Browsing by Subject "Corporate Social Responsibility (CSR)"

Now showing 1 - 4 of 4
  • Thumbnail Image
    Publication
    Open Access
    Corporate Social Responsibility as a vehicle for ensuring the survival of construction SMEs. The mediating role of job satisfaction and innovation
    (2021) Palacios Manzano, Mercedes; León Gómez, Ana; Santos Jaén, José Manuel; Economía Financiera y Contabilidad
    The purpose of this article is to analyze the effect of corporate social responsibility (CSR) on performance through the mediating role of job satisfaction and innovation in a sample of 503 Spanish SMEs construction. Developing a partial least squares structural equation modeling (PLS-SEM) to test our hypotheses, the results provide evidence that performance is influenced by CSR, job satisfaction, and innovation. These effects are not only direct and positive but, indirect effects which allow the positive effects of CSR to be enhanced are also obtained. This article by empir ically examining the relationship between CSR, job satisfaction, innovation, and performance provides an essential contribution to the literature by filling a gap related to the direct effect of CSR on performance, and the indirect effect by the mediation of job satisfaction and innovation. The findings show significant implications for policymakers and managers. The findings can help managers to invest in CSR, which, by improving the well-being of their employees and the innovative capacity of their company, will lead to better performance and the capacity to adapt to the current changing environment. In addition, our results provide evidence that SMEs with fewer resources should be able to count on public support to carry out CSR practices.
  • Thumbnail Image
    Publication
    Open Access
    How government withdrawal affects corporate social performance?
    (Universidad de Murcia, Servicio de Publicaciones, 2022) Ullah Khan, Farman; Zhang, Junrui; Usman, Muhammad; Ullah, Sajid; Ali, Shahid
    This study aims to investigate whether government withdrawal affect corporate social responsibility (CSR) performance, and how CEO’s political connection moderates its relationship. We use sample data from Chinese listed firms over the 2010 to 2015 period to test our hypotheses. We find that decrease in state ownership through government withdrawal tends to negatively affect firms’ CSR performance, but the CEO’s political connection weakens its negative relationship and increases the firm’s likelihood towards CSR activities. Our findings imply that firm’s social engagement mainly result from high governmental involvement, and usually from political connections, because such firms are subject to close scrutiny by stakeholders and thus are more likely to improve social performance. Moreover, this research provides important implications to policy makers regarding the social outcomes of government withdrawal and the usefulness of firms’ political connection in developing economies like China.
  • Thumbnail Image
    Publication
    Open Access
    La promoción de la Inversión Socialmente Responsable en el ámbito autonómico. Una propuesta para la Región de Murcia.
    (2023) Santos Jaén, José Manuel; Martínez Alpañez, Rubén; Economía Financiera y Contabilidad
    La Inversión Socialmente Responsable es una estrategia de inversión a largo plazo que tiene en cuenta no solo criterios financieros sino también sociales para seleccionar proyectos de inversión y evaluar rentabilidades. Además, es una obligación moral para los legisladores establecer un marco adecuado para fomentar y desarrollar esta tipología inversora. La UE está trabajando para consolidar una economía más sostenible en el largo plazo mediante recomendaciones normativas para los estados miembros y objetivos para minimizar impactos negativos en el medio ambiente y el bienestar personal. Los gobiernos en el ámbito subnacional deben ser proactivos e implementar políticas de promoción de la Responsabilidad Social Corporativa para alcanzar estos objetivos y usar su estructura gubernamental para promover prácticas responsables en la política inversora del sector público. Esto podría replicarse a nivel nacional mediante la normativa para entidades financieras y cajas de ahorros.
  • Thumbnail Image
    Publication
    Open Access
    The Effect of Corporate Social Responsibility on Earnings Management: Bibliometric Review
    (MDPI, 2021-12-07) Santos Jaén, José Manuel; Serrano Madrid, José; León-Gómez, Ana; Economía Financiera y Contabilidad
    This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric review was carried out on 329 papers obtained from the Clarivate Analytics Web of Science (WoS) Core Collection database. The data were analyzed by year, journal, author, institution, country, affiliation, subject area and term analysis. The results reveal the growing interest of researchers in studying the impact of CSR. Although the USA and China dominate publication production, there are a large number of authors from more than 50 countries around the world. The results also show that being prolific does not imply being influential in this area. The keyword patterns showed some interesting potential areas of study on this topic. The findings of this paper provide insight to the research on the analysis of the influence of CSR on earnings management. The most important findings consist of a number of gaps in the literature, such as gender diversity, voluntary disclosure of information and existence of an audit committee, among others, that allow for future fields of research to improve the analysis of the influence of CSR in EM. This research should also prove helpful to managers, owners and auditors. This is the first bibliometric review developed on this topic and it can be extrapolated to any place in the world.