EFECTO DE LA CRISIS SOBRE EL COMPROMISO SOCIAL DE LAS EMPRESAS ESPAÑOLAS COTIZADAS

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María del Mar Miras-Rodríguez
Bernabé Escobar-Pérez
José Luis Galán-González

Resumen

El presente trabajo estudia el impacto que la crisis económica y la situación financiera de las empresas está teniendo sobre las acciones de Responsabilidad Social Corporativa (RSC) que llevan a cabo las compañías españolas del IBEX-35, permitiendo comprobar el grado de compromiso con este tipo de estrategia e iniciativas. Partiendo de diversos enfoques teóricos (la Hipótesis de la Escasez de Recursos y la Teoría de la Agencia), analizamos las variaciones de la RSC y del Rendimiento Financiero antes y durante de la crisis, agrupando las empresas según estas variables. Los resultados muestran que hay un gran grupo de empresas, caracterizadas en su mayoría por la existencia de un accionista de referencia, que mantienen constante o aumentan su compromiso social durante la crisis.

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Cómo citar
Miras-Rodríguez, M. del M., Escobar-Pérez, B., & Galán-González, J. L. (2015). EFECTO DE LA CRISIS SOBRE EL COMPROMISO SOCIAL DE LAS EMPRESAS ESPAÑOLAS COTIZADAS. UCJC Business and Society Review (formerly Known As Universia Business Review), (48). Recuperado a partir de https://journals.ucjc.edu/ubr/article/view/1353
Sección
Gobierno de la Empresa, Etica y Política

Citas

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