2016
DOI: 10.1016/j.jclepro.2015.09.128
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The influence of corporate social responsibility practices on organizational performance: evidence from Eco-Responsible Spanish firms

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Cited by 214 publications
(212 citation statements)
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References 117 publications
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“…Therefore, the findings showed that with the five years following the release of code of corporate governance, companies' CSI improvement was positively associated with financial performance represented by share price and sales turnover. Thus these findings support the literature findings on positive relationship such as Giannarakis et al (2017), Yu-Chun (2017), Reverte et al (2016). On the contrary, the analysis show no relationship between CSI and return on equity, which are also in support in some other literature which includes Nakashima and Ota (2016), Lakshitha and Perera (2016).…”
Section: Resultssupporting
confidence: 89%
See 1 more Smart Citation
“…Therefore, the findings showed that with the five years following the release of code of corporate governance, companies' CSI improvement was positively associated with financial performance represented by share price and sales turnover. Thus these findings support the literature findings on positive relationship such as Giannarakis et al (2017), Yu-Chun (2017), Reverte et al (2016). On the contrary, the analysis show no relationship between CSI and return on equity, which are also in support in some other literature which includes Nakashima and Ota (2016), Lakshitha and Perera (2016).…”
Section: Resultssupporting
confidence: 89%
“…Similarly, Table 2, which tested the relationship between CSI and sales turnover, produced a p-value of 0.00001, indicating a positive and significant association between CSI and sales turnover within the sample of companies. These finding confirms previous findings such as Giannarakis et al (2017), Yu-Chun (2017), Reverte et al (2016). Table 3 produced a p-value of 0.10; although this value is more than 0.05 alpha level, which is not significant, the relationship is positively associated with CSI, but this is a weak association.…”
Section: Methodssupporting
confidence: 90%
“…Similar conclusions are discussed and supported by several empirical studies suggesting that companies should focus on the integral satisfaction of their employees, their managers, and also their communities (Johnson, 2015;Moore & Manring, 2009). Our results are similar to the findings made by Martinez-Conesa, Soto-Acosta, & Palacios-Manzano (2017); Reverte, Gómez-Melero, & Cegarra-Navarro (2016), where they show that CSR is divided mainly into social and economic practices, substantially increase the profitability of companies. However we observe that in the SME, this corporate strategy is a sacrifice and a waste of resources in an exponential way (Martinez-Conesa et al, 2017).…”
Section: Discussionsupporting
confidence: 92%
“…Reputation is considered as a collective perception associated with the identity of the company [94,95]. Reverte, Gómez-Melero, and Cegarra-Navarro [96] and Graafland [30] have pointed out that SMEs are incorporating CSR practices into their processes and thereby increasing their perceived value or reputation among stakeholders. On the other hand, Roberts and Dowling [97], Abagail McWilliams et al [17], and Kim, Kim, and Qian [98] qualify reputation as an asset that generates profitability and sustained performance in the company.…”
Section: Reputation Corporate Image and Profitability In Smesmentioning
confidence: 99%