Responsabilidade social corporativa e desempenho financeiro: O caso espanhol

Cristina Madorran and Teresa Garcia

RAE - Revista de Administração de Empresas, 2016, vol. 56, issue 1

Abstract: The enormous interest aroused by corporate social responsibility both in the academic and the business worlds forms the background for this study. Its objective is to analyze the relationship between corporate social responsibility and financial performance in view of the debate in the literature on the subject. The study focuses on a sample of Spanish companies taken from the IBEX 35 stock market index, using panel data methodology, which offers advantages in comparison to methodologies used in other studies. We analyzed the period from 2003 to 2010. Our findings suggest that there is no obvious relationship between corporate social responsibility and financial results, at least in the case of Spain

Date: 2016
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