Empresa, ética y globalización. (Spanish Edition)

Ética y responsabilidad social de las empresas: la nueva cultura de la época de la Ángel Porrúa; 1 edition (); Language: Spanish; ISBN
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En total, personas aceptaron participar de manera voluntaria al estudio rellenando ellos mismo el cuestionario o rellenando en forma de entrevista estructurada.

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La Tabla 2 presenta el Anova con las diferencias observadas entre los empresarios y los directivos variable a variable sobre los indicadores generales de RSC. A la hora de evaluar si realmente el compromiso de la empresa con el tema de la RSC mejora la imagen de la empresa, se observan diferencias altamente significativas entre los dos grupos.

En este aspecto, se observa diferencias altamente significativas entre empresarios y directivos: En este sentido, los empresarios consideran que su empresa ha definido de forma clara los valores y las normas de conducta para todos sus empleados. En otras palabras, el status ocupacional influye en gran medida en las diferencias observadas entre empresarios y directivos. Esta tendencia se observa en casi todos los aspectos evaluados en este estudio, particularmente en los indicadores internos de RSC. El reto en este caso es generalizar su estudio al conjunto de la sociedad, incluyendo en las PYME.

Suscripción

This study analyzes the attitudes of entrepreneurs of small and middle-sized companies SME and managers of large companies on main issues of Corporate Social Responsibility CSR. While there is no universally accepted definition of corporate social responsibility , it is usually described in terms of a company considering, managing and balancing the economic, social and environmental impacts of its activities.

It refers to the capacity to fulfill responsibilities or obligations that a company has toward its stakeholders and community, particularly with respect to the charitable activities, environmental stewardship, employment creation, safety at work policy, etc. It is often describes as being a tacit contract between business and a community, whereby the community permits the business to operate and use resources within its jurisdiction and in return, it obtains jobs for residents and revenue through taxation.

The extent to which entrepreneurs, company directors and managers should consider social and environmental factors in making decisions, rather than focusing exclusively on maximizing shortterm accounting profit, has been the subject of much discussion in recent years. Previous works show that the vast majority of researches in ethics and CSR have been conducted in larger corporations, resulting in a fairly substantial body of knowledge.

However, few studies have been focused on SME and there is still limited number of researches on this issue. Studies available identify significant differences between entrepreneurs and other groups, such as managers, workers, students, etc. Studies which compare attitudes of general population, entrepreneurs, managers in larger firms suggest that across the board, people view individuals in small business as having the highest ethical standards, with groups of respondents ranking small business people higher than physicians, corporate employees and government officials.

This led to questions regarding whether entrepreneurs possess different ethical values and attitudes, face different ethical issues, and make different ethical decisions than managers in large firms. Researches that have been focused on comparison of managers and entrepreneurs argue that entrepreneurs show more awareness and commitment on ethics and CSR issues.

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This study analyses attitudes of participants on various relevant issues of CSR: The Survey has 21 questions that measure attitudes about CSR on a Likert scale of 5 points ranging from strongly disagree 1 to strongly agree 5. In the sample of this study it was obtained reliability of.

ANOVA have been used as main statistical techniques for data analysis, mainly for comparison of the two groups. The interpretation of Eta-squared was important to show the magnitude of effect at level of each variable of the study. In the study, participants were volunteers.

The first contact was established by sending a letter via e-mail or by post office. In total letters were sent. As second step, the research team made a phone call some days later to have an appointment in order to give more information about the research and to administer the Questionnaire. The questionnaire was administered individually as a structured interview. Some participants preferred to get the questionnaire and to fill it later. After filling they sent it back to the research team. The results went in the direction of earlier works showing significant differences between employers and employees both in the general indicators such as the internal practices of CSR.

It is important to remember that CSR is the voluntary commitment of companies to the development of society and the preservation of the environment, from a responsible attitude towards people and social groups with whom they interact. Implicitly it requires the adaptation of behavior to business ethics to ensure the general welfare of society as a whole and ensure profitability.

Those results seem to suggest that entrepreneurs experiments the pressure on CSR and ethics issues due to the expectations of the society on their entire behavior and venture.


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Moreover, entrepreneurs espouse fairly high ethical values, encounter a number of ethical issues in starting and running a new venture, establish organizations to support the existence of an ethical climate as their firm evolves, and emphasize CSR by their firms. CSR goes beyond mere compliance with established legal standards for obtaining purely economic result the short-term rate is a strategic approach that affects decision making and operations throughout the organization. Although studies on CSR have traditionally dumped on large companies, this study has shown that in SMEs there is a clear interest around the concept and practice of CSR.

CSR affect the ultimate profitability of the company and has to do with a business vision that looks at longer term and which incorporates decision-making values such as ethics, transparency and responsibility towards society. CSR is important and inevitable for a company to be competitive, whether small, medium or large. The value creation mechanism of CSR is reversed on the best market access, productivity improvements and better risk management, etc. In the case of SME, the results obtained in this study are in line with previous works arguing that employers often perceive CSR issues differently than the managers including workers, managers, etc.


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However, despite the results of this study it was not so evident that entrepreneurs' ethical values are different from CSR managers. The observed differences are attributable more to the point in the perception that employers in attitudes as discussed earlier in this study. For this reason, it requires to continue accumulating research evidence to analyze these differences, taking larger samples and diverse, and also expanding the set of variables study. It seems that entrepreneurs, company directors, and managers are more and more aware that corporate performance in social and environmental areas is almost as important to the public as performance in financial areas.

People expect companies to increase the financial performance and increase shareholder value, but at the same time, they require businesses to acting responsible to its stakeholders, commit with the environment protection, to beinvolved in the community social matters, to increase their participation in charity actions, to create more stable jobs, to stay out of trouble and corruption, etc.

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Despite the results obtained in this study, this paper presents some limitations, which should improve in subsequent studies. The first limitation of this study concerns the sample which received only the subjects of a specific geographic area in Spain Madrid. It requires therefore replicate this study in Madrid and at the same time extend it to other provinces or autonomous communities of Spain and Europe to consolidate data on CSR in SMEs and large enterprises. It also requires employers to compare with other interest groups workers, shareholders, suppliers, for example to add new ones counting significant data in this regard.

It would also be interesting to explore the differences that might exist between the entrepreneurs who created their own businesses and entrepreneurs who inherited the family-type business. It would be very interesting to analyze the weight of socio-demographic variables on perception at the time to explain the observed differences. Furthermore, the second limitation of this study is undoubtedly the instrument used to assess CSR which is a generic questionnaire. This research has highlighted the need to develop better measures of corporate social responsibility from psychological perspectives context.

Therefore, it needs to develop more specific questionnaires to ensure the comparison of SME entrepreneurs and other groups. There are a number of areas where future research in this area could proceed, particularly in decisions taking, relationship between CSR practices and organizational climate, etc. Despite these limitations, the objectives of this work have been reached, since the results are on the same lines as previous work suggesting the existence of differences in perception between entrepreneurs and managers on issues related to CSR.

Finally, it is notable that one of the contributions of this work has shown that the RSC is not just a matter of large multinational companies but also involves small and medium enterprises. The challenge here is to generalize the study to the whole society, including in SMEs. Contexto, concepto y dilemas de la responsabilidad social de las empresas transnacionales europeas: Cuadernos de Relaciones Laborales, 27, Can illegal corporate behavior be predicted?

An event history analysis. Academy of Management Journal, 34, Social responsibilities of the businessman.

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