Responsabilidad social en las pymes: análisis exploratorio de factores explicativos

Corporate social responsibility practices in Spanish small and medium businesses: Explanatory factors analysis

  • Paula Lechuga
  • Jesús Herrera-Madueño
  • Manuel Larran Jorge
  • Domingo Martínez-Martínez
Palabras clave: Responsabilidad social empresarial, Pequeñas y medianas empresas, Grupos de interés

Resumen

Es indiscutible el creciente interés que están despertando las cuestiones asociadas a la responsabilidad social (RSE), no solo desde el plano académico sino también desde una dimensión social. En este contexto pretendemos, con el presente trabajo, analizar el nivel de desarrollo y de desempeño que las pequeñas y medianas empresas pueden tener en relación con las actividades de RSE. Igualmente, se pretende indagar sobre la relación que estas actividades pueden guardar con diversos factores organizativos como diversidad de género, nivel de formación del propietario/gerente, estructura de la propiedad, el tamaño y el sector. Los resultados, de carácter exploratorio, permiten sostener que las empresas españolas tienen una actitud positiva hacia la RSE y que, por término medio, se involucran en numerosas actividades socialmente responsables, siendo el nivel de formación del gerente/propietario, el tamaño y el sector los factores que más contribuyen en la explicación del desempeño socialmente responsable de las Pymes.

Descargas

La descarga de datos todavía no está disponible.

Biografía del autor/a

Paula Lechuga

 

C/ SERAFIN ALVAREZ CAMPANA nº 1, ESC. 3, 3º-C
EL PUERTO DE SANTA MARIA
CADIZ
11500
SPAIN

Jesús Herrera-Madueño

 

Facultad de Ciencias Económicas y Empresariales
Av. Duque de Nájera 8
Av. Duque de Nájera 8
Cádiz
Cádiz
11130
SPAIN

Manuel Larran Jorge

 

Avenida Duque de Najera nº 8
Cadiz
SPAIN

Domingo Martínez-Martínez

 

 

Citas

[Abdellatif et al., 2010] M. Abdellatif, B. Amann, J. Jaussaud. Family versus non-family business: A comparison of international strategies. Journal of Family Business Strategy, 1 (2010), pp. 108-116

[Aguinis y Glavas, 2012] H. Aguinis, A. Glavas. What we know and don’t know about corporate social responsibility: A review and research agenda. Journal of Management, 38 (2012), pp. 932-968

[Amann et al., 2011] B. Amann, J. Jaussaud, I. Martinez. Corporate social responsibility in Japan: Family and non-family business differences and determinants. Asian Business & Management, 11 (2011), pp. 329-345 http://dx.doi.org/10.1016/j.jhealeco.2016.01.004

[Aragón-Correa et al., 2008] J.A. Aragón-Correa, N. Hurtado-Torres, S. Sharman, V.J. García-Morales. Environmental strategy and performance in small firms: A resource-based perspective. Journal of Environmental Management, 86 (2008), pp. 88-103 http://dx.doi.org/10.1016/j.jenvman.2006.11.022

[AECA, 2004] Asociación Española de Contabilidad y Administración de Empresas (2004): Marco Conceptual de la Responsabilidad Social Corporativa. Documentos AECA, Serie Responsabilidad Social Corporativa n.° 1.

[Allen, 2009] D. Allen. A novel approach to business ethics training. Improving moral reasoning in just a few weeks. Journal of Business Ethics, 88 (2009), pp. 367-379

[Astrachan et al., 2003] J.H. Astrachan, S.A. Zahra, P. Sharma. Family-Sponsored Ventures. Kauffman Foundation, (2003)

[Baden et al., 2009] D.A. Baden, I.A. Harwood, D.G. Woodward. The effect of buyer pressure on suppliers in SMEs to demonstrate CSR practices: An added incentive or counter productive?. European Management Journal, 27 (2009), pp. 429-441

[Bajo y Fernández, 2009] A. Bajo, J.L. Fernández. La responsabilidad social y la ética empresarial en un paradigma de empresa sostenible. Cátedra Javier Benjumea de Ética Económica y Empresarial,

[Barberá et al., 2011] E. Barberá, A. Ramos, C. Candela. Laberinto de cristal en el liderazgo de las mujeres. Psicothema, 23 (2011), pp. 173-179

[Battaglia et al., 2010] M. Battaglia, L. Bianchi, M. Frey, F. Iraldo. An innovative model to promote CSR among SMEs operating in industrial clusters: Evidence from an EU project. Corporate Social - Responsibility and Environmental Management, 17 (2010), pp. 133-141

[Baumann-Pauly et al., 2013] D. Baumann-Pauly, C. Wickert, L. Spence, A. Georg. Organizing corporate social responsibility in small and large firms: Size matters. Journal of Business Ethics, 115 (2013), pp. 693-705

[Bear et al., 2010] S. Bear, N. Rahman, C. Post. The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97 (2010), pp. 207-221

[Bernardi y Threadgill, 2010] R.A. Bernardi, V.H. Threadgill. Women directors and corporate social responsibility. Electronic Journal of Business Ethics and Organization Studies, 15 (2010), pp. 15-21

[Besser, 1998] T.L. Besser. The significance of community to business social responsibility. Rural Sociology, 63 (1998), pp. 412-431

[Bingham et al., 2011] J.B. Bingham, W.G. Dyer Jr., I. Smith, G.L. Adams. A stakeholder identity orientation approach to corporate social performance in family firms. Journal of Business Ethics, 99 (2011), pp. 565-585

[Block, 2010] J. Block. Family management, family ownership, and downsizing: evidence from S&P 500 firms. Family Business Review, 23 (2010), pp. 1-22

[Boesso y Michelon, 2010] G. Boesso, G. Michelon. The effects of stakeholder priorization on corporate financial performance: An empirical investigation. International Journal of Management, 27 (2010), pp. 470-496

[Brammer et al., 2007] S. Brammer, A. Millington, B. Rayton. The contribution of corporate social responsibility to organizational commitment. International Journal of Human Resource Management, 18 (2007), pp. 1701-1719

[Brice, 2013] W.D. Brice. Family firm culture and performance: Specific empirical evidence. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3 (2013), pp. 5-17

[Burgess y Tharenou, 2002] Z. Burgess, P. Tharenou. Women board directors: Characteristics of the few. Journal of Business Ethics, 37 (2002), pp. 39-49

[Casado y Rodríguez, 2009] F. Casado, M.A. Rodríguez. La RSE en la gran empresa familiar española [Documento 155]. Instituto de la Empresa Familiar, (2009)

[Castaño et al., 2009] C. Castaño, J. Laffarga, C. Iglesias, P. de Fuentes, J. Martín, R. Llorente. Mujeres y poder empresarial en España [Documento 108]. Instituto de la Mujer, Ministerio de Igualdad, (2009)

[Cegarra-Leiva et al., 2012] D. Cegarra-Leiva, E. Sanchez-Vidal, J.G. Cegarra-Navarro. Understanding the link between work life balance practices and organisational outcomes in SMEs. The mediating effect of a supportive culture. Personnel Review, 41 (2012), pp. 359-379

[Charitoudi et al., 2011] G. Charitoudi, N. Sariannidis, G. Giannarakis. The development guide for corporate social responsibility programming. European Journal of Scientific Research, 65 (2011), pp. 20-27

[Child, 1972] J. Child. Organizational structure, environment and performance: The role of strategic choice. Sociology, 6 (1972), pp. 1-22

[Child, 1997] J. Child. In the analysis of action, structure, organization and environment: Retrospect and prospect strategic choice in the analysis of action, structure, organization and environment. Retrospect and prospect. Organization Studies, 18 (1997), pp. 43-76

[Ciliberti et al., 2008] F. Ciliberti, P. Pontrandolfo, B. Scozzi. Investigating corporate social responsibility in supply chains: A SME perspective. Journal of Cleaner Production, 16 (2008), pp. 1579-1588

[Dawson et al., 2002] S. Dawson, J. Breen, L. Satyen. The ethical outlook of micro business operators. Journal of Small Business Management, 40 (2002), pp. 302-313

[De Miguel, 2011] De Miguel ML (2011). La Responsabilidad Social Empresarial en la pequeña y mediana empresa: Guía de buenas prácticas. Proyecto Impulsa-RSE Pyme financiado por el Ministerio de Industria, Turismo y Comercio.

[Debeljuh y las Heras, 2010] P. Debeljuh, M. las Heras. Mujer y Liderazgo. LID Editorial, (2010)

[Déniz y Cabrera, 2005] M.C. Déniz, M.K. Cabrera. Corporate social responsibility and family business in Spain. Journal of Business Ethics, 56 (2005), pp. 27-36

[Eagly, 1987] A.H. Eagly. Sex Differences in Social Behavior. A Social Role Interpretation. Erlbaum, (1987)

[Eagly et al., 2000] A.H. Eagly, W. Wood, A.B. Diekman. Social role theory of sex differences and similitaries: A current appraisal. The Developmental Social Psycology of Gender,

[Fassin, 2008] Y. Fassin. SMEs and the fallacy of formalising CSR. Business Ethics: A European Review, 17 (2008), pp. 364-378

[Fisher et al., 2009] K. Fisher, J. Geenen, M. Jurcevic, K. Mcclintock, G. Davis. Applying asset-based community development as a strategy for CSR: A Canadian perspective on a win-win for stakeholders and SMEs. Business Ethics: A European Review, 18 (2009), pp. 66-82

[Fitzgerald et al., 2010] M.A. Fitzgerald, G.W. Haynes, H.L. Schrank, S.M. Danes. Socially responsible processes of small family business owners: Exploratory evidence from the National Family Business Survey. Journal of Small Business Management, 48 (2010), pp. 524-551

[Freeman, 1984] R.E. Freeman. Strategic management: A stakeholder approach. Pitman Publishing, (1984)

[Fritzsche y Oz, 2007] D. Fritzsche, E. Oz. Personal values’ influence on the ethical dimension of decision making. Journal of Business Ethics, 75 (2007), pp. 335-343

[Fúlöp et al., 2000] G. Fúlöp, R. Hisrich, K. Szegedi. Business ethics and social responsibility in transition economies. Journal of Management Development, 19 (2000), pp. 5-31

[Gallardo-Vázquez y Sánchez-Hernández, 2013] D. Gallardo-Vázquez, M.I. Sánchez-Hernández. Análisis de la incidencia de la Responsabilidad Social Empresarial en el éxito competitivo de las microempresas y el papel de la innovación. Universia Business Review, 38 (2013), pp. 14-31

[García-Borbolla et al., 2009] A. García-Borbolla, J. Herrera, M. Larrán, G. Sánchez, A. Suárez. Análisis empírico de la influencia de la propiedad familiar sobre la orientación estratégica de las pequeñas y medianas empresas. Investigaciones Europeas de Dirección y Economía de la Empresa, 15 (2009), pp. 45-58

[Godos-Díez et al., 2011] J.L. Godos-Díez, R. Fernández-Gago, A. Martínez-Campillo. How important are CEOs to CSR practices? An analysis of the mediating effect of the perceived role of ethics and social responsibility. Journal of Business Ethics, 98 (2011), pp. 531-548

[Graafland, 2002] J.J. Graafland. Corporate social responsibility and family business. Paper Presented at the Research Forum of the Family Business Network 13 the Annual Conference,

[Granitz, 2003] N.A. Granitz. Individual, social and organizational sources of sharing and variation in the ethical reasoning of managers. Journal of Business Ethics, 42 (2003), pp. 101-125

[Groza et al., 2011] M.D. Groza, M.R. Pronschinske, M. Walker. Perceived organizational motives and consumer responses to proactive and reactive CSR. Journal of Business Ethics, 102 (2011), pp. 639-652

[Guibert Ucín, 2009] J.M. Guibert Ucín. Responsabilidad Social Empresarial: competitividad y casos de buenas prácticas en Pymes. Universidad de Deusto, (2009)

[Gulyás, 2009] Á. Gulyás. Corporate Social Responsibility in the British media industries — preliminary findings. Media, Culture & Society, 31 (2009), pp. 657-668 http://dx.doi.org/10.1016/j.micpath.2016.01.022

[Hambrick y Mason, 1984] D.C. Hambrick, P.A. Mason. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9 (1984), pp. 193-206

[Hammann et al., 2009] E.M. Hammann, A. Habisch, H. Pechlaner. Values that create value: Socially Responsible Business practices in SMEs — Empirical evidence from German companies. Business Ethics: A European Review, 18 (2009), pp. 37-51

[Hazlina y Seet, 2010] A. Hazlina, P.S. Seet. Gender variations in ethical and socially responsible considerations among SME entrepreneurs in Malaysia. International Journal of Business and Society, 11 (2010), pp. 77-88

[Herrera et al., 2013] J. Herrera, M. Larrán, D. Martínez-Martínez. Relación entre responsabilidad social y performance en las pequeñas y medianas empresas: revisión bibliográfica. Cuadernos de Gestión, 13 (2013), pp. 39-65

[Herrera et al., 2014] J. Herrera, M. Larrán, M.P. Lechuga, D. Martínez. Motivaciones hacia la Responsabilidad Social en las Pymes familiares. Revista de Empresa Familiar, 4 (2014), pp. 21-44

[Ibrahim y Angelidis, 1994] N.A. Ibrahim, J.P. Angelidis. Effect of board memberss gender on Corporate Social Responsiveness orientation. Journal of Applied Business Research, 10 (1994), pp. 35-40

[Jamali et al., 2009] D. Jamali, M. Zanhour, T. Keshishian. Peculiar strengths and relational attributes of SMEs in the context of CSR. Journal of Business Ethics, 87 (2009), pp. 355-377

[Jenkins, 2004] H. Jenkins. A critique of conventional CSR theory: An SME perspective. Journal of General Management, 29 (2004), pp. 37-57

[Jenkins, 2006] H. Jenkins. Small business champions for corporate social responsibility. Journal of Business Ethics, 67 (2006), pp. 241-256

[Kanji y Chopra, 2010] G.K. Kanji, P.K. Chopra. Corporate social responsibility in a global economy. Total Quality Management, 21 (2010), pp. 119-143

[Larrán, 2014] Larrán M. (coord.) (2014). Análisis del nivel de implantación de políticas de Responsabilidad Social en las Universidades Españolas. Conferencia de Consejos Sociales, colección Experiencias y Resultados, 3.

[Lau, 2010] C.L. Lau. A step forward: Ethics education matters!. Journal of Business Ethics, 92 (2010), pp. 565-584

[Lepoutre y Heene, 2006] J. Lepoutre, A. Heene. Investigating the impact of firm size on small business social responsibility: A critical review. Journal of Business Ethics, 67 (2006), pp. 257-273

[Long y Mathews, 2011] R.G. Long, K.M. Mathews. Ethics in the family firm: Cohesion through reciprocity and exchange. Business Ethics Quarterly, 21 (2011), pp. 287

[López-Gamero et al., 2009] M.D. López-Gamero, J.F. Molina-Azorín, E. Claver-Cortés. The whole relationship between environmental variables and firm performance: Competitive advantage and firm resources as mediator variables. Journal of Environmental Management, 90 (2009), pp. 3110-3121 http://dx.doi.org/10.1016/j.jenvman.2009.05.007

[Mahoney y Thorne, 2005] L.S. Mahoney, L. Thorne. Corporate Social Responsibility and long-term compensation: Evidence from Canada. Journal of Business Ethics, 57 (2005), pp. 241-253

[Mark-Herbert y von Schantz, 2007] C. Mark-Herbert, C. von Schantz. Communicating Corporate Social Responsibility. Electronic Journal of Business Organization, 12 (2007), pp. 4-11

[Marnburg, 2003] E. Marnburg. Educational impacts on academic business practionerss moral reasoning and behaviour: Effects of short courses in ethics or philosophy. Business Ethics: A European Review, 12 (2003), pp. 403-413

[Maxhaam y Netemeyer, 2003] J.G. Maxhaam III, R.G. Netemeyer. Firms reap what they sow: The effects of shared values and perceived organizational justice on customers evaluations of complaint handling. Journal of Marketing, 67 (2003), pp. 46-56

[Nielsen y Thomsen, 2009] A.E. Nielsen, C.H. Thomsen. Investigation CSR communication in SMEs: A case study among Danish middle managers. Business Ethics: A European Review, 18 (2009), pp. 83-93

[Nguyen et al., 2008] N.T. Nguyen, M.T. Basuray, W.P. Smith, D. Kopka, D. McCulloh. Moral issues and gender differences in ethical judgement using Reidenbach and Robinsons (1990) Multidimensional Ethics Scale: Implications in teaching of business ethics. Journal of Business Ethics, 77 (2008), pp. 417-430

[Orlitzky, 2005] M. Orlitzky. Social responsibility and financial performance: Trade-off or virtuous circle?. University of Auckland Business Review, 7 (2005), pp. 37-43

[Pedersen, 2009] E.R. Pedersen. The many and the few: Rounding up the SMEs that manage CSR in the supply chain. Supply Chain Management: An International Journal, 14 (2009), pp. 109-116

[Perrini et al., 2006] F. Perrini, S. Pogutz, A. Tencati. Corporate social responsibility in Italy: State of the art. Journal of Business Strategies, 23 (2006), pp. 65-91

[Perrini et al., 2007] F. Perrini, A. Russo, A. Tencati. CSR strategies of SMEs and large firms. Evidence from Italy. Journal of Business Ethics, 74 (2007), pp. 285-300

[Petersen y Vredenburg, 2009] H.L. Petersen, H. Vredenburg. Morals or Economics? Institutional investor preferences for Corporate Social Responsibility. Journal of Business Ethics, 90 (2009), pp. 1-14

[Porter y Kramer, 2006] M.E. Porter, M.R. Kramer. Strategy and society: The link between competitive advantage and Corporate Social Responsibility. Harvard Business Review, 84 (2006), pp. 78-92

[Preuss y Perschke, 2010] L. Preuss, J. Perschke. Slipstreaming the larger boats: Social responsibility in medium-sized businesses. Journal of Business Ethics, 92 (2010), pp. 531-551

[Reverte, 2009] C. Reverte. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88 (2009), pp. 351-366

[Reyes y Sacristán, 2003] L.E. Reyes, M. Sacristán. Análisis de las diferencias de comportamiento de las empresas familiares cotizadas. Revista Europea de Dirección y Economía de la Empresa, 12 (2003), pp. 57-70

[Rosener, 1995] J.B. Rosener. Americas Competitive Secret: Utilizing Women as a Management Strategy. Oxford University Press, (1995)

[Russo y Tencati, 2009] A. Russo, A. Tencati. Formal vs. informal CSR strategies: Evidence from Italian micro, small, medium-sized, and large firms. Journal of Business Ethics, 85 (2009), pp. 339-353

[Sánchez Hernández y Montes Romero, 2010] R. Sánchez Hernández, A. Montes Romero. Las políticas de igualdad de género uno de los pilares de la Responsabilidad Social Corporativa. Revista del Ministerio de Trabajo e Inmigración, 86 (2010), pp. 17-44

[Santos, 2011] M. Santos. CSR in SMEs: Strategies, practices, motivations and obstacles. Social Responsibility Journal, 7 (2011), pp. 490-508

[Simga-Mugan et al., 2005] C. Simga-Mugan, B.A. Daly, D. Onkal, L. Kavut. The influence of nationality and gender on ethical sensitivity: An application of the issue-contingent model. Journal of Business Ethics, 57 (2005), pp. 139-159

[Sirmon y Hitt, 2003] D.G. Sirmon, M.A. Hitt. Managing resources: Linking unique resources, management, and wealth creation in family firms. Entrepreneurship Theory and Practice, 27 (2003), pp. 339-358

[Spence, 2007] L.J. Spence. CSR and small business in a European policy context: The five Cs of CSR and small business research agenda 2007. Business and Society Review, 112 (2007), pp. 533-552

[Spence y Perrini, 2009] L.J. Spence, F. Perrini. Practice and politics: Ethics and social responsibility in SMEs in the European Union. African Journal of Business Ethics, 4 (2009), pp. 20-31

[Spence y Rutherfoord, 2001] L.J. Spence, R. Rutherfoord. Social responsibility, profit maximisation and the small firm owner-manager. Journal of Small Business and Enterprise Development, 8 (2001), pp. 126-139

[Spence et al., 2003] L.J. Spence, R. Schmidpeter, A. Habisch. Assessing social capital: Small and medium sized enterprises in Germany and the UK. Journal of Business Ethics, 47 (2003), pp. 17-29

[Stanaland et al., 2011] A.J.S. Stanaland, M.O. Lwin, P.E. Murphy. Consumer perceptions of the antecedents and consequences of Corporate Social Responsibility. Journal of Business Ethics, 102 (2011), pp. 47-55

[Strautmanis, 2008] J. Strautmanis. Employees’ values orientation in the context of corporate social responsibility. Baltic Journal of Management, 3 (2008), pp. 346-358

[Sweeney, 2007] L. Sweeney. Corporate Social Responsibility in Ireland: Barriers and opportunities experienced by SMEs when undertaking CSR. Corporate Governance, 7 (2007), pp. 516-523

[Tencati et al., 2004] A. Tencati, F. Perrini, S. Pogutz. New tools to foster corporate socially responsible behavior. Journal of Business Ethics, 53 (2004), pp. 173-190

[Tilley, 2000] F. Tilley. Small firm environmental ethics: How deep do they go?. Business Ethics: A European Review, 9 (2000), pp. 31-41

[Uhlaner et al., 2004] L.M. Uhlaner, H.J.M. van Goor-Balk, E. Masurel. Family business and corporate social responsibility in a sample of Dutch firms. Journal of Small Business and Enterprise Development, 11 (2004), pp. 186-194

[Van Buren, 2005] H.J. Van Buren III. An employee-centered model of Corporate Social Performance. Business Ethics Quarterly, 15 (2005), pp. 687-709

[Vives, 2006] A. Vives. Social and Environmental Responsibility in Small and medium enterprises in Latin America. The Journal of Corporate Citizenship, 21 (2006), pp. 39-50

[Wagner, 2010] M. Wagner. Corporate social performance and innovation with high social benefits: A quantitative analysis. Journal of Business Ethics, 94 (2010), pp. 581-594

[Walls et al., 2007] J.L. Walls, P. Phan, P. Berrone. A longitudinal study of the link between corporate governance and environmental strategy. Paper presented at the Sixty-Sixth Annual Meeting of the Academy of Management,

[Ward, 2004] J.L. Ward. Perpetuating the Family Business. 50 Lessons Learned From Long Lasting, Successful Families in Business. Palgrave Macmillan, (2004)

[Webb, 2004] E. Webb. An examination of socially responsible firms?? board structure. Journal of Management and Governance, 8 (2004), pp. 255-277

[Weiers, 2006] R.M. Weiers. Introducción a la estadística para negocios. 5.a ed., Thomson Eds, (2006)

[Williamson y Lynch-Wood, 2008] D. Williamson, G. Lynch-Wood. Social and environmental reporting in UK company law and the issue of legitimacy. Corporate Governance: The International Journal of Business in Society, 8 (2008), pp. 128-140

[Wu, 2003] C.F. Wu. A study of the adjustment of ethical recognition and ethical decision-making of managers-to-be across the Taiwan Strait before and after receiving a business ethics education. Journal of Business Ethics, 45 (2003), pp. 291-307

[Zellweger y Astrachan, 2008a] T. Zellweger, T. Astrachan. On the emotional value of owning a firm. Family Business Review, 21 (2008), pp. 347-363

[Zellweger y Nason, 2008b] T.M. Zellweger, R.S. Nason. A stakeholder perspective on family firm performance. Family Business Review, 21 (2008), pp. 203-216
Publicado
01-01-2016
Cómo citar
Lechuga, P., Herrera-Madueño, J., Larran Jorge, M., & Martínez-Martínez, D. (2016). Responsabilidad social en las pymes: análisis exploratorio de factores explicativos. Revista De Contabilidad - Spanish Accounting Review, 19(1), 31-44. https://doi.org/10.1016/j.rcsar.2014.10.003
Sección
Artículos

Artículos más leídos del mismo autor/a