The relationship of CSR and the business profit: can the most responsible companies be more profitable?

Faedpyme International Review

Antonio Miguel Gil Salmerón¹ 

[1] Universitat Oberta de Catalunya;

关键词: Responsabilidad Social Corporativa;    RSC;    ética;    sostenibilidad;    responsable;    rentabilidad;    medio ambiente;    ROA;    regresión lineal;    EBITDA.;   

DOI  :  10.15558/fir.v5i8.107

来源: DOAJ

【 摘 要 】

Persistent financial crisis and the cases of corruption afflicting Spain have broken the trust of society that forcefully demands an ethical, responsible and sustainable management of organizations, which are not immune to environmental problems. The effects of globalization, the introduction of tecnoestructura as a management model, technological and socio-economic changes have reshaped the cultural, management and ownership system of the current company, the company nowadays is transferred the responsibility to combine growth and competitiveness with social development and environmental improvement. This reconfiguration of business management model is implemented with the introduction of Corporate Social Responsibility (CSR) in the strategic plans of the companies with the purpose of achieving a competitive advantage. The question is: can the most responsible companies be more profitable? The introduction of CSR in the organizational culture of the companies involved as a vector, accelerates the profitability of the companies that apply it: the higher level of CSR used, the more profitable the companies are. These conclusions are determined from a linear regression analysis comparing the ROA –return on assets– to CSR levels in a hundred companies with higher levels of sustainability that operate in Spain, according to a survey published in 2014 by the Monitor business Corporate Reputation (Merco)

【 授权许可】

Unknown