-three items to measure CSR as a second order construct, reflective-formative type, based on its three main dimensions (economic, social and environmental) is proposed. The main contribution of this paper is to show the validity of this measure and its applicability to firms that are not included into stock indexes, such as SMEs.</p>

2021 ◽  
Vol 2 (2) ◽  
pp. 331-352
Author(s):  
Zeeshan Rasool ◽  
Rubab Asghar ◽  
Ali Junaid Khan ◽  
Shahzad Ali Gill

This study aims to observe the impact of work social system (WSS) on innovative capability through knowledge sharing process and corporate social responsibility (CSR) through happiness feeling and job satisfaction. Several models from empirical studies were developed to test the relations such as organizational trust as moderator and happiness, knowledge sharing and job satisfaction as mediators. The data was collected in the form of questionnaires from the bank employees in the southern region of Pakistan. The study finds the results in consistent with the previous studies which show the positive relation between trust, innovation, and the supervisory support. This paper concludes that taking volunteer activities increases job satisfaction, happiness feeling in employees. This study has implications of promoting positive environment and culture by the managers and using organizational trust as a moderator instead of a mediator.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stephen Oduro ◽  
Kot David Adhal Nguar ◽  
Alessandro De Nisco ◽  
Rami Hashem E. Alharthi ◽  
Guglielmo Maccario ◽  
...  

PurposeThis study aims to draw on instrumental and ethical theories to offer a quantitative review of the extant literature on the corporate social responsibility (CSR)–small-medium enterprises (SMEs) performance relationship through a meta-analysis.Design/methodology/approachEmpirical studies from 57 independent peer-reviewed articles, including 66,741 firms, were sampled and analysed. Both subgroup and meta-regression analyses (MARA) were used to test the hypotheses of the study.FindingsThe authors' results demonstrated that social-oriented, economic-oriented and environment-oriented CSR activities have a positive, significant influence on overall, financial and non-financial performance of SMEs; however, the effect of social-oriented CSR activities is the strongest. Moreover, the impact CSR dimensions have on non-financial performance is stronger than on financial performance. Additionally, findings showed that the association between CSR and SME performance is positively and significantly influenced by contextual factors (i.e. sector and region of study) and methodological factors (i.e. performance measurement, study type, theory usage, sampling size and operationalisation of constructs).Originality/valueThe study is the pioneering meta-analytic review on the CSR–SME performance relationship, thereby clarifying the anecdotal results, synthesising the fragmented empirical studies and exploring the contextual and methodological factors that may account for between-study variance. Following the study's findings, the authors delineate insightful suggestions for future scholarship and fine-grained managerial implications for practitioners.


2015 ◽  
Vol 5 (3) ◽  
pp. 218-241 ◽  
Author(s):  
Tom Bason ◽  
Christos Anagnostopoulos

Purpose – Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified? Design/methodology/approach – Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100. Findings – From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR. Originality/value – Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.


Author(s):  
Claudio Alexandre Souza ◽  
Jakson Renner Rodrigues Soares ◽  
María Dolores Sánchez-Fernández

El objetivo de este artículo es presentar un estudio sobre las motivaciones que impulsan a un resort a implementar acciones de responsabilidad social empresarial (RSE), teniendo como base las variables del entorno, los stakeholders y las dimensiones de la sostenibilidad. Este trabajo es el resultado de una investigación bibliográfica procedente de la revisión de artículos y bibliografía sobre los resorts y RSE, principalmente en lo que se refiere a sus respectivas motivaciones. Para la sistematización de este estudio se creó y se utilizó la Matriz de Análisis de la Responsabilidad Social Empresarial (MARSE) integrando las variables del entorno utilizadas en esta investigación. Los resultados evidencian motivaciones sistematizadas, pero estas se comportan de manera única debido a la singularidad del producto turístico resorts y a la amplitud de relaciones sociales que los mismos poseen con sus respectivos stakeholders. Tanto la MARSE, creada para este estudio, como las conclusiones obtenidas, sirven como referencia para la realización de futuros estudios empíricos acerca de las motivaciones de la implementación de la RSE en resorts. La MARSE puede ser considerada como una forma original de analizar el área RSE, debido a la posibilidad de sistematización.ABSTRACTThe purpose of the article is to present a theoretical essay about the motivations that drive a resort the achievements actions of corporate social responsibility, based on environment variables, stakeholders and dimensions of sustainability. This theoretical essay is the result of bibliographic research in journals and bibliographies on resorts and corporate social responsibility, especially regarding their respective motivations. To systematize this test was created and used the Corporate Social Responsibility Analysis Matrix (MARSE) integrating the variables analyzed in this study. The theoretical results are taken by reference motivations already systematized, however they behave in a unique way in this study by the tourism product uniqueness resorts and the extent of social relations that they have towards their respective stakeholders. Both MARSE created for this study, as the conclusions serve as a reference for future specific and empirical studies on CSR motivations resorts. The MARSE can be considered as a unique way to carry out analyzes in the CSR area, it enables the systematic.


Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Dwi Prihandoko ◽  
Hadiah Fitriyah

This study aims to know the effectiveness of the official website at Bank Mandiri Syariah as a disclosure of Corporate Social Responsibility. This type of research is qualitative. The data source of this study was data from CSR reports from the official website of Syariah Mandiri Bankin June 2020. Researchers used documentation data collection techniques. Data were analyzed using Moleong theory (2016). The results of this study include, on its official website, Bank Mandiri Syariah has sought to address all issues related to CSR. The existence of a special CSR menu on the main page of the page shows that Bank Mandiri Syariah pays attention to the importance of CSR information to the public (high hierarchy). The location of CSR information carried out by Bank Mandiri Syariah is widely located or the position of information is conveyed on the website compared to media outside the website. The use of expositive information sources in the form of text, images, photographs and graphics alone shows that this page is still one-way (unidirectional), and the Bank Mandiri Syariah Website does not provide adequate feedback as a medium of interaction and dialogue with different publics.


2021 ◽  
Vol 2 (2) ◽  
pp. 331-352
Author(s):  
Zeeshan Rasool ◽  
Rubab Asghar ◽  
Shahzad Ali Gill ◽  
Ali Junaid Khan

This study aims to observe the impact of work social system (WSS) on innovative capability through knowledge sharing process and corporate social responsibility (CSR) through happiness feeling and job satisfaction. Several models from empirical studies were developed to test the relations such as organizational trust as moderator and happiness, knowledge sharing and job satisfaction as mediators. The data was collected in the form of questionnaires from the bank employees in the southern region of Pakistan. The study finds the results in consistent with the previous studies which show the positive relation between trust, innovation, and the supervisory support. This paper concludes that taking volunteer activities increases job satisfaction, happiness feeling in employees. This study has implications of promoting positive environment and culture by the managers and using organizational trust as a moderator instead of a mediator.


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