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Título
The Importance of Firm Size and Development Strategies for CSR Formalisation
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Facultad/Centro
Área de conocimiento
Es parte de
Adapting to Environmental Challenges: New Research in Strategy and International Business
Cita Bibliográfica
Godos-Díez, J.-L., Cabeza-García, L., Martínez-Campillo, A., y Fernández-Gago, R. (2020). The Importance of Firm Size and Development Strategies for CSR Formalisation. En S. S.Torp y T. J. Andersen (Eds.), Adapting to Environmental Challenges: New Research in Strategy and International Business (pp. 107-131). Emerald Publishing Limited. https://doi.org/10.1108/978-1-83982-476-020200006
Editorial
Emerald
Fecha
2020
Resumen
[EN] Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR formalisation. Moreover, in order to better understand such a relation, the interaction effects of development strategies on which companies may base its growth, namely diversification and internationalisation, will be also taken into account. Specifically, this work contributes to shed light on these issues by combining theories related to external and internal drivers of CSR. Using a sample of Spanish listed firms, the results show that firm size affects positively CSR formalisation, and that this effect is stronger in the case of adopting a diversification strategy, while no evidence was found for the moderating effect of internationalisation strategy.
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