Información del artículo
Resumen
La importancia de la responsabilidad social es mayor al relacionar esta variable empresarial con otras de naturaleza estratégica en la actividad de las empresas (éxito competitivo que la empresa alcanza, rendimiento o desempeño que desarrolla e innovaciones que acomete).
El objetivo de este trabajo ha sido definir y validar una escala de medida de la orientación a la responsabilidad social que permita posteriormente determinar el grado de relación entre los elementos señalados según las relaciones causales que se plantean y se justifican con base en la escasa literatura previa en este campo.
Como resultado del análisis, se concluye con una escala original de 21 indicadores validada con una muestra de 777 empresas pertenecientes a la Comunidad Autónoma de Extremadura.
Palabras clave:
Responsabilidad social corporativa
Escala de medida
Innovación
Éxito competitivo
Rendimiento o desempeño
Abstract
The importance of social responsibility in the corporate world is enhanced by its linkage with other variables of a strategic nature in the firm's activity (the competitive success the company achieves, its performance, and the innovations it implements).
The objective of this study was to define and validate a scale for the measurement of social responsibility that will then allow the degree of linkage of the aforementioned elements to be determined, under the assumption of causal relationships posited on the basis of the limited existing literature in this field.
The result of the analysis was an original scale of 21 indicators validated against a sample of 777 firms in the Autonomous Community of Extremadura.
Keywords:
Corporate Social Responsibility
Measurement scale
Innovation
Competitive success
Performance
El Texto completo está disponible en PDF
Bibliografía
[Abbott and Monsen, 1979]
W.F. Abbott, R.J. Monsen.
On the measurement of Corporate Social Responsibility: Self-reported disclosures as a method of measuring Corporate Social Involvement.
Academy of Management Journal, 22 (1979), pp. 501-515
[Andriof et al., 2003]
Unfolding Stakeholders Thinking.,
[Aragón Sánchez and Sánchez Marín, 2005]
A. Aragón Sánchez, G. Sánchez Marín.
Strategic orientation, management characteristics, and performance: a study of Spanish SMEs.
Journal of Small Business Management, 43 (2005), pp. 287-308
[Atuahene-Gima, 1995]
K. Atuahene-Gima.
Involving Organizational Buyers in New Product Development.
Industrial Marketing Management, 24 (1995), pp. 215-226
[Atuahene-Gima, 1996]
K. Atuahene-Gima.
Differential potency of factors affecting innovation performance in manufacturing and services firms in Australia.
Journal of Product Innovation Management, 13 (1996), pp. 35-52
[Aupperle et al., 1985]
K.E. Aupperle, A.B. Carroll, J.D. Hatfield.
An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability.
Academy of Management Journal, 28 (1985), pp. 446-463
[Bagnoli and Watts, 2003]
M. Bagnoli, S. Watts.
Selling to socially responsible consumers: competition and the private provision of public goods.
Journal of Economics and Management Strategy, 12 (2003), pp. 419-445
[Bajaj et al., 2004]
A. Bajaj, S. Kekre, K. Srinivasan.
Managing NPD: cost and schedule performance in design and manufacturing.
Management Science, 50 (2004), pp. 527-536
[Balmer and Greyser, 2006]
J.M.T. Balmer, S.A. Greyser.
Corporate marketing: integrating corporate identity, corporate branding, corporate communications, corporate image and corporate reputation.
European Journal of Marketing, 40 (2006), pp. 730-741
[Barclay et al., 1995]
D. Barclay, C. Higgins, R. Thomson.
The partial least squares (PLS) approach to causal modelling: personal computer adoption and use as an illustration.
Technology Studies, 2 (1995), pp. 285-309
[Barnett, 2007]
M.L. Barnett.
Stakeholder influence capacity and the variability of financial returns to corporate social responsibility.
Academy of Management Review, 32 (2007), pp. 794-816
[Barnett and Salomon, 2006]
M.L. Barnett, R.M. Salomon.
Beyond Dichotomy: The Curvilinear Relationship between Social Responsibility and Financial Performance.
Strategic Management Journal, 27 (2006), pp. 1101-1156
[Bhattacharya and Sen, 2004]
C.B. Bhattacharya, S. Sen.
Doing better at doing good: when, why, and how consumers respond to corporate social initiatives.
California Management Review, 47 (2004), pp. 9-24
[Bebbington and Gray, 2001]
J. Bebbington, R. Gray.
An account of sustainability: failure, success and a reconceptualization.
Critical Perspectives on Accounting, 12 (2001), pp. 557-587
[Bell, 2002]
Bell, D.V.J. (2002). The Role of Government in Advancing Corporate Sustainability. Background Paper. Disponible en http://www.SustainableEnterpriseAcademy.org.
[Bies et al., 2007]
R.J. Bies, J.M. Bartunek, T.L. Fort, M.N. Zald.
Corporations as Social Change Agents: Individual, Interpersonal.
Institutional, and Environmental Dynamics. Academy of Management Review, 32 (2007), pp. 788-793
[Birth et al., 2008]
G. Birth, L. Illia, F. Lurati, A. Zamparini.
Communicating CSR: practices among Switzerland's top 300 companies.
Corporate Communications: An International Journal, 13 (2008), pp. 82-196
[Blowfield and Murray, 2008]
M. Blowfield, A. Murray.
Corporate Social Responsibility. A Critical Introduction.
Oxford University Press, (2008),
[Boer and During, 2001]
H. Boer, W.E. During.
Innovation, what innovation?. A comparison between product, process, and organizational innovation.
International Journal of Technology Management, 22 (2001), pp. 83-107
[Bollen, 1989]
K.A. Bollen.
Structural Equations with latent variables.
John Wiley & Sons, (1989),
[Brown et al., 2006]
D. Brown, J. Dillard, R. Scott Marshall.
Triple Bottom Line: A Business Metaphor for a Social Construct.
Documento de Trabajo, Universidad Autónoma de, (2006),
[Bruch and Walter, 2005]
H. Bruch, F. Walter.
The keys to rethinking corporate philanthropy.
MIT Sloan Management Review, 47 (2005), pp. 48-56
[Burke and Logsdon, 1996]
L. Burke, J.M. Logsdon.
How corporate social responsibility pays off.
Longe Range Planning, 29 (1996), pp. 495-502
[Camisón Zornoza and Boronat Navarro, 2004]
C. Camisón Zornoza, M. Boronat Navarro.
Factores determinantes del desempeño organizativo: efecto industria, incertidumbre y competencias distintivas.
Investigaciones Europeas de Dirección y Economía de la Empresa, 10 (2004), pp. 127-143
[Campbell, 2007]
J.L. Campbell.
Why Should Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility.
Academy of Management Review, (2007), pp. 946-967
[Capriotti and Moreno, 2007]
P. Capriotti, A. Moreno.
Communicating corporate responsibility through corporate web sites in Spain.
Corporate Communication: An International Journal, 12 (2007), pp. 221-237
[Carayannis and Roy, 2000]
E.G. Carayannis, R.I.S. Roy.
Davids vs Goliaths in the small satellite industry: the role of technological innovation dynamics in firm competitiveness.
Technovation, 20 (2000), pp. 287-297
[Carmines and Zeller, 1979]
E.G. Carmines, R.A. Zeller.
Reliability and validity assessment.
Sage University Paper Series on Quantitative Applications in the Social Sciences. N-07-017, Sage, (1979),
[Carroll, 1979]
A.B. Carroll.
A Three Dimensional Conceptual Model of Corporate Social Performance.
Academy of Management Review, 4 (1979), pp. 497-505
[Carroll, 2000]
A.B. Carroll.
A commentary and an overview of key questions on Corporate Social Performance measurement.
Business & Society, 39 (2000), pp. 466-478
[Carroll and Shabana, 2010]
A.B. Carroll, K.M. Shabana.
The business case for corporate social responsibility: A review of concepts, research and practice.
International Journal of Management Review, 12 (2010), pp. 85-105
[Centro, 2009]
Centro Tecnológico LEITAT (2009). Estudio sobre las necesidades y herramientas que dispone la Pyme para poder realizar acciones RSE.
[Cepeda et al., 2005]
Cepeda, G.A., Barroso, C. y Roldán, J.L. (2005). Investigar en Economía de la Empresa: ¿Partial Least Squares o Modelos Basados en la Covarianza? Best Paper Proceedings 2005: el Comportamiento de la Empresa Ante Entornos Dinámicos. Vitoria-Gasteiz. AEDEM (1): 625-634.
[Chand and Fraser, 2006]
M. Chand, S. Fraser.
The Relationship between Corporate Social Performance and Corporate Financial Performance: Industry Type as a Boundary Condition.
The Business Review, 5 (2006), pp. 240-245
[Chatterji et al., 2009]
A.K. Chatterji, D. Levine, M.W. Toffel.
How well do social ratings actually measure corporate social responsibility?.
Journal of Economics and Management Strategy, 18 (2009), pp. 125-169
[Chen et al., 2008]
J.C. Chen, D.M. Patten, R. Roberts.
Corporate charitable contributions: a corporate social performance or legitimacy strategy?.
Journal of Business Ethics, 82 (2008), pp. 131-144
[Chen and Metcalf, 1984]
K.H. Chen, R.W. Metcalf.
The relationship between pollution control record and financial indicators revisited.
The Accounting Review, 55 (1984), pp. 168-177
[Chin, 1998]
W. Chin.
Issues and Opinion on Structural Equation Modeling.
MIS Quarterly, 2 (1998), pp. vii-xv
[Clarkson et al., 2008]
P.M. Clarkson, Y. Li, G.D. Richardson, F.P. Vasvari.
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis.
Accounting, Organizations and Society, 33 (2008), pp. 303-327
[Clifford and Cavanagh, 1985]
J. Clifford, R. Cavanagh.
The winning performance: how America's high-growth midsize companies succeed.
Bantam, (1985),
[Colbert and Kurucz, 2007]
B.A. Colbert, E. Kurucz.
Three conceptions of Triple Bottom Line Business Sustainability and the Role for HRM. HR.
Human Resource Planning, 30 (2007), pp. 21-29
[Comisión de las, 2001]
Comisión de las Comunidades Europeas (2001). Libro Verde. Fomentar un Marco Europeo para la Responsabilidad Social de las Empresas, 366 – final.
[Daft, 2003]
R.L. Daft.
Management.
Thomson South-Western, (2003),
[Damanpour, 1991]
F. Damanpour.
Organizational innovation: A meta-analysis of effects of determinants and moderators.
Academy of Management Journal, 34 (1991), pp. 555-590
[Danish Commerce et al., 2006]
Danish Commerce and Companies Agency (2006). People & Profit. A practical guide to corporate social responsibility. Disponible en http://www.eogs.dk.
[Davidson and Worrell, 1990]
W.N. Davidson, D.L. Worrell.
A comparison and test of the use of accounting and stock market data in relating Corporate Social Responsibility and Financial Performance.
Akron Business and Economic Review, 21 (1990), pp. 7-19
[Davis, 1973]
K. Davis.
The cases for and against business assumption of Social Responsibilities.
Academy of Management Journal, 16 (1973), pp. 312-322
[Déjean and Oxibar, 2003]
F. Déjean, B. Oxibar.
An Alternative Approach to Evaluate Corporate Social Performance.
Trabajo presentado en el Congreso de la European Accounting Association, Abril, (2003),
[Departamento, 2011]
Departamento de Promoción Económica de la Diputación de Bizkaia (2011). La Responsabilidad Social Empresarial (RSE) entre las Pymes del TT.HH. de Bizkaia.
[Dess and Robinson, 1984]
G.G. Dess, R.B. Robinson.
Measuring organizational performance in the absence of objective measures: the case of the privately held firm and conglomerate business unit.
Strategic Management Journal, 5 (1984), pp. 265-273
[Dorronsoro et al., 2001]
I. Dorronsoro, C. García, M. González, M. Lezamiz, J. Matey, M. Moso, M. Unzueta.
El modelo de gestión de las PYMEs vascas de éxito.
Cluster del Conocimiento y Ediciones PMP, (2001),
[Elkington, 1998]
J. Elkington.
Cannibals with Forks: The Triple Bottom Line of 21st Century Business.
2nd, Capstone Publishing Ltd, (1998),
[Elkington, 2004]
J. Elkington.
Enter the Triple Bottom Line.
The Triple Bottom Line: does it all add up.,
[Fernandez-Kranz and Santaló, 2010]
D. Fernandez-Kranz, J. Santaló.
When necessity becomes a virtue: The effect of product market competition on corporate social responsibility.
Journal of Economics and Management Strategy, 19 (2010), pp. 453-487
[Fornell, 1982]
C. Fornell.
A second generation of multivariate analysis: an overview.
A second generation of multivariate analysis, 1, pp. 1-21
[Fornell and Larcker, 1981]
C. Fornell, D.F. Larcker.
Evaluating structural equation models with unobservable variables and measurement error.
Journal of Marketing Research, 18 (1981), pp. 39-50
[Freedman and Patten, 2004]
M. Freedman, D.M. Patten.
Evidence on the pernicious effect of financial report environmental disclosure.
Accounting Forum, 28 (2004), pp. 27-41
[Freeman, 1994]
C. Freeman.
Critical Survey: The economics of technical change.
Cambridge Journal of Economics, 18 (1994), pp. 463-514
[Fundación, 2010]
Fundación de Recursos Ambientales de Navarra (CRANA), Fundación Biodiversidad y Gobierno de Navarra (2010). Econinnovación y Responsabilidad Social Empresarial en las Pymes navarras. EcoinnovaRSE.
[Gadenne, 1998]
D. Gadenne.
Critical success factors for small business: An inter-industry comparison.
International Small Business Journal, 17 (1998), pp. 36-56
[Galbreath, 2006]
J. Galbreath.
Corporate social responsibility strategy: strategic options, global considerations.
Corporate Governance, 6 (2006), pp. 175-187
[Galetzka et al., 2008]
M. Galetzka, K. Gelders, J.P. Verchens, E. Seydel.
Transparency and performance communication: a case study of Dutch Railways.
Corporate Communications: An International Journal, 13 (2008), pp. 433-447
[Gardberg and Fombrun, 2006]
N.A. Gardberg, C.J. Fombrun.
Corporate citizenship: creating intangible assets across institutional environments.
Academy of Management Review, 31 (2006), pp. 329-346
[Gibson and Naquin, 2011]
D.V. Gibson, H. Naquin.
Investing in innovation to enable global competitiveness: The case of Portugal.
Technological Forecasting and Social Change, 78 (2011), pp. 1299-1309
[Goldsmith et al., 2010]
S. Goldsmith, G. Georges, T.G. Burke.
The Power of Social Innovation.
John Wiley & Sons, (2010),
[Griffin and Mahon, 1997]
J.J. Griffin, J.F. Mahon.
The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research.
Business and Society, 36 (1997), pp. 5-31
[Habisch and Jonker, 2005]
A. Habisch, J. Jonker.
Introduction.
Corporate Social Responsibility across Europe,
[Hahn and Scheermesser, 2006]
T. Hahn, M. Scheermesser.
Approaches to Corporate Sustainability among German Companies.
Corporate Social Responsibility and Environmental Management, 13 (2006), pp. 150-165
[Hamel and Prahalad, 1994]
G. Hamel, C.K. Prahalad.
Competing for the future.
Harvard Business School Press, (1994),
[Han et al., 1998]
J.K. Han, N. Kim, R.K. Srivastava.
Market orientation and organizational performance.
Is innovation a missing link?. Journal of Marketing, 64 (1998), pp. 30-45
[Hart, 2010]
S.M. Hart.
Self-regulation, corporate social responsibility, and the business case: Do they work in achieving workplace equality and safety?.
Journal of Business Ethics, 92 (2010), pp. 585-600
[Hemming et al., 2004]
Ch. Hemming, S. Pugh, G. Williams, D. Blackburn.
Strategies for Sustainable Development: Use of a Benchmarking Tool to understand relative strengths and weaknesses and identify best practice.
Corporate Social Responsibility and Environmental Management, 11 (2004), pp. 103-113
[Holtzhausen and Fourie, 2008]
L. Holtzhausen, L. Fourie.
Communicating to a diverse workfoce.
Employees’ perceptions of symbolic corporate identity elements. Corporate Communications: An International Journal, 13 (2008), pp. 80-94
[Huck and McEwen, 1991]
J. Huck, T. McEwen.
Competencies needed for small business success: Perceptions of Jamaican entrepreneurs.
Journal of Small Business Management, 29 (1991), pp. 90-93
[Hughes, 2000]
K.E. Hughes.
The value relevance of nonfinancial measures of air pollution in the electricity utility industry.
The Accounting Review, 75 (2000), pp. 209-228
[Igalens and Gond, 2005]
J. Igalens, J.P. Gond.
Measuring Corporate Social Performance in France: A Critical and Empirical Analysis of ARESE data.
Journal of Business Ethics, 56 (2005), pp. 131-148
[Junta, 2009]
Junta de Extremadura (2009). Barómetro Empresarial de Extremadura.
[Keeble et al., 2003]
J.J. Keeble, S. Topiol, S. Berkeley.
Using Indicators to Measure Sustainability Performance at a Corporate and Project Level.
Journal of Business Ethics, 44 (2003), pp. 149-158
[Kirchhoff, 2000]
S. Kirchhoff.
Green Business and Blue Angels: A Model of Voluntary Overcompliance with Asymetric Information.
Environmental & Resource Economics, 15 (2000), pp. 403-420
[Körver and van Ruler, 2003]
F. Körver, B. van Ruler.
The relationship between corporate identity structures and communication structures.
Journal of Communication Management, 7 (2003), pp. 197-208
[Laine, 2005]
M. Laine.
Meanings of the term “sustainable development” in Finnish corporate disclosures.
Accounting Forum, 29 (2005), pp. 395-413
[Ley, 2010]
Ley 15/2010, de 9 de diciembre, de Responsabilidad Social Empresarial en Extremadura. DOE de 15 de diciembre de 2010.
[Lin, 1998]
C. Lin.
Succes factors of small —and medium— sized enterprise in Taiwan: An analysis of cases.
Journal of Small Business Management, 36 (1998), pp. 43-56
[Lin and Chen, 2007]
Y. Lin, Y. Chen.
Does innovation lead to performance? An empirical study of SME's in Taiwan.
Management Research News, 30 (2007), pp. 115-132
[López et al., 2007]
López, M.V., Pérez, M.C. y Rodríguez, L. (2007). Relación entre los gastos de I+D y las políticas de sostenibilidad de la empresa. Una evidencia empírica en el ámbito europeo, In Ayala J.C. (Ed.), Conocimiento, innovación y emprendedores. Camino al futuro: 1482-1501.
[Lorraine et al., 2004]
N.H.J. Lorraine, D.J. Collison, D.M. Power.
An analysis of the stock market impact of environmental performance information.
Accounting Forum, 28 (2004), pp. 7-26
[Luck, 1996]
S. Luck.
Success in Hong Kong: Factors self-reported by successful small business owners.
Journal of Small Business Management, 34 (1996), pp. 68-75
[Mahoney and Thorne, 2005]
L.S. Mahoney, L. Thorne.
Corporate Social Responsibility and Long-Term compensation: evidence from Canada.
Journal of Business Ethics, 57 (2005), pp. 241-253
[Maignan and Ferrell, 2000]
I. Maignan, O.C. Ferrell.
Measuring Corporate Citizenship in two countries: the case of the United States and France.
Journal of Business Ethics, 23 (2000), pp. 283-297
[Man and Law, 2002]
T.W.L. Man, T. Law.
The competitiveness of small and medium enterprises: A conceptualization with focus on entrepreneurial competencies.
Journal of Business Venturing, 17 (2002), pp. 123-142
[Margolis and Walsh, 2003]
J.D. Margolis, J.P. Walsh.
Misery loves companies: Rethinking social initiatives by business.
Administrative Science Quarterly, 48 (2003), pp. 263-305
[Mark-Herbert and von Schantz, 2007]
C. Mark-Herbert, C. von Schantz.
Communicating Corporate Social Responsibility – Brand management.
Electronic Journal of Business Ethics and Organization Studies, 12 (2007), pp. 4-11
[Márquez and Fombrun, 2005]
A. Márquez, C. Fombrun.
Measuring Corporate Social Responsibility.
Corporate Reputation Review, 7 (2005), pp. 304-308
[Maxfield, 2008]
S. Maxfield.
Reconciling corporate citizenship and competitive strategy: Insights from economic theory.
Journal of Business Ethics, 80 (2008), pp. 367-377
[McDonough and Braungart, 2002]
W. McDonough, M. Braungart.
Design for the Triple Top Line: new tools for sustainable commerce.
Corporate Environmental Strategy, 9 (2002), pp. 251-258
[Melé et al., 2011]
D. Melé, A. Argandoña, C. Sanchez-Runde.
Facing the crisis: Toward a New Humanistic Synthesis for Business.
Journal of Business Ethics, 99 (2011), pp. 1-4
[Mole and Worrall, 2001]
K. Mole, L. Worrall.
Innovation, business performance and regional competitiveness in the West Midlands: evidence from the West Midlands Business Survey.
European Business Review, 13 (2001), pp. 353-364
[Morsing and Schultz, 2006]
M. Morsing, M. Schultz.
Corporate social responsibility communication: stakeholder information, response and involvement strategies.
Business Ethics: a European Review, 15 (2006), pp. 323-338
[Nieto Antolín and Fernández Gago, 2004]
M. Nieto Antolín, R. Fernández Gago.
Responsabilidad social corporativa: la última innovación del management.
Universia Business Review, Primer trimestre, (2004), pp. 28-39
[Nieto, 2009]
M. Nieto.
Puntos de vista sobre RSE en la coyuntura económica actual”.
Revista de RSE, 2 (2009),
[Norman and McDonald, 2003]
W. Norman, C.h. McDonald.
Getting to the Bottom of Triple Bottom Line.
Business Ethics Quarterly, 14 (2003), pp. 243-262
[Nunnally, 1978]
J.C. Nunnally.
Phychometric Theory.
McGraw-Hill, (1978),
[Observatorio, 2012]
Observatorio RSC-Pyme y de la Cátedra de RSC de la Universidad de Murcia (2012). Nivel de RSC en las Empresas de la Región de Murcia. Implantación de prácticas con los grupos de interés y efectos de la crisis económica.
[Organización, 2005]
Organización para la Cooperación y el Desarrollo (OCDE) (2005). Manual de Oslo, Using Patent Data as Science and Technology Indicators. Tercera edición.
[Orlitzky et al., 2003]
M. Orlitzky, F.L. Schmidt, S.L. Rynes.
Corporate social and financial performance: a meta-analysis.
Organization Studies, 24 (2003), pp. 403-441
[Orpen, 1987]
C. Orpen.
The attitudes of United States and South African Managers to Corporate Social Responsibility.
Journal of Business Ethics, 6 (1987), pp. 89-96
[Oskarsson and von Malmborg, 2005]
K. Oskarsson, F. von Malmborg.
Integrated Management Systems as a Corporate Response to Sustainable Development.
Corporate Social Responsibility and Environmental Management, 12 (2005), pp. 121-128
[Papmehl, 2002]
A. Papmehl.
Beyond the Gaap.
CMA Management, 76 (2002), pp. 20-25
[Pelham and Wilson, 1996]
A. Pelham, D. Wilson.
A longitudinal study of the impact of market structure, firm structure, strategy, and market orientation culture on dimensions of smallfirm performance.
The American Marketing Association, 24 (1996), pp. 27-43
[Perks and Riihela, 2004]
H. Perks, N. Riihela.
An exploration of inter-functional integration in the new service development process.
The Service Industries Journal, 24 (2004), pp. 37-63
[Pfeffer, 1994]
J. Pfeffer.
Competitive advantage trough people.
California Management Review, 36 (1994), pp. 9-29
[Pivato et al., 2008]
S. Pivato, N. Misani, A. Tencati.
The impact of corporate social responsibility on consumer trust: the case of organic food.
Business Ethics: A European Review, 17 (2008), pp. 3-12
[Porter, 1980]
M.E. Porter.
Competitive Strategy: techniques for analyzing industries and competitors.
The Free Press, (1980),
[Porter, 1991]
M.E. Porter.
Towards a dynamic theory of strategy.
Strategic Management Journal, 12 (1991), pp. 95-117
[Porter and Kramer, 2006]
M.E. Porter, M.R. Kramer.
The link between competitive advantage and corporate responsibility.
Harvard Business Review, 84 (2006), pp. 78-92
[Powell, 1996]
T.C. Powell.
How much industry matter?.
An alternative empirical test. Strategic Management Journal, 17 (1996), pp. 323-334
[Quazi and O’Brien, 2000]
A.M. Quazi, D. O’Brien.
An empirical test of a cross-national model of Corporate Social Responsibility.
Journal of Business Ethics, 25 (2000), pp. 33-51
[Ravichandran, 2000]
T. Ravichandran.
Swiftness and intensity of administrative innovation adoption: an empirical study of TQM in information systems.
Decision Sciences, 31 (2000), pp. 691-724
[Ringle et al., 2005]
Ringle, C.M., Wende, S. y Will, A. (2005). Smart PLS 2.0 (beta). Disponible en: http://www.smartpls.de.
[Singhapakdi et al., 1996]
A. Singhapakdi, S.J. Vitell, K.C. Rallapalli, K.L. Kraft.
The perceived role of Ethics and Social Responsibility: a scale development.
Journal of Business Ethics, 15 (1996), pp. 1131-1140
[Sirgy, 2002]
M.J. Sirgy.
Measuring corporate performance by building on the stakeholders model of business ethics.
Journal of Business Ethics, 35 (2002), pp. 143-162
[Smith, 2005]
T. Smith.
Institutional and social investors find common ground.
Journal of Investing, 14 (2005), pp. 57-65
[Spanos and Lioukas, 2001]
Y.E. Spanos, S. Lioukas.
Examination into the Causal Logic of Rent Generation: Contrasting Porter's Competitive Strategy Framework and the Resource Based Perspective.
Strategic Management Journal, 22 (2001), pp. 907-934
[Storey, 1994]
D. Storey.
Understanding the Small Business Sector.
Rutledge, (1994),
[Turban and Greening, 1997]
D.B. Turban, D.W. Greening.
Corporate Social Performance and Organizational Attractiveness to Prospective Employees”.
Academy of Management Journal, 40 (1997), pp. 658-673
[Turker, 2008]
D. Turker.
Measuring Corporate Social Responsibility: a scale development study.
Journal of Business Ethics, 85 (2008), pp. 411-427
[Ullman, 1985]
A. Ullman.
Data in Search of a Theory: A Critical Examination of the Relationship Among Social Performance, Social Disclosure and Economic Performance of US firms.
Academy of Management Review, 10 (1985), pp. 540-557
[Utterback, 1994]
J. Utterback.
Mastering the Dynamics of Innovation.
Harvard Business School Press, (1994),
[Venkatraman and Ramanujam, 1986]
N. Venkatraman, V. Ramanujam.
The measurement of business performance in strategy research: a comparison of approaches.
Academy of Management Review, 11 (1986), pp. 801-814
[Vicente, 2007]
Vicente, A., Balderas, A., Ruiz, M. y Tamayo, U.;1; (2007). Responsabilidad social en la empresa y competitividad. Serie Estudios Xertatu. Disponible en: http://www. xertatu.net.
[Vilanova et al., 2009]
M. Vilanova, J.M. Lozano, D. Arenas.
Exploring the nature of the relationship between CSR and competitiveness.
Journal of Business Ethics, 87 (2009), pp. 57-69
[Wagner, 2010]
M. Wagner.
Corporate social performance and innovation with high social benefits: A quantitative analysis.
Journal of Business Ethics, 94 (2010), pp. 581-594
[Wagner and Schalteggers, 2003]
M. Wagner, S. Schalteggers.
How does sustainability performance relate to business competitiveness?.
Greener Management International, 44 (2003), pp. 5-17
[Warren and Hutchinson, 2000]
L. Warren, W. Hutchinson.
Success factors for high-technology SMEs: A case Study from Australia.
Journal of Small Business Management, (2000), pp. 86-91
[Webb et al., 2008]
D.J. Webb, L.A. Mohr, K.E. Harris.
“A re-examination of socially responsible consumption and its measurement.
Journal of Business Research, 61 (2008), pp. 91-98
[Weber, 2008]
M. Weber.
The business case for corporate social responsibility: A companylevel measurement approach for CSR.
European Management Journal, 26 (2008), pp. 247-261
[Wernerfelt, 1984]
B. Wernerfelt.
A Resource-based View of the Firm.
Strategic Management Journal, 5 (1984), pp. 171-180
[Wiklund and Shepperd, 2003]
J. Wiklund, D. Shepperd.
Knowledge-based resources, entrepreneurial orientation and the performance of small and medium-sized businesses.
Strategic Management Journal, 24 (2003), pp. 1307-1314
[Yusuf, 1995]
A. Yusuf.
Critical success factors for small business: perceptions of South Pacific entrepreneurs.
Journal of Small Business Management, (1995), pp. 68-73
[Zahra et al., 2000]
S. Zahra, D. Neubaum, M. Huse.
Entrepreneurship in Medium-Size Companies: Exploring the Effects of Ownership and Governance Systems.
Journal of Management, 26 (2000), pp. 947-976
Copyright © 2013. Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
