Determinantes de la publicación de memorias de RS en las pequeñas y medianas empresas¿una cuestión de imagen?

  1. Herrera Madueño, Jesús
  2. Larrán Jorge, Manuel
  3. Lechuga Sancho, María Paula
  4. Martínez Martínez, Domingo
Journal:
Prisma Social: revista de investigación social

ISSN: 1989-3469

Year of publication: 2013

Issue Title: Responsabilidad Social Corporativa, ¿oportunidad o crisis?

Issue: 10

Pages: 271-302

Type: Article

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More publications in: Prisma Social: revista de investigación social

Abstract

Social responsibility of organizations is becoming a key factor for the operation, maintenance and long-term survival, so that companies in general are concerned not only to carry out socially responsible practices but to make them known through social responsibility reports or sustainability. In the realm of big business, the fact or not to disclose information about socially responsible practices often developed due to issues of image and reputation. Specifically, the memories can be an instrument of reputational risk management, which may be closely linked to the size and membership sector. In the case of SMEs there is what is called by many authors as Silent Social Responsibility, to perform more actions than they realize RS. This lack of social responsibility reports in the field of small and medium enterprises can be explained not only by limited political costs and low reputational risk, but also the failure to perceive benefit or advantage whatsoever arising from the publication of memoirs social responsibility. The aim of the present work is to analyze, for a sample of 509 Spanish SMEs, the relationship between level of development of SR practices disclose the fact or not memories. Additionally, try to identify what are the characteristics and profiles of those SMEs that report RS reports and linked to factors such as sector, the gender of the owner / manager, family structure or size.

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