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Influencia de la responsabilidad social en el desempeño financiero del sector químico-farmacéutico

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Abstract:

This study addresses new evidence on the relationship between social responsibility (SR) practices and the financial performance of Ecuadorian companies from the chemical-pharmaceutical sector. The research has a mixed component, in which experiences and opinions were collected from experts in the sector through focus groups; similarly, surveys were conducted to managers of 88 companies in the cities of Quito and Guayaquil, Ecuador. Weighting methods were used to determine an SR index based on three pillars: a) economic, b) social and c) environmental dimensions, in order to explain the implementation level of socially responsible practices. Descriptive statistics and correlation techniques were used as well. The results highlight a positive relationship between the economic and environmental dimensions of SR and return on capital (ROC), as well as between the social dimension of SR and return on sales (ROS).

Tópico:

Corporate Social Responsibility Reporting

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Citations: 1
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Información de la Fuente:

FuenteEquidad y Desarrollo
Cuartil año de publicaciónNo disponible
VolumenNo disponible
Issue32
Páginas121 - 141
pISSNNo disponible
ISSN1692-7311

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