Role of shareholders and top managers in the implementation of corporate social responsibility practices

被引：16

作者：

de Godos Diez, Jose Luis ^{[1
]}

Fernandez Gago, Roberto ^{[1
]}

Cabeza Garcia, Laura ^{[1
]}

机构：

[1] Univ Leon, Dept Direcc & Econ Empresa, Area Org Empresas, E-24071 Leon, Spain

来源：

CUADERNOS DE ECONOMIA Y DIRECCION DE LA EMPRESA | 2012年 / 15卷 / 01期

关键词：

Corporate Social Responsibility (CSR); Shareholders; Top management; Perceived role of ethics and social; responsibility (PRESOR); FINANCIAL PERFORMANCE; PERCEIVED IMPORTANCE; ETHICAL IDEOLOGIES; OWNERSHIP; VALUES; SCALE; US; IDENTIFICATION; GOVERNANCE; SALIENCE;

D O I：

10.1016/j.cede.2011.06.002

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Interest in corporate social responsibility (CSR) is growing among professionals and scholars. This paper aims to study the role played by shareholders and top managers in implementing socially responsible actions by firms. The impact of ownership concentration on the development of CSR practices and the potential moderator effect of managers on this relationship were analyzed using information from 128 large-sized companies in Spain. The results suggest that the greater the percentage of shares held by the largest owner, the greater the firm's social commitment. Furthermore, this relationship seems to be affected by top managers' perceptions of CSR. (C) 2011 ACEDE. Published by Elsevier Espana, S.L. All rights reserved.

引用

页码：1 / 11

页数：11

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