Por favor, use este identificador para citar o enlazar este ítem: https://hdl.handle.net/11000/30749

The relation between corporate social responsibility certification and financial performance: An empirical study in Spain


no-thumbnailVer/Abrir:

 The relation between corporate social responsibility certification and financial performance.pdf



1,17 MB
Adobe PDF
Compartir:

Este recurso está restringido

Título :
The relation between corporate social responsibility certification and financial performance: An empirical study in Spain
Autor :
Brotons, Jose M  
Sansalvador, Manuel E.  
Editor :
Wiley
Departamento:
Departamentos de la UMH::Estudios Económicos y Financieros
Fecha de publicación:
2020-01-07
URI :
https://hdl.handle.net/11000/30749
Resumen :
The relation between corporate social responsibility (CSR) and financial performance (FP) has been widely dealt with in specialized literature. This study has two points of interest: first, we develop a new tool which financially quantifies the value contributed to companies that are committed to CSR; then, we make a practical application of this tool through an empirical study focused on Spanish companies. This study is especially innovative because of the fuzzy methodology used and the way it defines CSR through the IQNet SR10 certification of social responsibility systems. In addition, the measurement of CSR through IQNet SR10 certification is a completely new approach to the subject. An interesting conclusion can be drawn from the empirical study: IQNet SR10 CSR certification increases the value of businesses. However, neither size nor the economic sector they belong to influence this relationship significantly.
Palabras clave/Materias:
corporate social responsibility
empirical study
financial performance
fuzzy logic
IQNet SR10
Área de conocimiento :
CDU: Ciencias sociales: Economía
Tipo de documento :
info:eu-repo/semantics/article
Derechos de acceso:
info:eu-repo/semantics/closedAccess
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
DOI :
https://doi.org/10.1002/csr.1899
Aparece en las colecciones:
Artículos Estudios Económicos y Financieros



Creative Commons La licencia se describe como: Atribución-NonComercial-NoDerivada 4.0 Internacional.