Corporate social responsibility benchmarking. The case of galician firms
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Published
18-09-2018
Encarnación González Vázquez
María Elisa Alén González
Lorenzo Rodríguez Comesaña
Abstract
In this paper we review the concept of corporate social responsibility. Subsequently we analyze the possibilities and problems of the use of benchmarking in CSR by analyzing the latest research that had developed a method of benchmarking. From this analysis we propose a homogeneous indicator that assesses 68 aspects related to the various stakeholders involved in CSR. It also provides information on the importance attached by respondents to these aspects. The results for each of the 5 sectors considered show the areas in which the work in CSR is greatest and others where improvement is needed.
How to Cite
González Vázquez, E., Alén González, M. E., & Rodríguez Comesaña, L. (2018). Corporate social responsibility benchmarking. The case of galician firms. Cuadernos De Gestión, 11(3), 101–119. https://doi.org/10.5295/cdg.100226eg
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Keywords
benchmarking, corporate social responsibility, stakeholder perspective
References
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ARGANDOÑA, A y Von WEILTZIEN HOIVIK, H (2009): “Corporate Social Responsibility: One size does not fit all. Collecting evidence from Europe”, Journal of Business Ethics, Nº. 89, pp. 221-234
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HILLMAN, A. J. y KEIM, G. D. (2001): “Shareholder Value, Stakeholder Management, and Social Issues: What’s the Bottom Line?”, Strategic Management Journal, Vol. 22, pp. 125–139.
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McWILLIAMS, A. y SIEGEL, D. (2001): “Corporate Social Responsibility: A Theory of the Firm Perspective”, Academy of Management Review, Vol. 26, pp. 117–127.
ORLITZKY, M.; SCHMIDT, F. L. y RYNES, S. L. (2003): “Corporate Social and Financial Performance: A Meta-Analysis”, Organization Studies, Vol. 24, pp. 403–441.
PORTER, ME y KRAMER, MR (2002): “The competitive advantage of corporate philanthropy”, Harvard Business Review, vol. 80, nº 12, pp. 56-69.
RUSCONI, G. (2002): “The theory and practise of social accounting: the case of the Italian post office”, paper presentado en la EBEN Conference en Bruselas.
TENCATI, A.; PERRINI, F. y POGUTZ, S. (2004): “New tools to foster corporate socially responsible behavior”, Journal of Business Ethics, nº 53, pp. 173-190.
VALOR, C. (2005): “Corporate Social Responsibility and Corporate Citizenship: Towards Corporate Accountability”, Business and Society Review, vol. 110, nº 2, pp. 191-212.
WADDOCK, S. A. y GRAVES, S. B. (1997): “The Corporate Social Performance-Financial Performance Link”, Strategic Management Journal, vol. 18, pp. 303–319.
ARAQUE PADILLA, R. (2009): “Empresa y sociedad: el enfoque de la responsabilidad social de la empresa”, Revista de Fomento Social, nº 256, pp. 679-686.
ARGANDOÑA, A y Von WEILTZIEN HOIVIK, H (2009): “Corporate Social Responsibility: One size does not fit all. Collecting evidence from Europe”, Journal of Business Ethics, Nº. 89, pp. 221-234
BAJO DAVO, N.; DURÁN HERRERA, J.J. (2009): “Responsabilidad social y variables estratégicas en las grandes empresas españolas”, Revista de responsabilidad social en la empresa, nº 2, pp. 51-76.
CAMPBELL, L.; GULAS, C. S. y GRUCA, T. S. (1999): “Corporate Giving Behavior and DecisionMaker Social Consciousness”, Journal of Business Ethics, Nº. 19, pp.375–383.
COMISIÓN DE LAS COMUNIDADES EUROPEAS (2001): Libro verde. Fomentar un marco europeo para la responsabilidad social de las empresas. Disponible en, http://europa.eu/eur-lex/es/com/gpr/2001/com2001_0366es01.pdf
DONALDSON, T. y PRESTON, L. R. (1995): “The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications”, Academy of Management Review, Vol. 20, pp. 65–91.
FORÉTICA (2006): Evolución de la responsabilidad social de las empresas en España. (Disponible en www.foretica.es).
GLOBAL REPORTING INITIATIVE (2002): Final report of the measurement working group. Disponible en, http://www.globalreporting.org
GRAAFLAND, J.J. y EIJFFINGER, SCW (2004): “Corporate social responsibility of Dutch companies: Benchmarking, transparency and robustness”, De Economist, nº 152, pp. 403-426.
GRAAFLAND, J.J. y EIJFFINGER, SCW y SMID, H. (2004): “Benchmarking of Corporate Social Responsibility: Methodological Problems and Robustness”, Journal of Business Ethics, nº 53, pp. 137-152.
GRAAFLAND, JJ (2002): “Modelling the trade off between profits and principles”, De Economist, nº 150, pp. 129-154.
GRAVES, SB; WADDOCK, SA y KELLY, J (2002): “100 best corporate citizens”, Business Ethics, vol. 11, nº 2, pp. 8-13.
HILLMAN, A. J. y KEIM, G. D. (2001): “Shareholder Value, Stakeholder Management, and Social Issues: What’s the Bottom Line?”, Strategic Management Journal, Vol. 22, pp. 125–139.
IGALENS, J y GOND, J-P (2005): “Measuring Corporate Social Performance in France: A critical and empirical analysis of ARESE data”, Journal of Business Ethics, Nº 56, pp. 131-148
INTERNATIONAL CHAMBER OF COMMERCE (2002): Business in Society: Making a positive and responsible contribution. ICC: Paris.
JOYNER, B. E. y PAYNE, D. (2002): “Evolution and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility”, Journal of Business Ethics, Vol. 41, pp. 297–311.
JOYNER, B.E. y RAIBORN, CA (2005): “Management caveats for measuring and assessing public responsibility performance”, Business horizons, nº. 48, 525-533
KOLODINSKY, RW; MADDEN, TM; ZISK, DS y HENKEL, ET (2010): “Attitudes about Corporate Social Responsibility: Business student predictors”, Journal of Business Ethics, Nº. 91, pp. 167-181.
KRUT, R y MUNIS, K (1998): “Sustainable industrial development: benchmarking environmental policies and reports”, Greener Management International, nº 21, pp. 88-98.
LANTOS, G. P. (2001): “The Boundaries of Strategic Corporate Social Responsibility”, Journal of Consumer Marketing, Vol. 18, pp. 595–630.
MARGOLIS, J. D. y WALSH, J. P. (2003): “Misery Loves Companies: Rethinking Social Initiatives by Business”, Administrative Science Quarterly, Vol. 48, pp. 268–305.
McWILLIAMS, A. y SIEGEL, D. (2001): “Corporate Social Responsibility: A Theory of the Firm Perspective”, Academy of Management Review, Vol. 26, pp. 117–127.
ORLITZKY, M.; SCHMIDT, F. L. y RYNES, S. L. (2003): “Corporate Social and Financial Performance: A Meta-Analysis”, Organization Studies, Vol. 24, pp. 403–441.
PORTER, ME y KRAMER, MR (2002): “The competitive advantage of corporate philanthropy”, Harvard Business Review, vol. 80, nº 12, pp. 56-69.
RUSCONI, G. (2002): “The theory and practise of social accounting: the case of the Italian post office”, paper presentado en la EBEN Conference en Bruselas.
TENCATI, A.; PERRINI, F. y POGUTZ, S. (2004): “New tools to foster corporate socially responsible behavior”, Journal of Business Ethics, nº 53, pp. 173-190.
VALOR, C. (2005): “Corporate Social Responsibility and Corporate Citizenship: Towards Corporate Accountability”, Business and Society Review, vol. 110, nº 2, pp. 191-212.
WADDOCK, S. A. y GRAVES, S. B. (1997): “The Corporate Social Performance-Financial Performance Link”, Strategic Management Journal, vol. 18, pp. 303–319.
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