Relación entre la Responsabilidad Social Empresarial y el Desempeño Financiero en las Empresas Ecuatorianas que Cuentan con Informes de Sostenibilidad desde el Periodo 2014 al 2018

Mónica Gallardo Gordón and Sandra Galarza Torres

X-pedientes_Económicos, 2019, vol. 3, issue 7, 38-56

Abstract: There are several tools that face socialproblems, one of them is corporate social responsibility (CSR). Companies that produce goods and/or services in bulk are the ones who have the most responsibility in social, environmental and economic aspects.This study aims to demonstrate that a company can generate value for its partners while offering socially responsible goods and/or services. The objective of the investigation is to determine whether or not there is a relationship between the CSR variables and financial performance ofEcuadorian companies that issue sustainability reports under the model of the United Nations Global Compact, which makes use of GRI (Global reporting initiative) standards. The correlation is determined by applying Pearson’s correlational analysis and thefactorial analysis based on the results of the KMO index and Bartlett’s sphericity test. According to Pearson’s correlational analysis, there is no relationship between CSR and financial performance; however, according to the factorial analysis the variables studied are grouped into three components of which the most relevant result is located in component number two where there is a relationship between the environmental dimension of CSR and some financialindicators.

Date: 2019
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