Lechuga, P. et al. 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 (ene. 2016), 31–44. DOI:https://doi.org/10.1016/j.rcsar.2014.10.003.