scholarly journals Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico

2019 ◽  
Vol 11 (20) ◽  
pp. 5655 ◽  
Author(s):  
Luis Enrique Valdez-Juárez ◽  
Dólores Gallado-Vázquez ◽  
Elva Alicia Ramos-Escobar
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Learning ◽  
Social Responsibility ◽  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Statistical Technique ◽  
Structural Equations ◽  
Tertiary Sector ◽  
Northwestern Mexico ◽  
Corporate Social

The main objective of this article is to examine the effects of the organizational learning and corporate social responsibility (social, economic and environmental) practices that exert on the financial performance of SMEs (small and medium enterprises). The research is based on a sample of 343 companies of which 19.8% belong to the primary sector, 26.6% to the secondary sector and 53.6% to the tertiary sector of the northwestern region of Mexico. The data were collected from February to May 2018 with the support of a self-directed structured survey of company managers. For the analysis and validation of the results, the statistical technique of the structural equations model (SEM) based on the variance was used to validate the structured relationships in this investigation through PLS (partial least squares). These analyses were prepared with the support of SmartPLS version 3.2.8 Professional. The results indicate that OLE (organizational learning) is a key element to strengthen CSR (corporate social responsibility) practices and increase financial performance in these types of companies, and that CSR is key to increasing financial performance. In addition, it was found that the OLE is a variable that mediates the relationship between CSR and financial performance. The work contributes to the development of the literature of organizational learning, the theory of resources and capabilities, and stakeholder theory

Investigating Relationship between Corporate Social Responsibility and Financial Performance using Structural Equation Modelling

2018 ◽  
Vol 43 (3) ◽  
pp. 175-191
Author(s):  
Neena Sinha ◽  
Timcy Sachdeva ◽  
Miklesh Prasad Yadav
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Structural Equation ◽  
Goodness Of Fit ◽  
Small And Medium Enterprises ◽  
Factor Loading ◽  
Socially Responsible ◽  
Medium Enterprises ◽  
Corporate Social

The objective of present study is to investigate the relationship between corporate social responsibility (CSR) and financial performance (FP) with the help of a stakeholder approach in the context of small and medium enterprises (SME) industry in Delhi NCR. A sample of 382 SMEs was analysed through a structured questionnaire having 22 statements out of which two statements were removed due to low factor loading. The goodness of fit was measured by AMOS–SEM and relationship between variables was examined by path analysis. The overall model was fit and finding indicated a weak positive relationship between CSR and FP. The results were in conformance with previous research works by Jain, Vyas and Durga (2016) and Weber (2008). It was also observed that SMEs are socially responsible towards their stakeholders, but it is more in informal nature rather than adopting it as a strategy. Further, the results revealed that CSR of SMEs is associated with religious spirit.

scholarly journals The Corporate Social Responsibility Orientation of Chinese Small and Medium Enterprises

2010 ◽  
Vol 5 (3) ◽  
Author(s):  
Hongxia Liu ◽  
Michelle Fong
Keyword(s):  
Quality Assurance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Sustainability ◽  
Small And Medium Enterprises ◽  
Job Creation ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Csr Orientation

This paper examines the Corporate Social Responsibility(CSR) orientation of Chinese Small and Medium Enterprises (SMEs) based on their internal functions, including training, job creation, quality assurance and environmental sustainability. In addition, it also examines the relationship between their CSR orientation and firms’ financial performance. Despite SMEs’ participation and investment in training, job creation, and environmental sustainability, their involvement and action have not produced a statistically significant positive relationship with their financial performance (as measured by profitability and sales revenue). The only CSR-oriented activity that registered a statistically significant positive impact on financial performance was quality assurance.

scholarly journals The Effect of Technological Posture and Corporate Social Responsibility on Financial Performance Through Corporate Reputation

2018 ◽  
Vol 6 (2) ◽  
pp. 164-179 ◽  
Author(s):  
Maria Isabel González-Ramos ◽  
Mario Javier Donate ◽  
Fátima Guadamillas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Reputation ◽  
Business Performance ◽  
Structural Equations ◽  
Highly Qualified ◽  
Knowledge Based ◽  
Corporate Social ◽  
Structural Equations Model

This paper analyzes the relationship between the company’s technological posture and its Corporate Social Responsibility (CSR) commitment, as a business performance determinant. From knowledge-based and stakeholders’ theories a structural equations model of relationships was established and statistically tested through SmartPLS on a sample of 76 Spanish firms from the renewable energy sector. The results of the empirical study suggest that the most proactive companies are able to develop better relationships with stakeholders and are more committed to CSR than those firms characterized as followers or innovation last-movers. Two main reasons are offered in this paper to justify these results: (1) CSR practices help companies to retain the most highly qualified employees, which contributes to maintaining their leadership position; and (2) technological leaders tend to be more highly committed to CSR as a way of collecting valuable knowledge that can be useful to explore new opportunities by means of innovation, enabling the firm to respond more flexibly to market changes and new stakeholders’ needs as well as changes in their preferences. Moreover, CSR initiatives will contribute to the development of high-value intangible assets such as corporate reputation, which in turn will improve the firm’s financial performance.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta

2018 ◽  
Vol 34 (62) ◽  
pp. 3-19
Author(s):  
Guillen León ◽  
Sergio Afcha
Keyword(s):  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Training Programs ◽  
Small And Medium Enterprises ◽  
Corporate Management ◽  
Medium Enterprises ◽  
Corporate Social ◽  
The City

This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additionally, it was found that the size of the business acts as an important moderator of the development of the CSR. Given that there is a distinctive influence of Stakeholders in the development of responsible practices in the MSMEs of Santa Marta, it is suggested that comprehensive training programs on social responsibility be promoted in smaller companies.

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