DOI:https://doi.org/10.3232/GCG.2016.V10.N1.06

ANÁLISIS DEL EFECTO DE LA RESPONSABILIDAD SOCIAL EMPRESARIAL EN LOS RESULTADOS EMPRESARIALES DE LAS MICRO, PEQUEÑAS Y MEDIANAS EMPRESAS (MIPYMES)

Felipe Hernández Perlines, Juan Pablo Sánchez-Infante

Resumen

Este trabajo pretende analizar la influencia de la Responsabilidad Social Empresarial (RSE) en los Resultados Empresariales (RE) en las micro, pequeñas y medianas empresas (Mipymes). Para ello se propone un modelo utilizando datos de los informes de sostenibilidad de 278 Mipymes españolas confeccionados bajo los estándares de GRI. Para el contraste de las hipótesis y la obtención de resultados se ha utilizado software SmartPLS 3.2.3. Los resultados nos permiten afirmar que las Mipymes también desarrollan actividades de RSE y que aquellas Mipymes que las llevan a cabo mejoran sus resultados. 
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