Corporate social responsibility and financial sustainability in Mexican cement industry

被引：0

作者：

Perez Sosa, Felipe Abelardo ^{[1
]}

Lara Gomez, Graciela ^{[2
]}

Gomez Bobadilla, Alfredo Tercero ^{[3
]}

机构：

[1] Univ Autonoma Queretaro, Ciencias Econ Adm, Santiago De Queretaro, Qro, Mexico

[2] Univ Autonoma Queretaro, Fac Contaduria & Adm, Santiago De Queretaro, Qro, Mexico

[3] Univ Autonoma Queretaro, Adm, Santiago De Queretaro, Qro, Mexico

来源：

CIMEXUS | 2014年 / 9卷 / 01期

关键词：

Cement industry; Corporate social responsibility; Financial performance; Mexico; Sustainability;

D O I：

暂无

中图分类号：

D0 [政治学、政治理论];

学科分类号：

0302 ; 030201 ;

摘要：

The aim of this work was to determine if the adoption of Corporate Social Responsibility (CSR) has any impact on the financial sustainability of Mexican cement companies, which was evaluated with the Weighted Average Cost of Capital (WACC) and the Earnings Before Interests, Taxes, Depreciations and Amortizations (EBITDA). Among the analyzed companies, the one with better results in the CSR accomplishment was also the company with a stronger financial sustainability, that is, that had greater reductions in its financial cost and higher improvements in its EBITDA. Therefore, is accepted the hypothesis that states that the companies engaged with the CSR keep or improve their financial sustainability.

引用

页码：105 / 125

页数：21

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