Linking corporate social responsibility and financial performance in Spanish firms

Rosa Maria Munoz; Jesus David Sanchez de Pablo; Isidro Pena

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Linking corporate social responsibility and financial performance in Spanish firms

机译：将西班牙公司的企业社会责任与财务绩效联系起来

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摘要

This study focuses on the effect of Corporate Social Responsibility (CSR) initiatives on financial performance, using the information disclosed by companies on their websites. The final sample is made up of the 122 companies listed on the Madrid Stock Exchange (Spain). The empirical analysis entailed two phases: an analysis of the differences among the companies' Financial Performance (FP) depending on their CSR strategy, and the use of a hierarchical cluster analysis and a multiple linear regression in order to explain the effect of CSR practices on corporate performance. The results of the analyses were significant and in the direction hypothesised. That is, CSR improves financial performance and, when considering the intangible components of CSR, the relationship is stronger for the company's long-term performance than for its short-term performance.

机译：本研究使用公司在其网站上披露的信息，着重于企业社会责任（CSR）计划对财务绩效的影响。最终样本由在马德里证券交易所（西班牙）上市的122家公司组成。实证分析包括两个阶段：根据公司的企业社会责任策略对公司财务业绩（FP）之间的差异进行分析，并使用层次聚类分析和多元线性回归来解释企业社会责任实践对企业的影响。企业绩效。分析的结果是有意义的，并且在假设的方向上。也就是说，企业社会责任提高了财务绩效，并且在考虑企业社会责任的无形组成部分时，这种关系对公司的长期绩效比对短期绩效更为牢固。

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来源
《European journal of international management》 |2015年第3期|368-383|共16页
作者
Rosa Maria Munoz; Jesus David Sanchez de Pablo; Isidro Pena;
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作者单位

Faculty of Law and Social Sciences, University of Castilla-La Mancha, Ronda de Toledo s, 13071, Ciudad Real, Spain;

Faculty of Law and Social Sciences, University of Castilla-La Mancha, Ronda de Toledo s, 13071, Ciudad Real, Spain;

Faculty of Law and Social Sciences, University of Castilla-La Mancha, Ronda de Toledo s, 13071, Ciudad Real, Spain;

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正文语种 eng
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关键词
CSR; corporate social responsibility; financial performance; intangible resources; stakeholder theory; market-to-book ratio;

机译：企业社会责任企业社会责任;财务绩效;无形资源;利益相关者理论;市账率;

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3. The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership [J] . Corporate Social Responsibility and Environmental Management . 2020,第3期

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4. DOES CORPORATE SOCIAL RESPONSIBILITY SAVE FIRMS? AN EXPLORATION OF CORPORATE SOCIAL RESPONSIBILITY, FIRM CAPABILITY, ENVIRONMENTAL INFLUENCES, AND FIRM DEFAULT RISK [C] . Wenbin Sun AMA Summer Educators Conference . 2013

机译：企业社会责任是否保存公司？企业社会责任，坚实能力，环境影响和坚定的违约风险探索
5. An examination into commitment as a missing link between determinants of corporate social responsibility initiatives and corporate social performance. [D] . Vendette, Sebastien. 2015

机译：将承诺作为企业社会责任计划的决定因素与企业社会绩效之间缺少的联系进行研究。
6. Ethical leadership corporate social responsibility firm reputation and firm performance: A serial mediation model [O] . Nguyen Thi Thao Nguyen, Nguyen Phong Nguyen, Tu Thanh Hoai 2021

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7. MEASURING PERFORMANCE IN TERMS OF THE SOCIAL DIMENSION OF CORPORATE RESPONSIBILITY TO EXTERNAL STAKEHOLDERS – SELECTED ISSUES Abstract: Purpose – to present social context of corporate responsibility and the scope of the actions taken by companies in this area to external stakeholders, which include contractual and contextual stakeholders, as well as to propose performance measures in this area. Design/Methodology/Approach – the paper is based on analysis of the literature, the method of analysis of the sources was used. Findings – the article focuses on the social dimension of corporate responsibility and the measurement of its performance in this area. Originality/ Value – article presents an own proposal of set of achievements’ measures in the area of the social nature of corporate responsibility Keywords: corporate social responsibility, social area, performance measurement, stakeholders [O] . Elżbieta Jaworska 2015

机译：衡量外部利益相关者的企业责任的社会维度的表现 - 选定问题摘要：目的 - 以企业责任的社会背景以及本领域公司所采取的行动范围，包括合同和上下文的利益攸关方以及提出该领域的绩效措施。设计/方法/方法 - 本文基于对文献的分析，使用了源的分析方法。调查结果 - 文章侧重于企业责任的社会维度和在该地区的表现的衡量。原创性/价值 - 文章在公司责任的社会性质领域提出了一套成就措施的关键词：企业社会责任，社会责任，社会领域，绩效衡量，利益相关者

Linking corporate social responsibility and financial performance in Spanish firms

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