Benchmarking Corporate Social Responsibility within Spanish Companies

María de-los-Ángeles Gil-Estallo (), Fernando Giner- de-la- Fuente () and Carles Gríful-Miquela ()
Authors registered in the RePEc Author Service: Fernando Giner de la Fuente ()

International Advances in Economic Research, 2009, vol. 15, issue 2, 207-225

Abstract: In this paper, the authors focus on the influence of corporate social responsibility (CSR) upon business profitability. In order to be capable of working with homogeneous data, the authors’ starting point is to use the criteria defined by PricewaterhouseCoopers’ work on the subject, and published by the Spanish journal Actualidad Económica. In this work, an index was created which assigns between one and five points to the companies depending on the importance given by them to CSR. The CSR measurement published by the Observatorio de la RSE will also be considered. In order to measure companies’ profitability, this paper will take into account their return on equity (ROE) and return on assets (ROA) of 2005 and 2006. The authors’ purpose is to demonstrate that the relationship between CSR and business profitability is neutral. Copyright International Atlantic Economic Society 2009

Keywords: Corporate Social Responsibility (CSR); Return on Equity (ROE); Return on Assets (ROA); M00 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (1)

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DOI: 10.1007/s11294-008-9190-7

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