The Importance of Firm Size and Development Strategies for CSR Formalisation
[EN] Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR formalisation. Moreover, in order to better understand such a relation, the interaction effects of development strate...
| Autores: | , , , |
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| Formato: | capítulo de livro |
| Fecha de publicación: | 2020 |
| País: | España |
| Recursos: | Universidad Rey Juan Carlos |
| Repositorio: | BULERIA. Repositorio Institucional de la Universidad de León |
| OAI Identifier: | oai:buleria.unileon.es:10612/17502 |
| Acesso em linha: | https://www.emerald.com/insight/content/doi/10.1108/978-1-83982-476-020200006/full/html https://hdl.handle.net/10612/17502 |
| Access Level: | acceso abierto |
| Palavra-chave: | Empresas CSR formalisation Firm size Development strategies Diversification Internationalisation CSR drivers |
| Resumo: | [EN] Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR formalisation. Moreover, in order to better understand such a relation, the interaction effects of development strategies on which companies may base its growth, namely diversification and internationalisation, will be also taken into account. Specifically, this work contributes to shed light on these issues by combining theories related to external and internal drivers of CSR. Using a sample of Spanish listed firms, the results show that firm size affects positively CSR formalisation, and that this effect is stronger in the case of adopting a diversification strategy, while no evidence was found for the moderating effect of internationalisation strategy. |
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