Jose-Luis Godos-Diez | University of León - Universidad de León (original) (raw)
Papers by Jose-Luis Godos-Diez
Corporate Social Responsibility and Environmental Management, Mar 5, 2020
Previous studies have established that there is a positive evolution of the quantity of corporate... more Previous studies have established that there is a positive evolution of the quantity of corporate social responsibility (CSR) research output in terms of published papers. So far, however, there has been little discussion about how influential it has become within the business discipline. This article seeks to obtain data which will help to address this research gap. The databases Web of Science and Journal Citation Reports (JCR) were used to carry out analyses at the journal and article levels. Results confirmed a solid growth in CSR research and revealed that papers on the topic have gained attention from the scientific community. Furthermore, CSR articles are mostly concentrated in a small number of specialized journals, and opting for these journals may be related to the total citations. The conclusions drawn from this study may be especially useful for academic managers and business researchers interested in the evaluation of academic performance.
Corporate Social Responsibility and Environmental Management, Aug 30, 2019
Given the central role played by CEOs in the arena of strategic decision-making, this article foc... more Given the central role played by CEOs in the arena of strategic decision-making, this article focuses on their impact on the implementation of socially responsible initiatives which try to comply with the stakeholders' demands. Specifically, and drawing upon the relevant influence of media on decision-makers, we analysed how CEOs' media exposure affects the development of their companies' corporate social responsibility (CSR) practices. Moreover, relying mainly on the agency and stakeholder theories, we also considered a potential moderating effect of other CEO characteristics. The results of the hierarchical regression analysis carried out on a sample of 60 publicly listed Spanish companies in 2014 suggest that greater CEO media exposure can lead to a greater commitment to CSR. Furthermore, it was observed that this relationship may be affected by CEO tenure and prior political experience.
Sustainability, Oct 28, 2019
Nowadays, students are more aware of the impact of companies on their stakeholders and the need f... more Nowadays, students are more aware of the impact of companies on their stakeholders and the need for properly handling their expectations to operationalize corporate social responsibility. Nevertheless, little is known about how certain individual traits may relate to their stance on the issue. This exploratory research contributes to stakeholder theory by analysing the effect of the individual's decision-making process, including the consideration of their social preferences, on their orientation toward stakeholder management. Here, we draw upon a theoretical model for resource-allocation decision-making consisting of reciprocal and non-reciprocal components. Our data, from undergraduate students enrolled in different degrees, were collected through a questionnaire and two social within-subject experiments (ultimatum and dictator games). Thus, our results show that the presence of a reciprocal component when decisions are made is positively linked to an instrumental orientation toward stakeholders. In addition, a greater non-reciprocal component in the decision-making process corresponds to a more normative orientation.
Emerald Publishing Limited eBooks, Jul 21, 2020
Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engag... more 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.
Sustainability, 2019
The main aim of this study was to evaluate the effectiveness of using mobile apps combined with t... more The main aim of this study was to evaluate the effectiveness of using mobile apps combined with traditional methods for teaching sustainability and corporate social responsibility (CSR) to undergraduate students. Although previous papers stated the importance of apps, they showed no conclusive results, and there are few studies analyzing their importance in management training, and particularly in sustainability management. To achieve our main goal, drawing upon the action learning system, we designed and implemented several training sessions combining traditional methods and apps. The effectiveness of teaching methods was assessed with two surveys (pre- and post-training) with questions about sustainable consumption, lifestyle, and CSR management. The results demonstrate that students found this type of learning beneficial, showing an increase in their commitment to social and environmental issues. These findings underline the potential for apps in teaching sustainability at underg...
Academy of Management Proceedings
Gestión empresarial del suelo: Dificultades, toma de decisiones y responsabilidad social RESUMEN ... more Gestión empresarial del suelo: Dificultades, toma de decisiones y responsabilidad social RESUMEN La progresiva toma de conciencia por parte de una gran diversidad de estamentos sociales, políticos, económicos y empresariales sobre las consecuencias ambientales del desarrollo económico, ha provocado que, si bien se reconoce la necesidad de este desarrollo, también se admite la existencia de efectos perniciosos sobre el medio ambiente y el bienestar de la sociedad derivados del mismo. En este contexto, las relaciones entre empresas y sociedad deben implicar que las primeras asuman su responsabilidad social en el cuidado del medio natural, internalizando las variables ambientales en los procesos vinculados a la gestión empresarial y aportando a sus usuarios una información empresarial completa y adecuada sobre aquellas actividades que afectan a la sociedad. La consecución de una adecuada valoración económica de los recursos naturales utilizados por las empresas es uno de los objetivos fundamentales de las políticas de responsabilidad social. Dentro de la gestión empresarial de estos recursos, la de los suelos, debido a sus características y a su variedad de tipologías de uso, resulta probablemente una de las más complejas, debido, entre otros problemas, a los relacionados con su régimen de propiedad, la complejidad para fijar tasas de descuento futuro adecuadas y su gestión bajo condiciones de riesgo, incertidumbre y posible irreversibilidad.
Academy of Management Proceedings, 2018
Air pollution is one of the most serious environmental problems affecting the general population’... more Air pollution is one of the most serious environmental problems affecting the general population’s health and wellbeing. This article analyses the role played by companies and public-sector institutions in reducing air pollution. Corporations are motivated by a lasting social commitment and the need to improve their productive processes, while public bodies endeavour to reduce air pollution to improve citizens’ quality of life. This paper drills down into the impact of eco-innovation as a mechanism for companies to achieve this dual aim. The study looks at a set of 31 countries between 2006 and 2013, using fixed-effects OLS panel data methodology. The results corroborate the positive influence of socially responsible firms on reducing air pollution. Furthermore, this influence is particularly reinforced when environmental legislation is developed. Finally, we see that eco-innovations have a mediating effect on the relationship between sustainable firms and a reduction in atmospheric contamination.
The perceived role of ethics and social responsibility: A scale development Journal of Business E... more The perceived role of ethics and social responsibility: A scale development Journal of Business Ethics Estudiantes de cursos superiores de grado y de MBA de tres escuelas de negocios (n=153) Rao, C.P. y Singhapakdi, A. Marketing ethics: A comparison between services and other marketing professionals Journal of Services Marketing Profesionales estadounidenses miembros de la AMA (n = 442) Etheredge, J.M. The perceived role of ethics and social responsibility: An alternative scale structure Journal of Business Ethics Estudiantes de MBA y profesionales de Hong Kong (n = 233) Singhapakdi, A.
The purpose of this paper is to study the relevance of ownership and CEOs’ characteristics in the... more The purpose of this paper is to study the relevance of ownership and CEOs’ characteristics in the implementation of corporate social responsibility (CSR) activities. Specifically, it is proposed that ownership structure characterised by the presence of large shareholders is related to CSR activities and that such relationship may be mediated by the CEOs’ profile in accordance to the Agency-Stewardship approach. The results of a mediation analysis on a sample of 101 companies in Spain show that those with a higher ownership concentration tend to be run by managers whose profile is closer to the steward than the agent model and to be more involved in CSR activities. Our findings also support the existence of the suggested mediating effect. This paper goes further than existing research on owners and top managers as determinants of CSR and unveils new ways to address this topic empirically.
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2014
The purpose of this article is to study the relevance of ownership and top management characteris... more The purpose of this article is to study the relevance of ownership and top management characteristics in the implementation of corporate social responsibility (CSR) activities. Specifically, it is proposed that ownership structure characterised by the presence of large shareholders is related to CSR activities and that this relationship may be mediated by the CEO management profile in accordance with the Agency-Stewardship approach. The results of mediation analysis on a sample of 101 non-listed companies in Spain show that those with a higher ownership concentration tend to be run by managers whose profile is closer to the steward than the agent model and to be more involved in CSR activities. Our findings also support the existence of the suggested mediating effect. This article goes further than existing research on owners and top managers as determinants of CSR and unveils new ways to address this topic empirically.
Journal of Business Ethics, 2010
Drawing on the Agency-Stewardship approach, which suggests that manager profile may range from th... more Drawing on the Agency-Stewardship approach, which suggests that manager profile may range from the agent model to the steward model, this article aims to examine how important CEOs are to corporate social responsibility (CSR). Specifically, this exploratory study proposes the existence of a relationship between manager profile and CSR practices and that this relation is mediated by the perceived role of ethics and social responsibility. After applying a mediated regression analysis using survey information collected from 149 CEOs in Spain, results show that those closer to the steward model are more inclined to attach great importance to ethics and social responsibility, and to implement CSR practices in their companies. Results also provide support for the suggested mediating effect. Thus, this article extends research in understanding top managers as drivers for CSR and suggests new ways to deal with this issue empirically.
En concreto, se propone que el perfil directivo se relaciona con las prácticas de RSC, y que dich... more En concreto, se propone que el perfil directivo se relaciona con las prácticas de RSC, y que dicha relación está mediada por la relevancia concedida a la ética y la responsabilidad social en la actividad empresarial. Tras un análisis de mediación a partir de las encuestas realizadas a 149 directivos en España, los resultados muestran que los directivos descritos como servidores, frente a los agentes, tienden a asignar más importancia a la ética y la responsabilidad social y a promover la implantación de prácticas de RSC. Asimismo, los resultados apoyan la existencia del efecto mediador sugerido. Este trabajo avanza en la investigación existente acerca del papel de los altos directivos como determinantes de la RSC y abre nuevos caminos para abordar esta cuestión de forma empírica.
Page 1. INFLUENCIA DE LA PROPIEDAD Y EL CONTROL EN LA PUESTA EN PRÁCTICA DE LA RSC EN LAS GRANDES... more Page 1. INFLUENCIA DE LA PROPIEDAD Y EL CONTROL EN LA PUESTA EN PRÁCTICA DE LA RSC EN LAS GRANDES EMPRESAS ESPAÑOLAS ... Page 2. De conformidad con la base quinta de la convocatoria del Programa ...
Society and Economy
Using a sample of Spanish undergraduate students, this research contributes to stakeholder theory... more Using a sample of Spanish undergraduate students, this research contributes to stakeholder theory by developing empirical testing of normative stakeholder management orientation. It also offers empirical evidence on how the type of higher education received affects how individuals assess stakeholders’ interests. The results show that, in general, business students give less importance to the normative approach and consider it less necessary to take secondary stakeholders into account for a normative reason than their non-business counterparts do. Therefore, this study raises awareness on the influence of business education on individuals’ ethical decision-making process and suggests some possible changes for business teaching.
Revista De Responsabilidad Social De La Empresa, 2012
Revista de Responsabilidad Social de la Empresa, 2015
RESUMEN La progresiva toma de conciencia por parte de una gran diversidad de estamentos sociales... more RESUMEN
La progresiva toma de conciencia por parte de una gran diversidad de estamentos sociales, políticos, económicos y empresariales sobre las consecuencias ambientales del desarrollo económico, ha provocado que, si bien se reconoce la necesidad de este desarrollo, también se admite la existencia de efectos perniciosos sobre el medio ambiente y el bienestar de la sociedad derivados del mismo. En este contexto, las relaciones entre empresas y sociedad deben implicar que las primeras asuman su responsabilidad social en el cuidado del medio natural, internalizando las variables ambientales en los procesos vinculados a la gestión empresarial y aportando a sus usuarios una información empresarial completa y adecuada sobre aquellas actividades que afectan a la sociedad. La consecución de una adecuada valoración económica de los recursos naturales utilizados por las empresas es uno de los objetivos fundamentales de las políticas de responsabilidad social. Dentro de la gestión empresarial de estos recursos, la de los suelos, debido a sus características y a su variedad de tipologías de uso, resulta probablemente una de las más complejas, debido, entre otros problemas, a los relacionados con su régimen de propiedad, la complejidad para fijar tasas de descuento futuro adecuadas y su gestión bajo condiciones de riesgo, incertidumbre y posible irreversibilidad.
ABSTRACT
Awareness about environmental effects of economic development has progressively raised among social, political and economic institutions. This circumstance has provoked that, while recognising the necessity of development, it is generally accepted the existence of negative consequences on the environment and on the welfare of society derived from it. In the context of relationships between firms and society, the former ones must take their social responsibility for the environment, internalise environmental issues in the management processes, and also provide users with complete and appropriate information on those activities which have an influence on society. In this sense, one of the main goals of socially responsible initiatives is the accurate economic assessment of natural resources, since they need to be properly managed. In particular, land represents a highly complex matter due to its special characteristics and its variety of uses, and to the specific problems associated with its property regime, the difficulty of establishing appropriate future discount rates, and its management under conditions of risk, uncertainty and potential irreversibility.
Journal of Business Ethics, 2014
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2014
ABSTRACT The purpose of this article is to study the relevance of ownership and top management ch... more ABSTRACT The purpose of this article is to study the relevance of ownership and top management characteristics in the implementation of corporate social responsibility (CSR) activities. Specifically, it is proposed that ownership structure characterised by the presence of large shareholders is related to CSR activities and that this relationship may be mediated by the CEO management profile in accordance with the Agency-Stewardship approach. The results of mediation analysis on a sample of 101 non-listed companies in Spain show that those with a higher ownership concentration tend to be run by managers whose profile is closer to the steward than the agent model and to be more involved in CSR activities. Our findings also support the existence of the suggested mediating effect. This article goes further than existing research on owners and top managers as determinants of CSR and unveils new ways to address this topic empirically.
Corporate Social Responsibility and Environmental Management, Mar 5, 2020
Previous studies have established that there is a positive evolution of the quantity of corporate... more Previous studies have established that there is a positive evolution of the quantity of corporate social responsibility (CSR) research output in terms of published papers. So far, however, there has been little discussion about how influential it has become within the business discipline. This article seeks to obtain data which will help to address this research gap. The databases Web of Science and Journal Citation Reports (JCR) were used to carry out analyses at the journal and article levels. Results confirmed a solid growth in CSR research and revealed that papers on the topic have gained attention from the scientific community. Furthermore, CSR articles are mostly concentrated in a small number of specialized journals, and opting for these journals may be related to the total citations. The conclusions drawn from this study may be especially useful for academic managers and business researchers interested in the evaluation of academic performance.
Corporate Social Responsibility and Environmental Management, Aug 30, 2019
Given the central role played by CEOs in the arena of strategic decision-making, this article foc... more Given the central role played by CEOs in the arena of strategic decision-making, this article focuses on their impact on the implementation of socially responsible initiatives which try to comply with the stakeholders' demands. Specifically, and drawing upon the relevant influence of media on decision-makers, we analysed how CEOs' media exposure affects the development of their companies' corporate social responsibility (CSR) practices. Moreover, relying mainly on the agency and stakeholder theories, we also considered a potential moderating effect of other CEO characteristics. The results of the hierarchical regression analysis carried out on a sample of 60 publicly listed Spanish companies in 2014 suggest that greater CEO media exposure can lead to a greater commitment to CSR. Furthermore, it was observed that this relationship may be affected by CEO tenure and prior political experience.
Sustainability, Oct 28, 2019
Nowadays, students are more aware of the impact of companies on their stakeholders and the need f... more Nowadays, students are more aware of the impact of companies on their stakeholders and the need for properly handling their expectations to operationalize corporate social responsibility. Nevertheless, little is known about how certain individual traits may relate to their stance on the issue. This exploratory research contributes to stakeholder theory by analysing the effect of the individual's decision-making process, including the consideration of their social preferences, on their orientation toward stakeholder management. Here, we draw upon a theoretical model for resource-allocation decision-making consisting of reciprocal and non-reciprocal components. Our data, from undergraduate students enrolled in different degrees, were collected through a questionnaire and two social within-subject experiments (ultimatum and dictator games). Thus, our results show that the presence of a reciprocal component when decisions are made is positively linked to an instrumental orientation toward stakeholders. In addition, a greater non-reciprocal component in the decision-making process corresponds to a more normative orientation.
Emerald Publishing Limited eBooks, Jul 21, 2020
Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engag... more 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.
Sustainability, 2019
The main aim of this study was to evaluate the effectiveness of using mobile apps combined with t... more The main aim of this study was to evaluate the effectiveness of using mobile apps combined with traditional methods for teaching sustainability and corporate social responsibility (CSR) to undergraduate students. Although previous papers stated the importance of apps, they showed no conclusive results, and there are few studies analyzing their importance in management training, and particularly in sustainability management. To achieve our main goal, drawing upon the action learning system, we designed and implemented several training sessions combining traditional methods and apps. The effectiveness of teaching methods was assessed with two surveys (pre- and post-training) with questions about sustainable consumption, lifestyle, and CSR management. The results demonstrate that students found this type of learning beneficial, showing an increase in their commitment to social and environmental issues. These findings underline the potential for apps in teaching sustainability at underg...
Academy of Management Proceedings
Gestión empresarial del suelo: Dificultades, toma de decisiones y responsabilidad social RESUMEN ... more Gestión empresarial del suelo: Dificultades, toma de decisiones y responsabilidad social RESUMEN La progresiva toma de conciencia por parte de una gran diversidad de estamentos sociales, políticos, económicos y empresariales sobre las consecuencias ambientales del desarrollo económico, ha provocado que, si bien se reconoce la necesidad de este desarrollo, también se admite la existencia de efectos perniciosos sobre el medio ambiente y el bienestar de la sociedad derivados del mismo. En este contexto, las relaciones entre empresas y sociedad deben implicar que las primeras asuman su responsabilidad social en el cuidado del medio natural, internalizando las variables ambientales en los procesos vinculados a la gestión empresarial y aportando a sus usuarios una información empresarial completa y adecuada sobre aquellas actividades que afectan a la sociedad. La consecución de una adecuada valoración económica de los recursos naturales utilizados por las empresas es uno de los objetivos fundamentales de las políticas de responsabilidad social. Dentro de la gestión empresarial de estos recursos, la de los suelos, debido a sus características y a su variedad de tipologías de uso, resulta probablemente una de las más complejas, debido, entre otros problemas, a los relacionados con su régimen de propiedad, la complejidad para fijar tasas de descuento futuro adecuadas y su gestión bajo condiciones de riesgo, incertidumbre y posible irreversibilidad.
Academy of Management Proceedings, 2018
Air pollution is one of the most serious environmental problems affecting the general population’... more Air pollution is one of the most serious environmental problems affecting the general population’s health and wellbeing. This article analyses the role played by companies and public-sector institutions in reducing air pollution. Corporations are motivated by a lasting social commitment and the need to improve their productive processes, while public bodies endeavour to reduce air pollution to improve citizens’ quality of life. This paper drills down into the impact of eco-innovation as a mechanism for companies to achieve this dual aim. The study looks at a set of 31 countries between 2006 and 2013, using fixed-effects OLS panel data methodology. The results corroborate the positive influence of socially responsible firms on reducing air pollution. Furthermore, this influence is particularly reinforced when environmental legislation is developed. Finally, we see that eco-innovations have a mediating effect on the relationship between sustainable firms and a reduction in atmospheric contamination.
The perceived role of ethics and social responsibility: A scale development Journal of Business E... more The perceived role of ethics and social responsibility: A scale development Journal of Business Ethics Estudiantes de cursos superiores de grado y de MBA de tres escuelas de negocios (n=153) Rao, C.P. y Singhapakdi, A. Marketing ethics: A comparison between services and other marketing professionals Journal of Services Marketing Profesionales estadounidenses miembros de la AMA (n = 442) Etheredge, J.M. The perceived role of ethics and social responsibility: An alternative scale structure Journal of Business Ethics Estudiantes de MBA y profesionales de Hong Kong (n = 233) Singhapakdi, A.
The purpose of this paper is to study the relevance of ownership and CEOs’ characteristics in the... more The purpose of this paper is to study the relevance of ownership and CEOs’ characteristics in the implementation of corporate social responsibility (CSR) activities. Specifically, it is proposed that ownership structure characterised by the presence of large shareholders is related to CSR activities and that such relationship may be mediated by the CEOs’ profile in accordance to the Agency-Stewardship approach. The results of a mediation analysis on a sample of 101 companies in Spain show that those with a higher ownership concentration tend to be run by managers whose profile is closer to the steward than the agent model and to be more involved in CSR activities. Our findings also support the existence of the suggested mediating effect. This paper goes further than existing research on owners and top managers as determinants of CSR and unveils new ways to address this topic empirically.
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2014
The purpose of this article is to study the relevance of ownership and top management characteris... more The purpose of this article is to study the relevance of ownership and top management characteristics in the implementation of corporate social responsibility (CSR) activities. Specifically, it is proposed that ownership structure characterised by the presence of large shareholders is related to CSR activities and that this relationship may be mediated by the CEO management profile in accordance with the Agency-Stewardship approach. The results of mediation analysis on a sample of 101 non-listed companies in Spain show that those with a higher ownership concentration tend to be run by managers whose profile is closer to the steward than the agent model and to be more involved in CSR activities. Our findings also support the existence of the suggested mediating effect. This article goes further than existing research on owners and top managers as determinants of CSR and unveils new ways to address this topic empirically.
Journal of Business Ethics, 2010
Drawing on the Agency-Stewardship approach, which suggests that manager profile may range from th... more Drawing on the Agency-Stewardship approach, which suggests that manager profile may range from the agent model to the steward model, this article aims to examine how important CEOs are to corporate social responsibility (CSR). Specifically, this exploratory study proposes the existence of a relationship between manager profile and CSR practices and that this relation is mediated by the perceived role of ethics and social responsibility. After applying a mediated regression analysis using survey information collected from 149 CEOs in Spain, results show that those closer to the steward model are more inclined to attach great importance to ethics and social responsibility, and to implement CSR practices in their companies. Results also provide support for the suggested mediating effect. Thus, this article extends research in understanding top managers as drivers for CSR and suggests new ways to deal with this issue empirically.
En concreto, se propone que el perfil directivo se relaciona con las prácticas de RSC, y que dich... more En concreto, se propone que el perfil directivo se relaciona con las prácticas de RSC, y que dicha relación está mediada por la relevancia concedida a la ética y la responsabilidad social en la actividad empresarial. Tras un análisis de mediación a partir de las encuestas realizadas a 149 directivos en España, los resultados muestran que los directivos descritos como servidores, frente a los agentes, tienden a asignar más importancia a la ética y la responsabilidad social y a promover la implantación de prácticas de RSC. Asimismo, los resultados apoyan la existencia del efecto mediador sugerido. Este trabajo avanza en la investigación existente acerca del papel de los altos directivos como determinantes de la RSC y abre nuevos caminos para abordar esta cuestión de forma empírica.
Page 1. INFLUENCIA DE LA PROPIEDAD Y EL CONTROL EN LA PUESTA EN PRÁCTICA DE LA RSC EN LAS GRANDES... more Page 1. INFLUENCIA DE LA PROPIEDAD Y EL CONTROL EN LA PUESTA EN PRÁCTICA DE LA RSC EN LAS GRANDES EMPRESAS ESPAÑOLAS ... Page 2. De conformidad con la base quinta de la convocatoria del Programa ...
Society and Economy
Using a sample of Spanish undergraduate students, this research contributes to stakeholder theory... more Using a sample of Spanish undergraduate students, this research contributes to stakeholder theory by developing empirical testing of normative stakeholder management orientation. It also offers empirical evidence on how the type of higher education received affects how individuals assess stakeholders’ interests. The results show that, in general, business students give less importance to the normative approach and consider it less necessary to take secondary stakeholders into account for a normative reason than their non-business counterparts do. Therefore, this study raises awareness on the influence of business education on individuals’ ethical decision-making process and suggests some possible changes for business teaching.
Revista De Responsabilidad Social De La Empresa, 2012
Revista de Responsabilidad Social de la Empresa, 2015
RESUMEN La progresiva toma de conciencia por parte de una gran diversidad de estamentos sociales... more RESUMEN
La progresiva toma de conciencia por parte de una gran diversidad de estamentos sociales, políticos, económicos y empresariales sobre las consecuencias ambientales del desarrollo económico, ha provocado que, si bien se reconoce la necesidad de este desarrollo, también se admite la existencia de efectos perniciosos sobre el medio ambiente y el bienestar de la sociedad derivados del mismo. En este contexto, las relaciones entre empresas y sociedad deben implicar que las primeras asuman su responsabilidad social en el cuidado del medio natural, internalizando las variables ambientales en los procesos vinculados a la gestión empresarial y aportando a sus usuarios una información empresarial completa y adecuada sobre aquellas actividades que afectan a la sociedad. La consecución de una adecuada valoración económica de los recursos naturales utilizados por las empresas es uno de los objetivos fundamentales de las políticas de responsabilidad social. Dentro de la gestión empresarial de estos recursos, la de los suelos, debido a sus características y a su variedad de tipologías de uso, resulta probablemente una de las más complejas, debido, entre otros problemas, a los relacionados con su régimen de propiedad, la complejidad para fijar tasas de descuento futuro adecuadas y su gestión bajo condiciones de riesgo, incertidumbre y posible irreversibilidad.
ABSTRACT
Awareness about environmental effects of economic development has progressively raised among social, political and economic institutions. This circumstance has provoked that, while recognising the necessity of development, it is generally accepted the existence of negative consequences on the environment and on the welfare of society derived from it. In the context of relationships between firms and society, the former ones must take their social responsibility for the environment, internalise environmental issues in the management processes, and also provide users with complete and appropriate information on those activities which have an influence on society. In this sense, one of the main goals of socially responsible initiatives is the accurate economic assessment of natural resources, since they need to be properly managed. In particular, land represents a highly complex matter due to its special characteristics and its variety of uses, and to the specific problems associated with its property regime, the difficulty of establishing appropriate future discount rates, and its management under conditions of risk, uncertainty and potential irreversibility.
Journal of Business Ethics, 2014
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2014
ABSTRACT The purpose of this article is to study the relevance of ownership and top management ch... more ABSTRACT The purpose of this article is to study the relevance of ownership and top management characteristics in the implementation of corporate social responsibility (CSR) activities. Specifically, it is proposed that ownership structure characterised by the presence of large shareholders is related to CSR activities and that this relationship may be mediated by the CEO management profile in accordance with the Agency-Stewardship approach. The results of mediation analysis on a sample of 101 non-listed companies in Spain show that those with a higher ownership concentration tend to be run by managers whose profile is closer to the steward than the agent model and to be more involved in CSR activities. Our findings also support the existence of the suggested mediating effect. This article goes further than existing research on owners and top managers as determinants of CSR and unveils new ways to address this topic empirically.