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The relation between corporate social responsibility certification and financial performance: An empirical study in Spain
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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.
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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
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La licencia se describe como: Atribución-NonComercial-NoDerivada 4.0 Internacional.