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Two important lines of research come together in this paper: entrepreneurship and corporate social responsibility (CSR). Both stand out for their ability to contribute to sustainable development and generate competitive and social advantages. This study combined both approaches under the concept of CSR entrepreneurship (CSRE). A scale was developed to assess corporate socially responsible entrepreneurs’ traits in corporate contexts (i.e., CSRE-s). This quantitative measurement instrument was initially composed of 84 items, which were subjected to various validity and reliability tests. Exploratory factor and confirmatory factor analyses were conducted to identify the most significant determinant variables of individuals engaging in CSRE. The validated CSRE-s indicates that the corporate socially responsible entrepreneurship construct involves 6 entrepreneurship factors and 3 CSR dimensions—environmental, social, and economic—with 2 factors each (i.e., 6 factors), assessed by a total of 76 items. This research’s main contribution is the identification of CSRE features in entrepreneurs that together constitute an original, unique, and innovative framework for a sustainable development approach to entrepreneurship. The proposed conceptual model can be used to ensure the CSR values validated for the CSRE-s are incorporated into entrepreneurial training programs (i.e., universities), the public sector’s policies promoting entrepreneurship, and strategic business plans for expansion via entrepreneurship. The CSRE-s can be used to strengthen these three areas simultaneously, which should provide social advantages to all stakeholders via the sustainable management of entrepreneurial projects.

We offer an explanatory vision of the decision to disclose information on intangibles We offer an explanatory vision of the decision to disclose information on intangibles, due to the fact that it is an important aspect that seems to be ignored for the literature. The comprehension of why it is disclosed is fundamental to know the scope and the implications that such a decision supposes for the company and for its agents. For that we carry out the analysis of a global theoretical framework able to explain the decision to disclose for the companies. This analysis represents an innovation in the literature. The above mentioned framework will be formed by the combination of Institutional, Stakeholder and Contingent Theories, which will help us to obtain a more complete vision of the decision that occupies us. Equally, we propose to corroborate if our theoretical framework can be an underlying approach of the papers which shape this line of research. This question would validate its use and simultaneously our proposal. In order to achieve our aim, we have to realize a review of the state of the art in the topic and the implications that, related to our theoretical proposition, they represent.

Social movements and the consequences of the current health crisis resulting from COVID-19 have deepened social injustices and inequities, which can be addressed through the benchmarks set by the Sustainable Development Goals (SDGs). This research is related to the perspective of Higher Education Institutions (HEIs) as social transformation agents. The purpose of this research is to create a scale to measure students’ perception of the social responsibilities developed by HEIs from the SDGs’ perspective. A matrix solution was found after Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) composed of four dimensions. The constructs that form the four dimensions can be used to design strategies which contribute to the SDGs’ goals, for which it is necessary to have the opinions of the actors that are part of the educational community. Future research should consider carrying out comparative studies according to sociodemographic variables for a better understanding of the social phenomenon.

Entrepreneurship is becoming one of Spain's economic driving forces. The Triple Bottom Line concept has gained notoriety in the last 30 years, creating a theoretical framework that justifies the measuring of the organizations' results not only economically, but also socially and environmentally, which has raised the awareness of the need to add Corporate Social Responsibility to the organizations' strategies. The goals of this study are to analyse the current state of entrepreneurship in Spain, to link entrepreneurship with CSR and to establish which aspects of CSR can be challenging for entrepreneurs.

El objetivo del estudio consiste en analizar la calidad de la información financiera de las empresas españolas, comparando las empresas familiares y las no familiares, y relacionando dicha calidad con las prácticas de gobierno corporativo. Para alcanzar este objetivo se analizó una muestra de 650 empresas españolas durante el período 2011-2016. Con base en la teoría de la agencia y en la literatura sobre la riqueza socioemocional, los resultados muestran una mayor calidad de la información financiera en las empresas familiares, relación que se ve reforzada por los factores de gobierno corporativo. Nuestros resultados son consistentes con la investigación previa y con las premisas de la teoría de agencia, que indican menores asimetrías de información entre propietarios y gestores en el singular contexto de las empresas familiares. Además, nuestro trabajo proporciona evidencia empírica de que la participación de las mujeres en el consejo de administración contribuye a la mayor calidad de la información financiera en las empresas familiares, contribuyendo a explicar la heterogeneidad de las empresas familiares en términos de gestión del resultado contable. El estudio contribuye a cubrir la brecha que existe en la literatura sobre la influencia del contexto de empresa familiar y la influencia de la presencia de las mujeres en el consejo sobre la calidad de la información financiera. The objective of this study is to explore the quality of financial information of Spanish firms, by comparing family firms with non-family firms, and relating this quality with corporate governance practices. For this purpose, a sample of 650 Spanish firms was analysed during the period 2011-2016. Based on agency theory and socioemotional wealth literature, the results show a higher quality of financial information in family firms, a relationship which is reinforced by corporate governance factors. Our results are consistent with the scant previous research, and with the premises of agency theory, which indicate lower asymmetry of information between owners and managers in the singular context of family firms. Additionally, our work provides evidence that the participation of women on the board boosts the quality of financial information in family firms, contributing to the justification of family firm heterogeneity in terms of earnings management. This study contributes to reducing the gap in the literature on the influence of the family business context and the influence of women on the board on the quality of financial reporting.

The 2030 Agenda implies an important commitment that should be achieved by companies, countries, and governments, and the goals set should be worked on with the aim to boost the areas they address. Corporate social responsibility is a tool for organizations to act on behalf not only of the public but also of all stakeholders, as affirmed by the stakeholders' theory. Given the interest the stakeholders have in achieving the Sustainable Development Goals, it is important to observe the attitudes and behaviors that the organizations develop to achieve their intended contribution. This chapter analyzes the companies´ attitudes and behaviors developed to fulfill five SDGs (from 1 to 5). The study is focused on the content analysis of the corporate social responsibility reports of 16 car manufacturing companies. At the end, the authors propose some future lines of research.

Corporate social responsibility (CSR) strategies have become an important research topic in recent years as they can generate numerous benefits for organizations, especially when an adequate market orientation (MO) has been defined. In this sense, several research questions arise: do companies have enough CSR information to implement appropriate strategies? Does the information that they have gathered allow them to define a complete set of CSR activities (response) based on the triple bottom line approach? And, once they have carried out their initiatives, do these companies ensure adequate dissemination of the results to stakeholders?. In order to answer the above questions, this study sought to examine companies’ CSR orientation from a MO perspective. Working with data on a sample of 165 firms in Spain, during January 15th and February 15th, 2017, structural equation modeling was used to test a set of research hypotheses. The results reveal an important link between information, response, and diffusion and help extend the MO strategy concept. CSR information has a positive, direct influence on the development of initiatives covering three dimensions (economic, social and environmental). In addition, a direct relationship exists between the development of social and environmental initiatives and CSR disclosure. This research’s findings contribute to the literature on interest groups and business sustainability. Also, they confirm that the development of social and environmental initiatives contributes positively to CSR dissemination and to the generation of competitive advantages. This way, collecting CSR information constitutes a valuable asset. With respect to the limitations of the study, the answers reflected each SME leader’s subjective opinion, the variables’ measurement was dealt with through reflective models using the PLS technique based on variance and only Spanish companies already oriented toward CSR participated in the study. Las estrategias de responsabilidad social corporativa (RSC) se han convertido en un tema de investigación importante en los últimos años, ya que pueden generar numerosos beneficios para las organizaciones, especialmente cuando se ha definido una orientación adecuada al mercado (OM). En este sentido, nos surgen varias preguntas de investigación: £disponen las empresas de suficiente información de RSC para implementar adecuadas estrategias? £la información que poseen les permite definir un conjunto de actividades de RSC (respuesta) basadas en el enfoque del triple bottom line? Y, una vez que han llevado a cabo sus iniciativas, £estas empresas aseguran una adecuada difusión de los resultados a los grupos de interés?. Con el fin de dar respuesta a las anteriores cuestiones, este estudio buscó examinar la orientación de la RSC de las empresas desde una perspectiva OM. Trabajando con datos de una muestra de 165 empresas en España, durante el período comprendido desde el 15 de enero al 15 de febrero de 2017, se utilizaron los modelos de ecuaciones estructurales para probar un conjunto de hipótesis de investigación. Los resultados revelan un vínculo importante entre la información, la respuesta y la difusión y ayudan a extender el concepto de estrategia de OM. La información de RSC tiene una influencia positiva y directa en el desarrollo de iniciativas que cubren las tres dimensiones (económica, social y medioambiental). Además, existe una relación directa entre el desarrollo de iniciativas sociales y ambientales y la divulgación de la RSC. Los hallazgos de esta investigación contribuyen a la literatura sobre grupos de interés y sostenibilidad empresarial. Además, confirman que el desarrollo de iniciativas sociales y ambientales contribuye positivamente a la difusión de la RSE y a la generación de ventajas competitivas. De esta manera, la recogida de información de RSE constituye un activo valioso. Con respecto a las limitaciones del estudio, las respuestas reflejaron la opinión subjetiva de cada líder de las Pymes, la medición de las variables se trató a través de modelos reflectivos utilizando la técnica PLS basada en la varianza y solo las empresas españolas ya orientadas hacia la RSE participaron en el estudio.

It is undoubtable that entrepreneurship is an element that creates employment in economies. It is starting to be one of the economic motors of Extremadura, a region that, without ceasing to have the primary sector as the base of its subsistence, has an increasing number of organizations that provide services. This paper discusses the current situation of entrepreneurship in Extremadura and the reasons that caused it, and it highlights the potential role of entrepreneurship as a mechanism for obtaining competitive advantage. We give some definitions proposed by literature, in order to clearly establish the topic which, we are going to study. At the same time, we position Extremadura both in Spanish and European contexts, highlighting the position of regional entrepreneurs’ governments to support the entrepreneurial activity because, on the long term, the results can be positive for the region and for the country.

The aim of this study is to analyze if there is a direct causal relationship between small firms’ orientation toward corporate social responsibility and their competitive success, mediated ...

The study addresses the signs of earnings management in unlisted companies, comparing the situation in family firms and non-family firms. We adopt arguments from agency theory, and stewardship theo...

Resumen El objetivo de este trabajo es la creación de una escala de medida de responsabilidad social (RS) orientada al estudiante universitario con un triple enfoque: las competencias transversales trabajadas en el ámbito universitario en temas de RS y comportamiento ético, la formación recibida y la participación del estudiante en actividades de este carácter. Para esto se realiza un análisis factorial exploratorio (AFE) y confirmatorio (AFC) sobre una muestra de 284 estudiantes de Programas en Administración y Dirección de Empresas y se determina la existencia de 3 factores. Se concluye afirmando que la escala diseñada puede ayudar a las instituciones universitarias a implementar cambios en sus currículos, orientándolos hacia la sostenibilidad, a la vez que dota a la universidad de una herramienta de gran utilidad en la toma de decisiones que afecten a la política estudiantil. Clasificación JEL: M13, M14, M19. Abstract The objective of this work is the creation of a social responsibility (SR) measurement scale aimed at the university student with a threefold approach: the transversal competences worked in the university field on subjects of SR and ethical behavior, the received training and the participation of the student in activities of this character. An exploratory factorial analysis (EFA) and confirmatory (CFA) is carried out on a sample of 284 students of Programs in Business Administration and Management and the existence of 3 factors is determined. It is concluded that the scale designed can help university institutions to implement changes in their curriculums, guiding them toward sustainability, while providing the university with a very useful tool in the decision making that affect student politics. Resumo O objetivo deste trabalho é a criação de uma escala de mensuração de Responsabilidade Social (RS) orientada ao estudante universitário com um triplo enfoque: as competências transversais trabalhadas na área universitária em assuntos de RS e comportamento ético, a for mação recebida e a participação do aluno em atividades deste tipo. Para isso, realiza-se uma Análise Fatorial Exploratória (AFE) e Confirmatória (AFC) em uma amostra de 284 alunos de programas de administração e gestão de empresas e determina-se a existência de 3 fatores. Conclui-se que a escala projetada pode ajudar as instituições universitárias a implementar mudanças em seus currículos, orientando-as para a sustentabilidade, ao mesmo tempo em que fornece à universidade uma ferramenta de grande utilidade na tomada de decisões que afetam a política estudantil.

The topic of consumer behavior in a social context is important due to its influence on the behaviors and attitudes of individuals. New online business models are adopting open innovation practices focused on improving their sales channels through their technological capacity. In this paper, we analyze the purchase intentions in a business context to identify consumer needs through the proper purchase decision process. We must also observe the internal and external factors that influence consumer behavior. More exactly, electronic commerce is facing challenges and opportunities manifested by online consumers, such as design, security, trust, risk, uncertainty, and satisfaction with online purchases. Many external factors (economic, political, social, environmental, and health) influence buyers&rsquo, intentions and behaviors. The objectives of this study are to (1) determine the influence of the security level of websites on purchasing behaviors (socially responsible and panic buyers), (2) determine the effect of website security on consumer satisfaction, (3) determine the effect of buyers (socially responsible and panic buyers) on the level of satisfaction, and (4) examine if the buyer experience has a moderating effect between the variables (socially responsible and panic buyers) and the dependent variable (customer satisfaction). We focus on a sample of 663 socially responsible online buyers and panic buyers from the Sonora, Baja California, and Sinaloa regions in Mexico. Data were collected from the months of April to August 2020, and an online questionnaire was used address to each of the residents of these regions aged between 20 and 55 and who were economically active. The data were analyzed using the structural equation model&ndash, partial least squares (SEM-PLS) model based on variance. The findings show that website security has significant positive effects on socially responsible buyers, panic buyers, and the level of customer satisfaction. Socially responsible buyers also have positive effects on customer satisfaction. However, the relationship between panic buyers and customer satisfaction is not supported. Related to a moderation analysis, that the buyer experience has a significant effect on the relationship between socially responsible online buyers and the level of satisfaction. Conversely, we find empirical evidence of the buyer experience having no significant effect between panic buyers and customer satisfaction. Our findings contribute to the development of various theories: the theory of behavioral reasoning (BRT), social identity theory (SIT), and the technological adaptation model (TAM). From an academic point of view, the findings are positive and encouraging, contributing to the literature on the e-commerce, behaviors, and attitudes of purchase intentions of individuals. Our work is incorporated into the existing literature on purchase intention and virtual business models, whose characteristics need to continue to be outlined, constituting a popular business model in recent years.

Health is one of the fundamental pillars of public management and should be one of the main objectives of any society that pursues true progress and well-being for its citizens. In recent years, the public health system has been seeking collaborative synergies with the private health system to achieve efficient functioning at the levels of care demand, waiting lists and financial pressure. For this reason, private entities in the hospital field must be analysed through the application of information systems comprised of financial and non-financial indicators. In this organizational context, economic and financial data, communication, and social responsibility are essential to correctly manage the performance of hospital companies. Drawing on stakeholder and dynamic capabilities theories, we have defined a conceptual model that proposes that a greater predisposition to social responsibility actions by hospitals could explain communication practices and economic and financial results. Thus, the main objective of this study is to determine the possible relationship between three important aspects in the management of hospital companies: social responsibility, communication, and economic and financial results. Partial least square technique was applied to estimate a structural equation model to analyse a sample of 122 hospitals operating in Spain. This paper also analyses how communication mediates the relationship between social responsibility and economic and financial results. The main results empirically validate a model that links and predicts the social responsibility actions undertaken by these companies, which are directly related to the business communication that is carried out and the economic and financial results. Related to the implications, managers could adopt strategies once they know that they will contribute to improve their relationships with stakeholders and shareholders.

The sustainability of territories (e.g., regions and countries) is currently an issue that should be considered when implementing organizational strategies. The globalization, industrialization, and population growth trends observed in recent decades have forced experts to adopt a sustainable approach capable of guaranteeing that a population&rsquo, s present needs can be met without compromising future generations&rsquo, well-being. Among the essential pillars of successful sustainability strategies, social development stands out as quite important, so the present study focused on it. Social development strategies include ensuring a satisfactory level of education while simultaneously fostering an adequate quality of life and long-term sustainability. Thus, this study&rsquo, s objective was to gain a clearer understanding of universities&rsquo, role as promoters of education and generators of populations that become more deeply rooted in their territory of origin. One public university, the University of Extremadura in Spain, was found to play a unique, specific role in its region, as this institution has quite unique characteristics that differentiate it from other nearby universities. This study measured the regional population&rsquo, s preferences by assessing an interest group&rsquo, s levels of satisfaction and by observing the influence of quality and innovation on this group&rsquo, s perceptions of the public university&rsquo, s operations. A questionnaire was prepared and distributed electronically to all University of Extremadura students. The final sample consisted of data from 362 questionnaires, which were analyzed using structural equation modeling. The results indicated that the students&rsquo, perceptions of this institution&rsquo, s innovation and quality are determinants of their satisfaction levels. In addition, this university is considered to be a reason to remain in the region, promoting residents&rsquo, sense of belonging and helping consolidate the region as a sustainable area.

Corporate social responsibility (CSR) is a current important strategy in organizations today. Numerous factors that affect the global functioning of organizations have determined the need to incorporate a look towards sustainable development. This implies considering the integration of not only economic, but also social and environmental concerns in the day-to-day of the companies. We move, therefore, under the perspective of the Triple Bottom Line. In addition, the exercise of CSR will motivate the achievement of competitive advantages for organizations. Given this, this article seeks to analyze the numerous benefits derived from the implementation of socially responsible actions in companies. These are structured from different organizational approaches: personal sphere, organizational field, personal and organizational fields and financial area. Together with them, the implementation of the CSR may entail the need to incur certain costs, which are also referred to in the study. Finally, we propose some future lines of research

Entrepreneurship is a necessary strategy that entails the emergence of a business idea and the creation of a company, constituting a true entrepreneurial capital. At present, the European Commission (EC) urges entrepreneurship given the potential for sustainable and inclusive growth. Also, the EC, since 2001, pronounced itself the need for a voluntary integration of social, economic, and environmental concerns in business strategies. The objective of this chapter is to achieve a confluence of ideas that link the initiative of an entrepreneur with the need to carry out a socially responsible strategy today in business. A bibliometric study was undertaken by means of a structured and systematized search of the Web of Science, Scopus, Elsevier, and Google Scholar during the 2005-2017 period, limiting the search to articles published in journals. Fifty-two works were located, which were published in 35 journals. The study has identified a set of entrepreneurship initiatives partially connected with social responsibility, which allows us to qualify him as a “socially responsible entrepreneur.”

Purpose The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL. Research limitations/implications The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies. Practical implications This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability. Social implications The results offer tangible results for measuring and reporting firm’s social and environmental performance. Originality/value This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

The concept of corporate reputation is rarely applied to cooperative companies. This paper analyzes the implications of a good reputation in their performance. Specifically, it focuses on olive oil cooperatives in Spain, where the need for differentiation makes them key subjects of study. The structural equation method and the partial least square technique are used to empirically test a theoretical model linking cooperative reputation to performance in a twofold multidimensional way. On the one hand considering that the cooperative reputation is reflected on four variables: innovation, certification systems, social responsibility and awards. On the other hand the financial aspects of performance have been considered but also the non-financials, to take into account the specific nature of these companies. The outcomes obtained for the representative sample of the sectorof 76 cooperatives in Spain, demonstrates that reputation has been well approximated by the four variables included in the model and it is indeed directly and positively related to the cooperative performance. These findings serve for positioning reputation as a novel key performance indicator for Coopmanagers, indicator that also allows to be used at the same time in the imminent need for differentiation of this industry.

This paper serves as a double purpose in the context of local administrations’ information on line disclosure of Social Responsibility (SR). First, this study examines how levels of information dissemination of SR are evolving. Second, some fiscal, political, population, and socioeconomic factors were investigated as determinants of this information disclosed. A content analysis of the websites of the local government in a region of Spain was carried out. This region is the first which has a Corporate Social Responsibility Lay. Later, according to literature review, the authors propose a multiple linear regression model based on disclosure index scores calculated previously. On the one hand, the results show an increase in the amount of SR information disclosed between 2013 and 2016. On the other hand, the study concludes that larger municipalities with more resources, progressive party governments, and intense political competition present higher levels of information disclosure of social responsibility.

The attention to ethics has gradually become a concurrent topic of modern companies’ management. In the last years Social Responsibility has become a key issue in the strategic agenda of competitive agriculture cooperatives. However, reputation management has not been a visible strength in the cooperative enterprises. First of all, this work theoretically analyzes the relationship between Social Responsibility and reputation in cooperatives. Later, from a practical point of view, we carry on an empirical analysis focused on the olive oil cooperatives in the south of Spain, in the province of Jaen. With respect to the previous studies on the topic, this work reveals a main reason of interest reinforcing the role of research in addressing real problems of cooperatives. The article points out the characteristics of this kind of agribusiness and shows the importance of the adoption of a responsible orientation in fostering reputation for creating sustainable competitive advantages.

The importance of disclosure both environmental and social information by organisations has increased in the last few years. Through this process, companies can express and communicate their current strategy specially referring to their sustainability practices. However, there is some doubt if this is a real practice or strategy and sustainability performance are actually detached. Thus, this paper aims to identify the association between a firm’s strategy and its sustainability aspects, represented by Global Reporting Initiative indicators as a proxy. This study is both descriptive and qualitative, based on a thematic content analysis, describing and comparing two cases: first, Petrobras, the biggest Brazilian Oil & Gas company and the 14th in the world, and Spanish Repsol, the 22nd largest company in this industry. Main results show evidence of some of the most important elements of strategy having none or little relationship to sustainability aspects and vice-versa. There is also imbalance and incompleteness regarding the triple bottom line approach in companies’ reporting, with a predominance of social aspects. The two companies, despite belonging to the same industry, have several differences in their sustainability strategy. In quantitative terms, for Petrobras, 4 aspects (out of 5) are related to Economic dimension, in comparison with 3 of Social (maximum 12) and Environmental (maximum 34) dimensions. In short, 10 different sustainability aspects are shown related to 5 strategic elements. For Repsol, only 2 aspects (out of 5) are related to Economic dimension, and 2 are related to both Social dimension (maximum 32) and Environmental (maximum 12) dimension. In short, 6 different sustainability aspects are shown related to 7 strategic elements. We conclude that there should be multiple criteria of analysis and evaluation for sustainability regarding the importance of sustainable strategies for companies that are, in fact, trying to deal with this challenge. More exactly, some strategic elements, such as Strategic Intent and Values, are barely considered in companieś sustainability approach. On the other hand, Stakeholders is the aspect that is, by far, more frequent in both cases. The results express that Repsol presents a wider range of strategic elements than Petrobras and, alternatively, the range of sustainability aspects is larger for Petrobras.

Two important managerial strategies have shaped organizations&rsquo, initiatives in recent years: corporate social responsibility (CSR) and intellectual capital (IC). Organizations&rsquo, implementation of voluntary CSR practices implies a commitment that goes beyond mere actions and it constitutes a step toward securing benefits for these entities. In contrast, IC refers to a set of intangible organizational assets (i.e., human, structural, and relational capital) that are capable of providing greater value than tangible assets do. Putting both strategies into practice independently of each other is a source of competitive advantages for organizations, including more legitimacy in their sector. However, the present study sought to explore the possibility of strengthening the link between CSR and IC by integrating socially responsible practices into the configuration of each IC dimension. Thus, this research&rsquo, s objective was to determine whether CSR initiatives can generate improvements in key IC components in organizations. The study included extremely diverse Spanish organizations ranging from small and medium-sized enterprises to large firms, private and public companies, and organizations serving multiple purposes, such as universities&mdash, all of which were implementing CSR initiatives. The partial least squares technique was applied to estimate a structural equation model to achieve the objective. The findings include that CSR improves organizations&rsquo, IC and that the resulting competitiveness is a source of legitimacy.

The main objective of this article is to examine the effects of the organizational learning and corporate social responsibility (social, economic and environmental) practices that exert on the financial performance of SMEs (small and medium enterprises). The research is based on a sample of 343 companies of which 19.8% belong to the primary sector, 26.6% to the secondary sector and 53.6% to the tertiary sector of the northwestern region of Mexico. The data were collected from February to May 2018 with the support of a self-directed structured survey of company managers. For the analysis and validation of the results, the statistical technique of the structural equations model (SEM) based on the variance was used to validate the structured relationships in this investigation through PLS (partial least squares). These analyses were prepared with the support of SmartPLS version 3.2.8 Professional. The results indicate that OLE (organizational learning) is a key element to strengthen CSR (corporate social responsibility) practices and increase financial performance in these types of companies, and that CSR is key to increasing financial performance. In addition, it was found that the OLE is a variable that mediates the relationship between CSR and financial performance. The work contributes to the development of the literature of organizational learning, the theory of resources and capabilities, and stakeholder theory

Corporate social responsibility (CSR) facilitates increased innovation and enhanced reputation and business performance. Small and medium-sized enterprises are commonly acknowledged to be a driver of economic growth, so these firms&rsquo, CSR and the competitive advantages it generates are of great interest. This study examined whether corporate managers&rsquo, positive predisposition toward CSR initiatives explains their companies&rsquo, level of innovation, achieved performance, competitive success, and reputation. Structural equation modeling was used to analyze a sample of 109 companies operating in Spain&rsquo, s Autonomous Community of Extremadura. The results confirm that companies generally have a favorable orientation toward CSR and this strategy&rsquo, s benefits include developing and improving firms&rsquo, reputation.

Currently, a lack of consensus exists in the literature on the link between performance and corporate social responsibility disclosure (CSRD). A meta-analysis was carried out to shed light on this controversial topic, using the ABI/Inform Complete and EconLit databases as search tools. To isolate articles with substantive, methodological relevance, various filters were used. In addition to other criteria, all articles had to contain certain keywords related to the study&rsquo, s variables and at least one of the seven keywords indicating empirical data analysis. As a result of this procedure, the meta-analysis included only 95 articles. To process the sample, we employed the procedure developed by Hunter and Schmidt. The results show that the CSRD-performance relationship is not significant enough for practical purposes. However, an analysis of moderating variables revealed that the connection becomes of practical importance when moderated by three key variables: region, type of disclosure, and measures of organization size. This research&rsquo, s findings make a significant contribution by clarifying the links between CSRD and performance and identifying which variables can explain the diverse results of previous research. Regarding limitations, the meta-analysis was subject to the availability of published research and included only studies that reported Pearson correlation coefficients and standardized beta coefficients.

Cities play an important role in the development of economies, generating wealth and well-being for citizens, providing better, energy efficient and sustainable services and giving residents their rightful place as the cornerstone of city management. Spain has a quite unique example of a smart city, Vitoria-Gasteiz. This is an emblematic city for Europe, which awarded this municipality the title of European Green Capital 2012. This paper seeks to analyse the best sustainable practices through a case study based on content analysis of this city's website. In the social dimension, the results highlight the promotion of resident participation through municipal services, to ensure public debate and transparency. In the environmental dimension, the city has a sustainable mobility plan that aims to reverse the trend towards an increased use of private vehicles by promoting the use of buses, trams and bicycles. Finally, in the economic dimension, the findings underscore the city's economic rigour, transparency in management and economic recovery.

In this chapter, the authors address institutional efforts in CSR carried out in two big European countries with different backgrounds but the same responsible goal for business and competitiveness: Spain and Poland. To illustrate how CSR pays off, the authors have selected two emblematic cases, one from each country: La Caixa Group and PKN Orlen. Although the degree of implementation of CSR is still different in the European countries in the European Union, and the institutional framework in Spain and Poland is clearly different, the two case-studies presented as best practices suggest promising new developments of CSR in both countries in the near future as CSR could be considered a vital component of innovation in national economies and a strategic variable of core's business determining future competitiveness through the social trend.

In recent years, we have witnessed dramatic changes in the following two regards: First, Corporate Social Responsibility (CSR) practices have become ubiquitous in companies, and second, the challenge that Sustainable Development (SD) presents to society and to the planet has been illustrated in the United Nations&rsquo, Sustainable Development Goals (SDGs). In this context, this study aims to identify the extent to which companies address the SDGs through their CSR practices. We conducted the present research by first performing a content analysis to determine the communalities between CSR practices and the SDGs. Then, we performed a quantitative analysis to assess the performance of various companies in terms of common aspects of CSR and SDGs. The main findings are as follows: (1) Not all SDGs are related to CSR practices, (2) companies perform differently in their CSR practices and, consequently, make different contributions to the SDGs, and (3) there is little difference among company profiles regarding their performances in CSR practices towards the SDGs. The main contributions of this study are, first, that it provides a new perspective on the relationship between CSR and SD and, second, the creation of a list of what can be considered the minimum requirements for CSR practices if the SDGs are to be reached.

Purpose– We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners.Design/methodology/approach– The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar.Findings– The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions.Research limitations/implications– Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive.Practical implications– Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research.Social implications– Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting.Originality/value– Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.