Responsabilidad social en las pymes: análisis exploratorio de factores explicativos

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

Autores/as

  • Paula Lechuga
  • Jesús Herrera-Madueño
  • Manuel Larran Jorge
  • Domingo Martínez-Martínez
DOI: https://doi.org/10.1016/j.rcsar.2014.10.003
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.

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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

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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: Corporate social responsibility practices in Spanish small and medium businesses: Explanatory factors analysis. Revista de Contabilidad - Spanish Accounting Review, 19(1), 31–44. https://doi.org/10.1016/j.rcsar.2014.10.003
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