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Inicio Revista de Contabilidad-Spanish Accounting Review Validación de un instrumento de medida para la relación entre la orientación ...
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Vol. 16. Núm. 1.
Páginas 11-23 (01 Enero 2013)
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Vol. 16. Núm. 1.
Páginas 11-23 (01 Enero 2013)
DOI: 10.1016/S1138-4891(13)70002-5
Open Access
Validación de un instrumento de medida para la relación entre la orientación a la responsabilidad social corporativa y otras variables estratégicas de la empresa
Validation of a measurement scale for the relationship between the orientation to corporate social responsibility and other business strategic variables
Visitas
...
Dolores Gallardo-Vázqueza,
Autor para correspondencia
dgallard@unex.es

Autor para correspondencia.
, María Isabel Sánchez-Hernándezb, María Beatriz Corchuelo-Martinez-Azuac
a Departamento de Economía Financiera y Contabilidad, Facultad de Ciencias Económicas y Empresariales, Universidad de Extremadura, Badajoz, España
b Departamento de Dirección de Empresas y Sociología, Facultad de Ciencias Económicas y Empresariales, Universidad de Extremadura, Badajoz, España
c Departamento de Economía, Facultad de Ciencias Económicas y Empresariales, Universidad de Extremadura, Badajoz, España
Información del artículo
Resumen

La importancia de la responsabilidad social es mayor al relacionar esta variable empresarial con otras de naturaleza estratégica en la actividad de las empresas (éxito competitivo que la empresa alcanza, rendimiento o desempeño que desarrolla e innovaciones que acomete).

El objetivo de este trabajo ha sido definir y validar una escala de medida de la orientación a la responsabilidad social que permita posteriormente determinar el grado de relación entre los elementos señalados según las relaciones causales que se plantean y se justifican con base en la escasa literatura previa en este campo.

Como resultado del análisis, se concluye con una escala original de 21 indicadores validada con una muestra de 777 empresas pertenecientes a la Comunidad Autónoma de Extremadura.

Palabras clave:
Responsabilidad social corporativa
Escala de medida
Innovación
Éxito competitivo
Rendimiento o desempeño
Abstract

The importance of social responsibility in the corporate world is enhanced by its linkage with other variables of a strategic nature in the firm's activity (the competitive success the company achieves, its performance, and the innovations it implements).

The objective of this study was to define and validate a scale for the measurement of social responsibility that will then allow the degree of linkage of the aforementioned elements to be determined, under the assumption of causal relationships posited on the basis of the limited existing literature in this field.

The result of the analysis was an original scale of 21 indicators validated against a sample of 777 firms in the Autonomous Community of Extremadura.

Keywords:
Corporate Social Responsibility
Measurement scale
Innovation
Competitive success
Performance
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