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Título
Corporate Social Responsibility and Financial Performance: A Relationship Mediated by Stakeholder Satisfaction
Autor
Facultad/Centro
Área de conocimiento
Título de la revista
Administrative Sciences
Número de la revista
1
Cita Bibliográfica
Licandro, O., Vázquez Burguete, J. L., Ortigueira-Sánchez, L. C., y Correa, P. (2024). Corporate Social Responsibility and Financial Performance: A Relationship Mediated by Stakeholder Satisfaction. Administrative Sciences, 14(1), 15. https://doi.org/10.3390/ADMSCI14010015
Editorial
MDPI
Fecha
2024
Resumen
[EN] Research work on the relationship between Corporate Social Responsibility and financial
performance has been going on for seven decades. Even when the prevailing studies are those that
found a positive influence of social responsibility on financial performance, strong conclusive results
are still unavailable. Some explanations for this situation are based, among other reasons, on the
fact that the variables have a relation mediated by multiple factors. Additionally, it is still unknown
whether the results obtained can be extrapolated to all types of companies since the majority of
studies have focused on large companies listed on the stock exchange. This research studied how one
of those factors (stakeholder satisfaction) mediated in companies of different sizes (including SMEs)
and different types of companies (publicly listed companies or private ownership companies). A
questionnaire was used, including indices relative to (1) the degree of development of the company’s
social responsibility policies, (2) the changes in the satisfaction of four key stakeholders (employees,
customers, suppliers, and shareholders) and financial performance (sales and profitability). Findings
show the existence of a correlation between social responsibility and financial performance and also
that such a relationship is mediated by the satisfaction of stakeholders. That relationship was also
found to be independent of company sizes and the type of company This research work is intended
to be a contribution towards that field of study, as it has detected a relationship between variables in
medium-sized and private ownership companies.
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