Contido principal do artigo

Sonia Benito-Hernández
Universidad Politécnica de Madrid
Espanha
https://orcid.org/0000-0001-7422-3897
Biografía
Cristina López-Cózar Navarro
Universidad Politécnica de Madrid
Espanha
https://orcid.org/0000-0002-2788-9896
Biografía
Gracia Rubio Martín
Universidad Complutense de Madrid
Espanha
https://orcid.org/0000-0002-2911-2191
Biografía
v. 31 n. 1 (2022), Articles, páginas 1-24
DOI: https://doi.org/10.15304/rge.31.1.7910
Recibido: 30-08-2021 Aceito: 05-04-2022 Publicado: 24-06-2022
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Resumo

Esta pesquisa empírica (amostra de 6.186 empresas) visa estudar a relação entre o esforço realizado pelo tecido empresarial espanhol no setor manufatureiro nas políticas de responsabilidade social corporativa e os resultados obtidos nos seus indicadores financeiros. Novas abordagens e sensibilidades para o trabalho são desenvolvidas a partir de uma perspectiva ética, de valores e de RSE, mostrando como as dimensões interna e externa da RSE: relacionadas às relações com os colaboradores, relacionamento com a comunidade e responsabilidade na gestão da qualidade dos processos, contribuir para melhorar a rentabilidade econômica da empresa (ROA). Os resultados mostram que a implementação de políticas de colaboração para aumentar o relacionamento com concorrentes, instituições e fornecedores teve um efeito positivo significativo no aumento do ROA; No entanto, a colaboração com os clientes teve um impacto negativo no ROA. Além disso, a melhoria do relacionamento com os colaboradores e a implementação de políticas de qualidade tiveram um impacto positivo e relevante no ROA.

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