首页    期刊浏览 2024年11月30日 星期六
登录注册

文章基本信息

  • 标题:Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives
  • 本地全文:下载
  • 作者:Dolores Gallardo-Vázquez ; Luis Enrique Valdez Juárez
  • 期刊名称:Revista de Contabilidad
  • 电子版ISSN:1138-4891
  • 出版年度:2022
  • 卷号:25
  • 期号:1
  • DOI:10.6018/rcsar.406431
  • 语种:English
  • 出版社:Elsevier B.V.
  • 摘要:Corporate social responsibility (CSR) strategies have become an important research topic in recent years as they can generate numerous benefits for organizations, especially when an adequate market orientation (MO) has been defined. In this sense, several research questions arise: do companies have enough CSR information to implement appropriate strategies? Does the information that they have gathered allow them to define a complete set of CSR activities (response) based on the triple bottom line approach? And, once they have carried out their initiatives, do these companies ensure adequate dissemination of the results to stakeholders?. In order to answer the above questions, this study sought to examine companies’ CSR orientation from a MO perspective. Working with data on a sample of 165 firms in Spain, during January 15th and February 15th, 2017, structural equation modeling was used to test a set of research hypotheses. The results reveal an important link between information, response, and diffusion and help extend the MO strategy concept. CSR information has a positive, direct influence on the development of initiatives covering three dimensions (economic, social and environmental). In addition, a direct relationship exists between the development of social and environmental initiatives and CSR disclosure. This research’s findings contribute to the literature on interest groups and business sustainability. Also, they confirm that the development of social and environmental initiatives contributes positively to CSR dissemination and to the generation of competitive advantages. This way, collecting CSR information constitutes a valuable asset. With respect to the limitations of the study, the answers reflected each SME leader’s subjective opinion, the variables’ measurement was dealt with through reflective models using the PLS technique based on variance and only Spanish companies already oriented toward CSR participated in the study.
国家哲学社会科学文献中心版权所有