摘要：Corporate Social Responsibility (CSR) has become a strategic issue of great importance to business management nowadays and top managers play a major role in the design and implementation of CSR policies. Given the significance of perception as a determinant of behavior, the way managers perceive the role of CSR constitutes an interesting research topic and we carried out an empirical analysis on a sample of 324 Spanish top managers to shed some light on it. The results showed the existence of two different groups of managers depending on the preeminence given to CSR. Although some characteristics of the companies were found different between the managers of both groups, the individual features studied did not differ significantly. In general, managers highly valued CSR, which let us expect an increasing of its presence in the strategic decision-making process.
其他摘要：Corporate Social Responsibility (CSR) has become a strategic issue of great importance to business management nowadays and top managers play a major role in the design and implementation of CSR policies. Given the significance of perception as a determinant of behavior, the way managers perceive the role of CSR constitutes an interesting research topic and we carried out an empirical analysis on a sample of 324 Spanish top managers to shed some light on it. The results showed the existence of two different groups of managers depending on the preeminence given to CSR. Although some characteristics of the companies were found different between the managers of both groups, the individual features studied did not differsignificantly. In general, managers highly valued CSR, which let us expect an increasing of its presence in the strategic decision-making process.
