Responsabilidad Social Corporativa (RSC): impacto en pequeñas y medianas empresas españolas
Resumen
Los estudios teóricos y empíricos sobre la Responsabilidad Social Corporativa (RSC) recogidos en la literatura apuntan principalmente a las grandes empresas, lo que genera una “brecha de conocimiento” acerca de la existencia del tópico y sus efectos en las pequeñas y medianas empresas (pymes). Considerando esta realidad, esta investigación tiene como propósito central explorar la correspondencia entre la RSC y su impacto en algunos indicadores clave de resultados de las pymes de España, con la finalidad de entregar información relevante a los tomadores de decisiones de estas entidades, supliendo la ausencia de indagaciones en este campo. Para ello, se utiliza una muestra de 242 pymes españolas, seleccionadas aleatoriamente de la base de datos SABI 2015 (Sistema de Análisis de Balances Ibéricos). Se analiza el nivel de relación entre la RSC y posibles resultados o consecuencias, no testadas aun empíricamente: el crecimiento de la cuota de mercado, el rendimiento financiero y la inversión para el crecimiento en pymes. En general, la investigación pudo constatar la existencia de una relación positiva entre la variable independiente y las variables dependientes, lo que conlleva a concluir que a mayor esfuerzo en RSC de las pymes se genera mayor beneficio, mejorando el rendimiento financiero e incrementando las inversiones para el crecimiento.Citas
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