Propuesta de una escala para la medición de la responsabilidad social corporativa = A proposal for the measurement of corporate social responsibility

María Isabel González Ramos, Mario Javier Donate Manzanares, Fátima Guadamillas Gómez

Resumen


Tras varias décadas de investigación sobre Responsabilidad Social Corporativa (RSC), uno de los principales problemas que aparecen en la revisión de la literatura sobre este tema sigue siendo su medición. Gran parte de los estudios empíricos previos sobre RSC han utilizado fuentes de información secundaria, procedentes de alguno de los denominados índices bursátiles éticos, para medir esta variable. Sin embargo, estos índices no resultan aptos para abordar investigaciones con empresas españolas, ya que la mayor parte de las empresas que los componen son estadounidenses y de otros países europeos. Por ello, en este trabajo se propone una escala compuesta por veintitrés ítems para medir la RSC como un constructo de segundo orden, de tipo reflectivo-formativo, en función de sus tres principales dimensiones (económica, social y medioambiental). La principal aportación de este artículo es mostrar la validez de la medida y su potencial aplicabilidad a empresas no incluidas en índices bursátiles éticos, como las pymes.

Abstract

After several decades of research on Corporate Social Responsibility (CSR), one of the main problems that literature reviews show is CSR measurement. Many of previous empirical studies on CSR have used secondary information sources from ethical stock indexes, to measure this variable. However, these indexes are not suitable to address Spanish CSR efforts, since most of companies included into these indexes are mainly from the U.S and other European countries. Therefore, in this paper a scale with twenty-three items to measure CSR as a second order construct, reflective-formative type, based on its three main dimensions (economic, social and environmental) is proposed. The main contribution of this paper is to show the validity of this measure and its applicability to firms that are not included into stock indexes, such as SMEs.


Palabras clave


Responsabilidad social corporativa; Escala de medición; Triple línea de resultados; Mínimos cuadrados parciales; Corporate social responsibility; Measurement scale; Triple bottom line; Partial least squares

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Referencias


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DOI: http://dx.doi.org/10.18002/pec.v0i18.1641

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