Corporate social responsibility drivers and barriers according to managers' perception; Evidence from Spanish firms

Agudo-Valiente, José María (Universidad de Zaragoza) ; Garcés-Ayerbe, Concepción (Universidad de Zaragoza) ; Salvador-Figueras, Manuel (Universidad de Zaragoza)

Resumen: Corporate Social Responsibility (CSR) is becoming a dominant issue in both research and practice of management. However, the underlying processes in the relationship between the degree of development of CSR in companies and the drivers/barriers that determine this development are still at the center of an intense debate. The purpose of this empirical study is to examine these relationships. We investigate a sample of 416 Spanish firms; based on a multifactorial framework, our study considers both the subjective and objective drivers/barriers, analyzing their joint effect on the final degree of sustainability. A structural equation model is established and a Bayesian approach is used, enabling exact inferences about the model''s parameters and handling missing data with random imputation, thus increasing the study''s reliability. The results show that this degree is related to what managers believe CSR to be (subjective drivers/barriers) and what managers expect it to accomplish or outcomes (objective drivers/barriers).

Idioma: Inglés

DOI: 10.3390/su9101821

Año: 2017

Publicado en: SUSTAINABILITY 9, 10 (2017), [24 pp]
ISSN: 2071-1050

Factor impacto JCR: 2.075 (2017)

Categ. JCR: ENVIRONMENTAL STUDIES rank: 51 / 108 = 0.472 (2017) - Q2 - T2
Categ. JCR: GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY rank: 3 / 6 = 0.5 (2017) - Q2 - T2
Categ. JCR: GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY rank: 21 / 33 = 0.636 (2017) - Q3 - T2
Categ. JCR: ENVIRONMENTAL SCIENCES rank: 120 / 241 = 0.498 (2017) - Q2 - T2

Factor impacto SCIMAGO: 0.537 - Geography, Planning and Development (Q2) - Management, Monitoring, Policy and Law (Q2) - Renewable Energy, Sustainability and the Environment (Q3)

Financiación: info:eu-repo/grantAgreement/ES/DGA/CREVALOR
Financiación: info:eu-repo/grantAgreement/ES/MINECO/ECO2016-77843-P
Financiación: info:eu-repo/grantAgreement/ES/MINECO/ECO2016-79392-P

Tipo y forma: Artículo (Versión definitiva)

Área (Departamento): Área Organización de Empresas (Dpto. Direcc.Organiza.Empresas)
Área (Departamento): Área Métodos Cuant.Econ.Empres (Dpto. Estruc.Hª Econ.y Eco.Pb.)