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Factores diferenciadores de las empresas del índice de responsabilidad español.
- Source :
-
Management Letters / Cuadernos de Gestión . 2013, Vol. 13 Issue 2, p15-37. 23p. 12 Charts. - Publication Year :
- 2013
-
Abstract
- Corporate social responsibility (CSR) researchers focus on the performance of the firms indexed in their field, and they reach different conclusions. This paper analyses if there are differences in financial performance of companies considered as highly socially responsible (those that compose the Spanish sustainability index FTSE4Good IBEX) as well as other IBEX companies not included in that index. We theoretically examine the relationship between a Jinn responsible behaviour and its financial performance. We also make an empirical study to analyse this relationship. The results show that the differential aspects between both groups of companies are market risk variables and debts and size variables. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Spanish
- ISSN :
- 11316837
- Volume :
- 13
- Issue :
- 2
- Database :
- Academic Search Index
- Journal :
- Management Letters / Cuadernos de Gestión
- Publication Type :
- Academic Journal
- Accession number :
- 88333280
- Full Text :
- https://doi.org/10.5295/cdg.110296mc