Benchmarking Corporate Social Responsibility within Spanish Companies

被引：18

作者：

de-los-Angeles Gil-Estallo, Maria ^{[1
]}

Giner-de-la-Fuente, Fernando ^{[2
]}

Griful-Miquela, Carles ^{[3
]}

机构：

[1] Univ Pompeu Fabra, Ramon Trias Fargas 25-27, Barcelona 08005, Spain

[2] Univ Alcala de Henares, Madrid 28801, Spain

[3] Univ Oberta Catalunya, Barcelona 08026, Spain

来源：

INTERNATIONAL ADVANCES IN ECONOMIC RESEARCH | 2009年 / 15卷 / 02期

关键词：

Corporate Social Responsibility (CSR); Return on Equity (ROE); Return on Assets (ROA);

D O I：

10.1007/s11294-008-9190-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper, the authors focus on the influence of corporate social responsibility (CSR) upon business profitability. In order to be capable of working with homogeneous data, the authors' starting point is to use the criteria defined by PricewaterhouseCoopers' work on the subject, and published by the Spanish journal Actualidad Economica. In this work, an index was created which assigns between one and five points to the companies depending on the importance given by them to CSR. The CSR measurement published by the Observatorio de la RSE will also be considered. In order to measure companies' profitability, this paper will take into account their return on equity (ROE) and return on assets (ROA) of 2005 and 2006. The authors' purpose is to demonstrate that the relationship between CSR and business profitability is neutral.

引用

页码：207 / 225

页数：19