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Impacto da responsabilidade social sob a óptica empresarial do norte litoral de Portugal

Author

Listed:
  • Martínez Fernández Valentin A.

    (Universidad de A Coruña)

  • Óscar Juanatey Boga

    (Universidad de A Coruña)

  • Maria José da Silva Faria

    (Instituto Superior da Maia)

Abstract

Social responsibility appears in the literature in the nineteenth century and since then it has gained greater expression, attention and interest by scholars, entrepreneurs and the general public. In particular, because of its impact. Thus, social responsibility has had, in the last decades, a strong expansion which has resulted in its applicability in business strategy. Today, academics and businessmen go hand in hand trying new strategies that include new variables in a study fostered by the emergence of new forms of business and social networking activity. Given this new situation, it is the purpose of this article to test if there is an impact on the adoption of CSR practices by companies in Maia and, if so, consider whether they positively or negatively affect the corporate image of Portugal north coast enterprises. This article is structured in two sections. The first one consists of a literature review on the topic, presenting the main theme of the conceptual frameworks for analysis. The second section consists of an empirical study using a factorial multivariate analysis that allows us to trigger the first conclusions on the impact of social responsibility in Portugal, particularly in the companies under study. It was found from the study that the practice of social responsibility creates an impact on the companies’ shares but does not produce it significantly on their economic results.

Suggested Citation

  • Martínez Fernández Valentin A. & Óscar Juanatey Boga & Maria José da Silva Faria, 2014. "Impacto da responsabilidade social sob a óptica empresarial do norte litoral de Portugal," Contaduría y Administración, Accounting and Management, vol. 59(3), pages 89-135, julio-sep.
    • Handle: RePEc:nax:conyad:v:59:y:2014:i:3:p:89-135
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    References listed on IDEAS

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    1. François Meyssonnier & Fana Rasolofo-Distler, 2007. "Le Controle De Gestion Entre Responsabilite Globale Et Performance Economique. Le Cas D'Une Entreprise Sociale Pour L'Habitat," Post-Print halshs-00534770, HAL.
    2. Aris Solomon & Linda Lewis, 2002. "Incentives and disincentives for corporate environmental disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 11(3), pages 154-169, May.
    3. Schwartz, Mark S. & Carroll, Archie B., 2003. "Corporate Social Responsibility: A Three-Domain Approach," Business Ethics Quarterly, Cambridge University Press, vol. 13(4), pages 503-530, October.
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