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Responsabilidad social en las pymes: análisis exploratorio de factores explicativos

Author

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  • Herrera Madueño, Jesús
  • Larrán Jorge, Manuel
  • Lechuga Sancho, María Paula
  • Martínez-Martínez, Domingo

Abstract

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.

Suggested Citation

  • Herrera Madueño, Jesús & Larrán Jorge, Manuel & Lechuga Sancho, María Paula & Martínez-Martínez, Domingo, 2016. "Responsabilidad social en las pymes: análisis exploratorio de factores explicativos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 31-44.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:31-44
    DOI: 10.1016/j.rcsar.2014.10.003
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    References listed on IDEAS

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    Cited by:

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    2. Paúl Sarango-Lalangui & José Álvarez-García & María De la Cruz Del Río-Rama, 2018. "Sustainable Practices in Small and Medium-Sized Enterprises in Ecuador," Sustainability, MDPI, vol. 10(6), pages 1-15, June.
    3. Oscar D. Licandro & Patricia Correa, 2022. "Relación entre el género del director ejecutivo y la aplicación de la responsabilidad social empresarial," Estudios Gerenciales, Universidad Icesi, vol. 38(164), pages 264-278, September.

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    More about this item

    Keywords

    Responsabilidad social empresarial; Pequeñas y medianas empresas; Grupos de interés; Corporate social responsibility; Small and medium sized enterprises; Stakeholders;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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