Determinants and results of Corporate Social Responsibility as a stakeholder engagement tool

Dada la relevancia que han ido adquiriendo las actividades de Responsabilidad Social Corporativa (RSC) en el mundo empresarial, acentuadas en el año 2015 con la definición de los 17 Objetivos de Desarrollo Sostenible (ODS), se entiende la necesidad de estudiar la implicación y el efecto que tienen estas actividades en los stakeholders que lo rodean. Para ello, y con el objetivo de analizar los determinantes y resultados de la RSC como una herramienta de stakeholder engagement, se realiza un estudio en el que, además de conocer el estado de la literatura sobre el tema, se plantea el papel de la RSC como mecanismo para mejorar ciertas actitudes de los trabajadores, se estudian cómo las diferentes características idiosincráticas de los CEO pueden influir en el nivel de divulgación de los ODS y, finalmente, qué efecto tiene la RSC en el rendimiento empresarial

The moderating effect of contextual factors and employees' demographic features on the relationship between CSR and work-related attitudes: a meta-analysis

This paper aims to identify the conditions under which corporate social responsibility (CSR) affects employees' work-related attitudes. A meta-analysis of 42 studies published between 1999 and 2019 is elaborated considering the moderating effect of several contextual factors (country, industry, and national culture' values) and employees' demographic features (gender, age, education, tenure, and position) on the impact of perceived CSR on three work-related attitudes (organizational identification, commitment, and turnover intentions). The results reveal that the positive impact of CSR in employees' attitudes is not universal, it may vary due to the level of development and the national culture of the country where a company operates, the industry to which it belongs as well as employees' age and position. Furthermore, although individually some variables do not have a significant moderating effect, they are significant in combination with other variables, which opens new research avenues. The findings provide valuable help to human resource management policiesS

Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis

Companies worldwide can play a fundamental role in the fulfillment of the 2030 Agenda.This paper aims to determine the scope of the existing literature about the role that organizationsplay in contributing to the advancement of Sustainable Development Goals (SDGs). A bibliometricanalysis is conducted considering the papers specifically focused on SDGs and businesses publishedfrom 2015 to 2021 in journals indexed in the Scopus database. The analysis shows that approximately80% of the studies on this topic have been published in the last three years. Moreover, only onejournal (Sustainability) has published more than the 50% of the publications on the subject. The finalsample is divided into 11 clusters that analyze different perspectives within the same research topic,and, in all these clusters, practically all of the papers have been published in the last two years, whichconfirms that this issue is increasing its presence in the academic world. This work extends theexisting research on the subject, taking into account the publications of the last year, so it is an updateon this “hot topic”. Moreover, it contributes to providing a reference frame of the state of the art ofthis research topic and can orientate researchers in the development of future studies.info:eu-repo/semantics/publishedVersio

Employee-Related Disclosure: A Bibliometric Review

Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empiricallyThis research was funded by Xunta de Galicia, grant number GI-2016 (Proxecto de Investigación Consolidación 2020 GPC GI-2016 -Creación de valor sostenible en las organizaciones—CVSO)S

What kind of leaders can promote the disclosure of information on the sustainable development goals?

As the person responsible for a company's strategies and disclosure policies, the CEO is the architect of its CSR strategy. This paper analyzes which CEO's attributes influence the level of disclosure of information about business contribution to the SDGs. Based on the Upper Echelons Theory, a set of hypotheses on the influence of several CEO attributes (demographic and professional characteristics as well as personal traits) on SDGs disclosure have been tested in a sample of the leading Spanish companies for the period 2015–2021 using ordinal regressions for panel data. The results show that education level, nationality, and narcissism are the CEO attributes that significantly affect the level of SDG disclosure. Specifically, companies whose CEOs have a higher level of education, are Spanish (local), and are narcissist tend to disclose more information about the SDGs. This study aims to contribute to literature by providing new empirical evidence on an emerging research topic and by providing a glimpse into the CEO “profile” that may favor a company's propensity to disclose information on the SDGsXunta de Galicia, Grant/Award Number: 2020 GPC GI-2016S