¿influye la rentabilidad de la empresa en el nivel de desarrollo de la RSE?

Resumo

The purpose of the paper is to analyze the effect of economic-financial performance on Corporate Social Responsibility (CSR). For this we have used data from a sample of 662 companies, 146 classified as large and medium-sized companies and 516 as small and micro enterprises. Through the design of a questionnaire, the CSR of various companies has been measured based on an indicator that integrates the economic, environmental and social dimensions. The results related to various indicators of economic performance such as economic profitability, financial profitability, solvency, liquidity and also according to size. The results achieved determine the negative relationship between the profitability obtained by the company and the level of CSR implementation. These results support the Managerial opportunism. It is also necessary to have a minimum size to implement certain actions that small ones cannot assume and, in addition, large companies are under greater pressure from stakeholders.