文章基本信息

标题：EFECTO DE LA CRISIS SOBRE EL COMPROMISO SOCIAL DE LAS EMPRESAS ESPAÑOLAS COTIZADAS
本地全文：下载
作者：María del Mar Miras-Rodríguez ; Bernabé Escobar-Pérez ; José Luis Galán-González 等
期刊名称：Universia Business Review
印刷版ISSN：1698-5117
出版年度：2015
期号：48
语种：English
出版社：Universia Business Review
摘要：The aim of this article is to study the impact that the economic crisis has on the Corporate Social Responsibility actions which Spanish listed companies are carrying out to test if they are really committed to its approach or not. To do so, we base our work on the Slack-Resources Hypothesis and Agency Theory which provide the theoretical framework to explain the different behaviours. The variation of the CSR actions and Financial Performance were analysed before and during the crisis in order to determine the situation of each company. The results show that the majority of Spanish listed companies have maintained or increased their social engagement even though their Financial Performance has decreased due to the crisis. Most of them have a Reference Shareholder.