The determinants of CSR performance; Evidence from an SEM-PLS approach

• Autores: Pedro Pinheiro, Manuela Sarmento
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 71, Nº. 3, 2026, págs. 1-43
• Idioma: inglés
• Títulos paralelos:
  • Los determinantes del desempeño en RSC; evidencia desde un enfoque SEM-PLS
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    While the significance of Corporate Social Responsibility (CSR) and its role in businesses are widely acknowledged, the intricacies surrounding the catalysts compelling organizations to undertake the mantle of CSR remain less clear. Despite researchers' endeavors to comprehend the determinants of CSR, certain aspects remain obscured. This paper studies the factors influencing the level of CSR performance through the application of a Structural Equation Modeling (SEM-PLS) framework. To achieve this, a dataset encompassing 39 indicators across 1033 listed companies located in 32 countries was employed, spanning from 2005 to 2016 and seven latent variables were considered. The findings underscore that "country exposure," "corporate governance," and "company profile" positively impact CSR performance.

    Conversely, "ownership structure" exhibits a negative influence on CSR performance. Consequently, this study furnishes both practical and theoretical implications concerning the intricate interplay between CSR and a gamut of macro and micro-level business variables

  • English

    Aunque la importancia de la Responsabilidad Social Corporativa (RSC) y su papel en las empresas están ampliamente reconocidos, las complejidades en torno a los factores que impulsan a las organizaciones a asumir el compromiso con la RSC siguen siendo poco claras. A pesar de los esfuerzos de los investigadores por comprender los determinantes de la RSC, algunos aspectos permanecen poco explorados. Este artículo estudia los factores que influyen en el nivel de desempeño en RSC mediante la aplicación de un modelo de ecuaciones estructurales con mínimos cuadrados parciales (SEM-PLS). Para ello, se utilizó un conjunto de datos que incluye 39 indicadores de 1033 empresas cotizadas en 32 países, abarcando el período de 2005 a 2016, y se consideraron siete variables latentes. Los resultados destacan que la "exposición al país", el "gobierno corporativo" y el "perfil de la empresa" influyen positivamente en el desempeño en RSC. Por el contrario, la "estructura de propiedad" tiene una influencia negativa. En consecuencia, este estudio aporta implicaciones tanto prácticas como teóricas sobre la compleja interacción entre la RSC y un amplio conjunto de variables empresariales a nivel macro y micro

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