Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance

This research aims to determine the effect of corporate social responsibility (CSR)disclosure on the firm performance (FP) of Spanish-listed companies considering themediation produced by the economic dimension. Using their sustainability reports,partial least squares structural equation modeling is...

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Autores: Escamilla-Solano, Sandra, Fernández-Portillo, Antonio, Sánchez-Escobedo, Mari Cruz, Orden-Cruz, Carmen
Tipo de recurso: artículo
Fecha de publicación:2023
País:España
Institución:Universidad Rey Juan Carlos
Repositorio:BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
OAI Identifier:oai:burjcdigital.urjc.es:10115/24670
Acceso en línea:https://hdl.handle.net/10115/24670
Access Level:acceso abierto
Palabra clave:corporate social responsibility (CSR)
CSR disclosure
firm performance (FP)
PLS-SEM
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spelling Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performanceEscamilla-Solano, SandraFernández-Portillo, AntonioSánchez-Escobedo, Mari CruzOrden-Cruz, Carmencorporate social responsibility (CSR)CSR disclosurefirm performance (FP)PLS-SEMThis research aims to determine the effect of corporate social responsibility (CSR)disclosure on the firm performance (FP) of Spanish-listed companies considering themediation produced by the economic dimension. Using their sustainability reports,partial least squares structural equation modeling is employed for a content analysis.This study provides evidence on the mediating role of the disclosure of economicdimension practices and the intensity shown in the relationships between social andenvironmental dimensions and FP, allowing for a deeper understanding of the rela-tionships between the various CSR dimensions. Findings show that the disclosure ofsocial and environmental actions, aligned with appropriate standards in the economicdimension, can lead to an improvement in the FP of the company.Wiley202320232023info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/10115/24670reponame:BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlosinstname:Universidad Rey Juan CarlosInglésAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:burjcdigital.urjc.es:10115/246702026-06-24T12:48:17Z
dc.title.none.fl_str_mv Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
title Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
spellingShingle Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
Escamilla-Solano, Sandra
corporate social responsibility (CSR)
CSR disclosure
firm performance (FP)
PLS-SEM
title_short Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
title_full Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
title_fullStr Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
title_full_unstemmed Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
title_sort Corporate social responsibility disclosure: Mediating effects of the economic dimension on firm performance
dc.creator.none.fl_str_mv Escamilla-Solano, Sandra
Fernández-Portillo, Antonio
Sánchez-Escobedo, Mari Cruz
Orden-Cruz, Carmen
author Escamilla-Solano, Sandra
author_facet Escamilla-Solano, Sandra
Fernández-Portillo, Antonio
Sánchez-Escobedo, Mari Cruz
Orden-Cruz, Carmen
author_role author
author2 Fernández-Portillo, Antonio
Sánchez-Escobedo, Mari Cruz
Orden-Cruz, Carmen
author2_role author
author
author
dc.subject.none.fl_str_mv corporate social responsibility (CSR)
CSR disclosure
firm performance (FP)
PLS-SEM
topic corporate social responsibility (CSR)
CSR disclosure
firm performance (FP)
PLS-SEM
description This research aims to determine the effect of corporate social responsibility (CSR)disclosure on the firm performance (FP) of Spanish-listed companies considering themediation produced by the economic dimension. Using their sustainability reports,partial least squares structural equation modeling is employed for a content analysis.This study provides evidence on the mediating role of the disclosure of economicdimension practices and the intensity shown in the relationships between social andenvironmental dimensions and FP, allowing for a deeper understanding of the rela-tionships between the various CSR dimensions. Findings show that the disclosure ofsocial and environmental actions, aligned with appropriate standards in the economicdimension, can lead to an improvement in the FP of the company.
publishDate 2023
dc.date.none.fl_str_mv 2023
2023
2023
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/10115/24670
url https://hdl.handle.net/10115/24670
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Wiley
publisher.none.fl_str_mv Wiley
dc.source.none.fl_str_mv reponame:BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
instname:Universidad Rey Juan Carlos
instname_str Universidad Rey Juan Carlos
reponame_str BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
collection BURJC-Digital. Repositorio Institucional de la Universidad Rey Juan Carlos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,81155

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