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首页> 外文期刊>Technological forecasting and social change >Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small- and medium- sized enterprises
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Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small- and medium- sized enterprises

机译：企业规模对中小型企业经济绩效中企业社会责任影响的调节作用

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摘要

Corporate social responsibility (hereafter, CSR) continues to be generally relevant, with growing interest from academic researchers, businesspeople, public administrations and society as a whole. Numerous works have studied the influence of CSR on economic performance (hereafter, EP) in large businesses, but very few studies have focused on micro-, small- and medium-sized enterprises (MSMEs). This study analyzes the moderating effect of firm size on the influence of CSR actions on the economic performance of MSMEs. This work has two purposes: first, to empirically test the "social impact" hypothesis of stakeholder theory, which assumes that CRS positively impacts EP; second, to analyze the moderating effect of the MSME size on this hypothesis. The results obtained using the PLS-SEM technique based on a sample of 278 Spanish firms confirm that MSMEs that carry out CSR activities in their economic, social and environmental aspects improve their economic performance, and this relationship is moderated by the size of these organizations; the larger the size is, the stronger the relationship is.
机译：企业社会责任（以下简称为CSR）仍然具有普遍意义，学术研究人员，商人，公共行政部门和整个社会的兴趣日益浓厚。许多工作研究了企业社会责任对大型企业的经济绩效（以下简称EP）的影响，但很少有研究针对微型，中小型企业（MSME）。本研究分析了企业规模对CSR行为对MSME经济绩效的影响的调节作用。这项工作有两个目的：首先，以实证检验利益相关者理论的“社会影响”假设，该假设假设CRS对EP产生积极影响;第二，分析MSME规模对该假设的调节作用。使用PLS-SEM技术对278家西班牙公司进行的抽样调查结果表明，在经济，社会和环境方面开展CSR活动的MSME可以改善其经济绩效，而这种关系因这些组织的规模而有所缓和;大小越大，关系越强。

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  • 来源
    《Technological forecasting and social change》 |2020年第2期|119774.1-119774.9|共9页
  • 作者

  • 作者单位

    Univ Castilla La Mancha Toledo Spain;

    Univ Castilla La Mancha Dept Phys Act & Sports Sci Toledo Spain;

    Univ Castilla La Mancha Dept Informat Syst & Technol Toledo Spain;

  • 收录信息 美国《科学引文索引》(SCI);美国《工程索引》(EI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    CSR; EP; MSMEs; Business size; Moderating effect; PLS-SEM;

    机译：企业社会责任EP;中小型企业;业务规模;调节作用;扫描电镜;

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