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Abstract

Introducing basic elements inherent to Corporate Social Responsibility (CSR) into the business world and the life of companies has presented difficulties from the outset, as the concepts of social responsibility and value creation have been considered antithetical, opposing shareholders and stakeholders.Given these difficulties, the reasons that justify adopting CSR concepts are diverse but there is an increasingly greater consensus that CSR is an essential element of corporate strategy. CSR keeps companies interacting continuously with their environment, rethinking products and markets, redefining a steady improvement in their value chain and cooperating in local development. This study aims to shed light on the possible existence of a correlation between CSR implementation and the ability of a company to create value, mainly on the income statement. The sample was composed of 122 Spanish listed companies over the 2000-2009 period.

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Abstract

he implementation of corporate strategies based on CSR is at an early stage in Ecuadorian companies. This paper explains the impact that greater implementation of CSR policy would have on the strategic plans of companies. To this end, the authors conducted a survey of 70 entrepreneurs working in strategic industries in the city of Guayaquil. To improve CSR implementation in Ecuadorian companies, specifically those located in Guayaquil (Ecuador’s most populous city and busiest port), the authors propose a new management model based on social responsibility. The benefits of its implementation could improve not only the living conditions of professionals working in companies, but also those of the population as a whole.

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Abstract

There is rising concern in society regarding the social value created or destroyed by economic activity. In the case of public contracts, not only economic but also social aspects should be taken into account. This paper identifies the problems involved in this assessment and the set of variables involved in the value of the outputs generated, and proposes a model which includes values that complement economic ones. These values are identified through four complementary sources of information on the value generated: distribution of economic value, specific social value, inclusion of the potential risk, and emotional value. It is also proposed that the most efficient option in the long term would be to develop and standardise social accounting for all organizations.

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Abstract

This paper demonstrates that the strategies of sustainability, social responsibility and innovation do have an impact on the business plans of smaller organizations. This statement has been made after creating, testing and cross-checking a model that identifies these strategies in SMEs. A total of thirty-nine SMEs from the province of Avila were included in the model. The format chosen for the study was a prize, which not only made it possible to analyse the strategies but also to promote and disseminate them.

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Abstract

This study aims to evaluate whether integrated reporting can be considered the appropriate tool for disclosure of the socially responsible behaviour of social economy entities (SEEs), as they currently face an increased demand for transparency from a number of stakeholders. The initial analysis of the concept and principles of corporate social responsibility (CSR), through a triple bottom line concept, and of the social economy and the legal regime governing mutual associations is followed by an empirical study of Portuguese mutual associations in the health and welfare sector. A proposal is also made for an integrated reporting system which is suitable for showing the organization’s socially responsible behaviour and pursuit of the general interest and is concluded to have overcome the difficulties of disclosing their economic, social, and environmental aspects. Furthermore, it is proposed that SEEs should obligatorily adopt integrated reporting in order to transmit dynamic, up-to-date information of relevance to stakeholders.

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Abstract

This paper aims to show the current state of research on Corporate Social Responsibility (CSR) at the organizational level published in the journals with the highest impact according to the Academic Journal Quality Guide for the Management field over the 2000-2014 period. Specifically, it provides a new classification of the literature that shows the areas where there is agreement among researchers and facilitates the work of any reader who wishes to approach the current situation of research on this topic. It also identifies the challenges that research will face in the future, noting the gaps, inconsistencies and opportunities found in the literature review.

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Abstract

Companies have ceased to be mere economic agents and have become determining factors in the context of national and international political and social relations. Their larger size, along with the relocation of production centres, makes them harder to control for countries that previously found it easier to oversee their behaviour. Social responsibility tries to provide an answer to these challenges and to generate a framework of rules and principles that should govern the behaviour of companies in their pursuit of profit. Companies respond to this new scenario by adopting policies and giving undertakings in the social, economic, environmental and good governance spheres. Most listed companies publish sustainability reports. This article focuses on the results of an investigation that aimed to extract relevant conclusions about the factors that influenced the publication of non-financial information by large listed Spanish companies, specifically Ibex 35 companies, during the 2005 to 2011 period.

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Abstract

This paper analyses the mediating effect of a company’s social responsibility on the relationship between entrepreneurial orientation and performance in agricultural cooperatives. This objective constitutes a major contribution in itself. The second contribution made by this paper is the use of three sources of data: a questionnaire on entrepreneurial orientation mailed to agricultural cooperatives in Spain between January and April 2015 (112 valid questionnaires), an analysis of sustainability reports (68 reports), and financial data from the SABI database. The SmartPLS 3.2.3 structural equations program was used to test the data. The key finding of this research is that CSR has a mediating effect on the relationship between entrepreneurial orientation and performance.

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Abstract

The study of company internationalisation strategies has received much attention in the field of management. However, this decision has barely been investigated and analysed in non-profit organizations. The aim of this study is to analyse the relationship between the internationalisation strategy and efficiency of non-profit organizations in Spain. To this end, a database was constructed from information provided by the Lealtad Foundation. The results indicate that the relationship between internationalisation and efficiency is U-shaped.

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Abstract

The idea that GDP is a good indicator of economic well-being has been superseded since academics in the 1970s started to question its omnipotence for reducing poverty and achieving development. Subsequently, academic studies analysing this aggregate’s limitations for reflecting reality have proliferated. Moreover, new indicators have been created through different approaches, both objective and subjective, that have tried to outline the economic welfare of societies. However, despite the profusion and the academic and scientific quality of many of these studies and the apparent consensus on the need for improvement, none of them has managed to smooth the path to adoption – by international organisations, economic and political managers and, ultimately, by society itself – as an indicator of synchronic and diachronic comparative analysis in the way that GDP did.