Revista UIS Ingenierías

Vol. 23 Núm. 2 (2024): Revista UIS Ingenierías
Artículos

El valor de las prácticas de responsabilidad social empresarial en un mundo más preocupado por la sostenibilidad: una revisión de la literatura

PDF (English)
  • Angélica Robayo-Avendaño ,
  • Dorian Prato-García
Angélica Robayo-Avendaño
Universidad Nacional Abierta y a Distancia
Dorian Prato-García
Universidad Nacional de Colombia
DOI: https://doi.org/10.18273/revuin.v23n2-2024005

Publicado 2024-06-06

Palabras clave

  • gestión estratégica,
  • Responsabilidad Social Empresarial (RSE),
  • Estándares RSE,
  • responsabilidad ambiental,
  • transparencia

Cómo citar

Robayo-Avendaño , A., & Prato-García , D. . (2024). El valor de las prácticas de responsabilidad social empresarial en un mundo más preocupado por la sostenibilidad: una revisión de la literatura. Revista UIS Ingenierías, 23(2), 71–90. https://doi.org/10.18273/revuin.v23n2-2024005

Derechos de autor 2024 Revista UIS Ingenierías

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-SinDerivadas 4.0.

Resumen

La responsabilidad social empresarial (RSE) representa una oportunidad para aumentar la reputación, ahorrar costos y crear valor económico y sostenible. Esta revisión tiene como propósito: primero, llamar la atención sobre la relación entre las prácticas de RSE utilizadas para tratar temas críticos para nuestra sociedad y su impacto en la confianza y lealtad de las partes interesadas. Segundo, basado en un estudio de 91 documentos, identificar las ventajas/debilidades de implementar estándares (ISO 14001, ISO 26000, GRI, SA8000, AA1000) reconocidos en diferentes sectores de la economía. Los estándares brindan una guía para la elaboración, divulgación y evaluación en la transparencia de los informes de RSE. Algunos indicadores usados para medir la RSE, son más enfocados en tópicos ambientales, pero reconocen la relevancia de la justicia social para promover el bienestar de los interesados. Los estándares de RSE juegan un rol crucial en nuestro mundo, debido a que fomentan comportamientos éticos que refuerzan los valores y la integridad de nuestra sociedad. Las futuras investigaciones deberían orientarse a monitorear el impacto de las iniciativas de RSE en escenarios complejos, considerar las voces de los actores no especializados e integrar enfoques que visibilicen las consecuencias de estas prácticas.

PDF (English)

Descargas

Los datos de descargas todavía no están disponibles.

Referencias

  1. A. B. Carroll, A History of Corporate Social Responsibility. Oxford University Press, 2008, doi: https://doi.org/10.1093/oxfordhb/9780199211593.003.0002
  2. S.-L. Han, J. W. Lee, “Does corporate social responsibility matter even in the B2B market?: Effect of B2B CSR on customer trust,” Industrial Marketing Management, vol. 93, pp. 115–123, Feb. 2021, doi: https://doi.org/10.1016/j.indmarman.2020.12.008
  3. A. Uyar, A. S. Karaman, M. Kilic, “Is corporate social responsibility reporting a tool of signaling or greenwashing? Evidence from the worldwide logistics sector,” Journal of Cleaner Production, vol. 253, p. 119997, 2020, doi: https://doi.org/10.1016/j.jclepro.2020.119997
  4. UN, “World Summit for Social Development 1995,” United Nations. [Online]. Available: https://www.un.org/en/conferences/social-development/copenhagen1995
  5. H. R. Bowen, “Social Responsibilities of the Businessman,” Social Responsibilities of the Businessman, 2013, doi: https://doi.org/10.2307/j.ctt20q1w8f
  6. A. Dahlsrud, “How Corporate Social Responsibility Is defined: an Analysis of 37 Definitions,” Corporate Social Responsibility and Environmental Management, vol. 15, no. 1, pp. 1–13, 2008, doi: https://doi.org/10.1002/csr.132
  7. A. B. Carroll, “A Three-Dimensional Conceptual Model of Corporate Performance,” Academy of Management Review, vol. 4, no. 4, pp. 497–505, 1979, doi: https://doi.org/10.5465/amr.1979.4498296
  8. K. Gupta, C. Krishnamurti, “Corporate social responsibility, competition, and firm value,” Pacific-Basin Finance Journal, vol. 68, p. 101622, 2021, doi: https://doi.org/10.1016/j.pacfin.2021.101622
  9. P. R. Weerathunga, C. Xiaofang, M. Nurunnabi, K. M. M. C. B. Kulathunga, R. M. N. C. Swarnapali, “Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India,” Journal of International Accounting, Auditing and Taxation, vol. 40, p. 100336, 2020, doi: https://doi.org/10.1016/j.intaccaudtax.2020.100336
  10. C. H. Chen, “The mediating effect of corporate culture on the relationship between business model innovation and corporate social responsibility: A perspective from small- and medium-sized enterprises,” Asia Pacific Management Review, vol. 27, no. 4, 2022, doi: https://doi.org/10.1016/j.apmrv.2022.01.001
  11. M. R. González-Rodríguez, M. C. Díaz-Fernández, B. Simonetti, “The social, economic and environmental dimensions of corporate social responsibility: The role played by consumers and potential entrepreneurs,” International Business Review, vol. 24, no. 5, pp. 836–848, Oct. 2015, doi: https://doi.org/10.1016/j.ibusrev.2015.03.002
  12. M. Khan, J. Lockhart, R. Bathurst, “A multi-level institutional perspective of corporate social responsibility reporting: A mixed-method study,” Journal of Cleaner Production, vol. 265, p. 121739, 2020, doi: https://doi.org/10.1016/j.jclepro.2020.121739
  13. B. M. K. Manda et al., “Value creation with life cycle assessment: an approach to contextualize the application of life cycle assessment in chemical companies to create sustainable value,” Journal of Cleaner Production, vol. 126, pp. 337–351, 2016, doi: https://doi.org/10.1016/j.jclepro.2016.03.020
  14. C. Wang, I. Qureshi, F. Guo, Q. Zhang, “Corporate social responsibility and disruptive innovation: The moderating effects of environmental turbulence,” Journal of Business Research, vol. 139, pp. 1435–1450, 2022, doi: https://doi.org/10.1016/j.jbusres.2021.10.046
  15. M. Sabokro, M. M. Masud, A. Kayedian, “The effect of green human resources management on corporate social responsibility, green psychological climate and employees’ green behavior,” Journal of Cleaner Production, vol. 313, p. 127963, 2021, doi: https://doi.org/10.1016/j.jclepro.2021.127963
  16. N. J. van Eck, L. Waltman, “VOSViewer: Visualizing Scientific Landscapes [Software],” VOSviewer, 2022. [Online]. Available: https://www.vosviewer.com
  17. ILO, “About the ILO,” Ilo.org, 2022. [Online]. Available: https://www.ilo.org/global/about-the-ilo/lang--en/index.htm
  18. A. B. Carroll, “Corporate Social Responsibility: the Centerpiece of Competing and Complementary Frameworks,” Organizational Dynamics, vol. 44, no. 2, pp. 87–96, 2015, doi: https://doi.org/10.1016/j.orgdyn.2015.02.002
  19. M. A. L. Agudelo, L. Jóhannsdóttir, B. Davídsdóttir, “A Literature Review of the History and Evolution of Corporate Social Responsibility,” International Journal of Corporate Social Responsibility, vol. 4, no. 1, pp. 1–23, 2019, doi: https://doi.org/10.1186/s40991-018-0039-y
  20. S. Pätäri, J. Sandström, K. Puumalainen, A. Tuppura, “Mapping the evolution of corporate social responsibility – insights from the Finnish forest industry,” International Wood Products Journal, vol. 7, no. 1, pp. 26–35, 2016, doi: https://doi.org/10.1080/20426445.2015.1116493
  21. GRI, “Global Reporting Initiative,” https://www.globalreporting.org, 2022.
  22. G. Halkos, S. Nomikos, “Corporate social responsibility: Trends in global reporting initiative standards,” Economic Analysis and Policy, vol. 69, no. 1, pp. 106–117, 2021, doi: https://doi.org/10.1016/j.eap.2020.11.008
  23. T. Gonçalves, C. Gaio, E. Costa, “Committed vs opportunistic corporate and social responsibility reporting,” Journal of Business Research, vol. 115, pp. 417 – 427, 2020, doi: https://doi.org/10.1016/j.jbusres.2020.01.008
  24. UN, “After the Signature: A guide to engagement in the United Nations Global Compact.,” 2007. [Online]. Available: https://www.unglobalcompact.org/library/241
  25. UN, “The Ten Principles | UN Global Compact,” Unglobalcompact.org, 2022. [Online]. Available: https://www.unglobalcompact.org/what-is-gc/mission/principles
  26. ISO, “ISO 26000:2010. Guidance on social responsibility,” 2010. [Online]. Available: https://www.iso.org/obp/ui#iso:std:iso:26000:ed-1:v1:en
  27. UN, “The 17 sustainable development goals (SDGs) to transform our world,” 2018. [Online]. Available: https://www.un.org/development/desa/disabilities/envision2030.html
  28. B. Sheehy, F. Farneti, “Corporate Social Responsibility, Sustainability, Sustainable Development and Corporate Sustainability: What Is the Difference, and Does It Matter?,” Sustainability, vol. 13, no. 11, p. 5965, May 2021, [Online]. Available: https://www.mdpi.com/2071-1050/13/11/5965
  29. S. S. Ali, R. Kaur, “Effectiveness of corporate social responsibility (CSR) in implementation of social sustainability in warehousing of developing countries: A hybrid approach,” Journal of Cleaner Production, vol. 324, p. 129154, 2021, doi: https://doi.org/10.1016/j.jclepro.2021.129154
  30. C. B. Bhattacharya, S. Sen, “Doing Better at Doing Good: When, Why, and How Consumers Respond to Corporate Social Initiatives,” California Management Review, vol. 47, no. 1, pp. 9–24, 2004, doi: https://doi.org/10.2307/41166284
  31. M. R. González-Rodríguez, M. C. Díaz-Fernández, F. Shi, F. Okumus, “Exploring the links among corporate social responsibility, reputation, and performance from a multi-dimensional perspective,” International Journal of Hospitality Management, vol. 99, p. 103079, 2021, doi: https://doi.org/10.1016/j.ijhm.2021.103079
  32. B. Viererbl and T. Koch, “The paradoxical effects of communicating CSR activities: Why CSR communication has both positive and negative effects on the perception of a company’s social responsibility,” Public Relations Review, vol. 48, no. 1, p. 102134, Mar. 2022, doi: https://doi.org/10.1016/j.pubrev.2021.102134
  33. Ø. Ueland et al., “State of the art in benefit–risk analysis: Consumer perception,” Food and Chemical Toxicology, vol. 50, no. 1, pp. 67–76, 2012, doi: https://doi.org/10.1016/j.fct.2011.06.006
  34. L. Austin and B. M. Gaither, “Perceived motivations for corporate social responsibility initiatives in socially stigmatized industries,” Public Relations Review, vol. 43, no. 4, pp. 840–849, 2017, doi: https://doi.org/10.1016/j.pubrev.2017.06.011
  35. X. Xie, Y. Jia, X. Meng, and C. Li, “Corporate social responsibility, customer satisfaction, and financial performance: The moderating effect of the institutional environment in two transition economies,” Journal of Cleaner Production, vol. 150, pp. 26–39, 2017, doi: https://doi.org/10.1016/j.jclepro.2017.02.192
  36. M. B. L. Donia, C. A. Tetrault Sirsly, “Determinants and consequences of employee attributions of corporate social responsibility as substantive or symbolic,” European Management Journal, vol. 34, no. 3, pp. 232–242, 2016, doi: https://doi.org/10.1016/j.emj.2016.02.004
  37. F. Velasco Vizcaíno, S. L. Martin, J. J. Cardenas, M. Cardenas, “Employees’ attitudes toward corporate social responsibility programs: The influence of corporate frugality and polychronicity organizational capabilities,” Journal of Business Research, 2021, doi: https://doi.org/10.1016/j.jbusres.2020.11.016
  38. G. Pfajfar, A. Shoham, A. Małecka, M. Zalaznik, “Value of corporate social responsibility for multiple stakeholders and social impact – Relationship marketing perspective,” Journal of Business Research, vol. 143, no. 4, pp. 46–61, 2022, doi: https://doi.org/10.1016/j.jbusres.2022.01.051
  39. K. Singh, M. Misra, “Linking Corporate Social Responsibility (CSR) and Organizational Performance: the moderating effect of corporate reputation,” European Research on Management and Business Economics, vol. 27, no. 1, p. 100139, 2021, https://doi.org/10.1016/j.anorl.2019.09.002
  40. W. Chi, S.-J. Wu, Z. Zheng, “Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms,” The British Accounting Review, vol. 52, no. 6, p. 100939, 2020, doi: https://doi.org/10.1016/j.bar.2020.100939
  41. C. Kolling, J. L. D. Ribeiro, J. F. de Medeiros, “Performance of the cosmetics industry from the perspective of Corporate Social Responsibility and Design for Sustainability,” Sustainable Production and Consumption, vol. 30, pp. 171–185, 2022, doi: https://doi.org/10.1016/j.spc.2021.12.002
  42. H. Jung, J. Bae, H. Kim, “The effect of corporate social responsibility and corporate social irresponsibility: Why company size matters based on consumers’ need for self-expression,” Journal of Business Research, vol. 146, pp. 146–154, 2022, doi: https://doi.org/10.1016/j.jbusres.2022.03.024
  43. S. Robinson, M. Eilert, “The role of message specificity in corporate social responsibility communication,” Journal of Business Research, vol. 90, pp. 260–268, Sep. 2018, doi: https://doi.org/10.1016/j.jbusres.2018.05.028
  44. S.-C. Chu, H. T. Chen, C. Gan, “Consumers’ engagement with corporate social responsibility (CSR) communication in social media: Evidence from China and the United States,” Journal of Business Research, vol. 110, no. 1, pp. 260–271, 2020, doi: https://doi.org/10.1016/j.jbusres.2020.01.036
  45. L. Andreu, A. B. Casado-Díaz, A. S. Mattila, “Effects of message appeal and service type in CSR communication strategies,” Journal of Business Research, vol. 68, no. 7, pp. 1488–1495, 2015, doi: https://doi.org/10.1016/j.jbusres.2015.01.039
  46. P. Mercadé-Melé, S. Molinillo, A. Fernández-Morales, “The influence of the types of media on the formation of perceived CSR,” Spanish Journal of Marketing - ESIC, vol. 21, pp. 54–64, 2017, doi: https://doi.org/10.1016/j.sjme.2017.04.003
  47. F. Rahman, R. T. Norman, “The effect of firm scale and CSR geographical scope of impact on consumers’ response,” Journal of Retailing and Consumer Services, vol. 28, pp. 189–198, Jan. 2016, doi: https://doi.org/10.1016/j.jretconser.2015.10.006
  48. P.-H. Ting, “Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure,” Finance Research Letters, vol. 38, p. 101476, 2021, doi: https://doi.org/10.1016/j.frl.2020.101476
  49. C. S. B. Ngai, R. G. Singh, “Operationalizing genuineness in CSR communication for public engagement on social media,” Public Relations Review, vol. 47, no. 5, p. 102122, 2021, doi: https://doi.org/10.1016/j.pubrev.2021.102122
  50. M. Ikram, Q. Zhang, R. Sroufe, M. Ferasso, “Contribution of Certification Bodies and Sustainability Standards to Sustainable Development Goals: An Integrated Grey Systems Approach,” Sustainable Production and Consumption, vol. 28, pp. 326–345, Oct. 2021, doi: https://doi.org/10.1016/j.spc.2021.05.019
  51. M. S. S. Jajja, M. Asif, F. Montabon, K. A. Chatha, “The indirect effect of social responsibility standards on organizational performance in apparel supply chains: A developing country perspective,” Transportation Research Part E: Logistics and Transportation Review, vol. 139, p. 101968, 2020, doi: https://doi.org/10.1016/j.tre.2020.101968
  52. Radu Ogarca and S. Puiu, “ISO 26000 Implementation: The Case of Top Romanian Companies,” CSR, sustainability, ethics & governance, pp. 11–28, 2018, doi: https://doi.org/10.1007/978-3-319-92651-3
  53. AccountAbility, “AccountAbility Standard,” 2022. Online]. Available: https://www.accountability.org/standards
  54. P. Castka, M. A. Balzarova, “The impact of ISO 9000 and ISO 14000 on standardisation of social responsibility—an inside perspective,” International Journal of Production Economics, vol. 113, no. 1, pp. 74–87, 2008, doi: https://doi.org/10.1016/j.ijpe.2007.02.048
  55. AccountAbility, “Social Accountability International,” Online]. Available: https://sa-intl.org, 2022. https://sa-intl.org
  56. W. McGuire, “The effect of ISO 14001 on environmental regulatory compliance in China,” Ecological Economics, vol. 105, pp. 254–264, Sep. 2014, doi: https://doi.org/10.1016/j.ecolecon.2014.06.007
  57. W. Wu, S. An, C.-H. Wu, S.B. Tsai, K. Yang, “An empirical study on green environmental system certification affects financing cost of high energy consumption enterprises-taking metallurgical enterprises as an example,” Journal of Cleaner Production, vol. 244, p. 118848, Jan. 2020, doi: https://doi.org/10.1016/j.jclepro.2019.118848
  58. ISO,“The ISO survey of management system standard certifications – 2020 – Explanatory Note.” [Online]. Available: https://isotc.iso.org/livelink/livelink/fetch/-8853493/8853511/8853520/18808772/0._Explanatory_note_and_overview_on_ISO_Survey_2020_results.pdf?nodeid=21899356&vernum=-2
  59. R. Orcos, B. Pérez Aradros, K. Blind, “Why does the diffusion of environmental management standards differ across countries? The role of formal and informal institutions in the adoption of ISO 14001,” Journal of World Business, vol. 53, no. 6, pp. 850–861, 2018, doi: https://doi.org/10.1016/j.jwb.2018.07.002
  60. E. M. Mungai, S. W. Ndiritu, T. Rajwani, “Do voluntary environmental management systems improve environmental performance? Evidence from waste management by Kenyan firms,” Journal of Cleaner Production, vol. 265, p. 121636, 2020, doi: https://doi.org/10.1016/j.jclepro.2020.121636
  61. R. Treacy, P. Humphreys, R. McIvor, C. Lo, “ISO14001 certification and operating performance: A practice-based view,” International Journal of Production Economics, vol. 208, pp. 319–328, 2019, doi: https://doi.org/10.1016/j.ijpe.2018.12.012
  62. F. Mariotti, N. Kadasah, N. Abdulghaffar, “Motivations and barriers affecting the implementation of ISO 14001 in Saudi Arabia: an empirical investigation,” Total Quality Management & Business Excellence, vol. 25, no. 11–12, pp. 1352–1364, 2014, doi: https://doi.org/10.1080/14783363.2014.912038
  63. F. Murmura, L. Liberatore, L. Bravi, N. Casolani, “Evaluation of Italian Companies’ Perception About ISO 14001 and Eco Management and Audit Scheme III: Motivations, Benefits and Barriers,” Journal of Cleaner Production, vol. 174, pp. 691–700, 2018, doi: https://doi.org/10.1016/j.jclepro.2017.10.337
  64. M. A. Mosgaard, A. M. Bundgaard, H. S. Kristensen, “ISO 14001 practices – A study of environmental objectives in Danish organizations,” Journal of Cleaner Production, vol. 331, p. 129799, 2022, doi: https://doi.org/10.1016/j.jclepro.2021.129799
  65. G. Nascimento, C. A. S. Araujo, L. A. Alves, “Corporate sustainability practices in accredited Brazilian hospitals: a degree-of-maturity assessment of the environmental dimension,” Revista de Administração, vol. 52, no. 1, pp. 26–35, 2017, doi: https://doi.org/10.1016/j.rausp.2016.10.001
  66. Q. Zhang, B. L. Oo, B. T. H. Lim, “Corporate social responsibility practices by leading construction firms in China: a case study,” International Journal of Construction Management, pp. 1–12, 2020, doi: https://doi.org/10.1080/15623599.2020.1717107
  67. H. Ismail, M. A. Saleem, S. Zahra, M. S. Tufail, and R. A. Ali, “Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan,” Sustainability, vol. 13, no. 20, p. 11409, 2021, doi: https://doi.org/10.3390/su132011409
  68. E. Ordonez-Ponce and A. Khare, “GRI 300 as a measurement tool for the United Nations sustainable development goals: assessing the impact of car makers on sustainability,” Journal of Environmental Planning and Management, vol. 64, no. 1, pp. 1–29, 2020, doi: https://doi.org/10.1080/09640568.2020.1746906
  69. M. C. Kolsi, M. Ananzeh, A. Awawdeh, “Compliance with the global reporting initiative standards in Jordan: case study of hikma pharmaceuticals,” International Journal of Sustainable Engineering, vol. 14, no. 6, pp. 1572–1586, 2021, doi: https://doi.org/10.1080/19397038.2021.1970273
  70. M. Guix, X. Font, “The Materiality Balanced Scorecard: A framework for stakeholder-led integration of sustainable hospitality management and reporting,” International Journal of Hospitality Management, vol. 91, p. 102634, 2020, doi: https://doi.org/10.1016/j.ijhm.2020.102634
  71. Å. Lindman, H. Ranängen, O. Kauppila, “Guiding corporate social responsibility practice for social license to operate: A Nordic mining perspective,” The Extractive Industries and Society, vol. 7, no. 3, 2020, doi: https://doi.org/10.1016/j.exis.2020.07.013
  72. F. Murmura, L. Bravi, F. Palazzi, “Evaluating companies’ commitment to corporate social responsibility: Perceptions of the SA 8000 standard,” Journal of Cleaner Production, vol. 164, pp. 1406–1418, Oct. 2017, doi: https://doi.org/10.1016/j.jclepro.2017.07.073
  73. G. Santos, F. Murmura, L. Bravi, “SA 8000 as a Tool for a Sustainable Development Strategy,” Corporate Social Responsibility and Environmental Management, vol. 25, no. 1, pp. 95–105, Jul. 2017, doi: https://doi.org/10.1002/csr.1442
  74. V. F. de Andrade, W. A. Bizzo, “Corporate social responsibility in Brazil according to SA 8000: Case studies and the correlation with the supply chain,” Journal of Cleaner Production, vol. 210, pp. 1022–1032, Feb. 2019, doi: https://doi.org/10.1016/j.jclepro.2018.10.347
  75. “Eco-Management and Audit Scheme (EMAS),” green-business.ec.europa.eu, Apr. 08, 2024. [Online]. Available: https://ec.europa.eu/environment/emas/index_en.html
  76. W. Zhao, J. Zhang, X. Liu, Z. Jiang, “Application of ISO 26000 in digital education during COVID-19,” Ain Shams Engineering Journal, vol. 13, no. 3, p. 101630, 2022, doi: https://doi.org/10.1016/j.asej.2021.10.025
  77. M. A. Camilleri, “Measuring the corporate managers’ attitudes towards ISO’s social responsibility standard,” Total Quality Management & Business Excellence, pp. 1–13, 2017, doi: https://doi.org/10.1080/14783363.2017.1413344
  78. A. Toppinen, M. Mikkilä, K. Lähtinen, “ISO 26000 in Corporate Sustainability Practices: A Case Study of the Forest and Energy Companies in Bioeconomy,” ISO 26000 - A Standardized View on Corporate Social Responsibility, pp. 95–113, 2018, doi: https://doi.org/10.1007/978-3-319-92651-3_7
  79. F. Marimon, M. del M. Alonso-Almeida, M. del P. Rodríguez, K. A. Cortez Alejandro, “The worldwide diffusion of the global reporting initiative: what is the point?,” Journal of Cleaner Production, vol. 33, pp. 132–144, 2012, doi: https://doi.org/10.1016/j.jclepro.2012.04.017
  80. S. Narula et al., “Applicability of industry 4.0 technologies in the adoption of global reporting initiative standards for achieving sustainability,” Journal of Cleaner Production, vol. 305, p. 127141, Jul. 2021, doi: https://doi.org/10.1016/j.jclepro.2021.127141
  81. S. Parsa, I. Roper, M. Muller-Camen, E. Szigetvari, “Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework,” Accounting Forum, vol. 42, no. 1, pp. 47–64, 2018, doi: https://doi.org/10.1016/j.accfor.2018.01.001
  82. Global Reporting Initiative, “GRI 101: Fundamentos,” Global Reporting Initiative, Amsterdam, 2016. Available: https://www.globalreporting.org/standards/media/1439/spanish-gri-101-foundation-2016.pdf
  83. T. A. Tsalis, M. S. Stylianou, I. E. Nikolaou, “Evaluating the quality of corporate social responsibility reports: The case of occupational health and safety disclosures,” Safety Science, vol. 109, pp. 313–323, Nov. 2018, doi: https://doi.org/10.1016/j.ssci.2018.06.015
  84. C. Campillo-Alhama and D. Igual-Antón, “Corporate Social Responsibility Strategies in Spanish Electric Cooperatives. Analysis of Stakeholder Engagement,” Sustainability, vol. 13, no. 12, p. 6810, Jun. 2021, doi: https://doi.org/10.3390/su13126810
  85. M. Safari, A. Areeb, “A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective,” Accounting Forum, vol. 44, no. 4, pp. 1–32, 2020, doi: https://doi.org/10.1080/01559982.2020.1736759
  86. M. Ikram, R. Sroufe, E. Rehman, S. Z. A. Shah, A. Mahmoudi, “Do quality, environment, social (QES) certifications improve international trade? Comparative grey relation analysis of developing vs. developed countries,” Physica A: Statistical Mechanics and its Applications, 2020, doi: https://doi.org/10.1016/j.physa.2019.123486
  87. Accountability, “AA1000. Accountability Principles.,” 2018. [Online]. Available: https://www.accountability.org/static/6b3863943105f2a5c4d5fc96affb750d/aa1000_accountability_principles_2018.pdf
  88. Accountability, “AA1000 Stakeholder Engagement Standard” 2015. [Online]. Available: https://www.accountability.org/static/940dc017198458fed647f73ad5d47a95/aa1000ses_2015.pdf
  89. C. A. Cedillo Torres, M. Garcia-French, R. Hordijk, K. Nguyen, L. Olup, “Four Case Studies on Corporate Social Responsibility: Do Conflicts Affect a Company’s Corporate Social Responsibility Policy?,” Utrecht Law Review, vol. 8, no. 3, pp. 51–73, 2012, doi: https://doi.org/10.18352/ulr.205
  90. T. Laudal, “Drivers and barriers of CSR and the size and internationalization of firms,” Social Responsibility Journal, vol. 7, no. 2, pp. 234–256, 2011, doi: https://doi.org/10.1108/17471111111141512
  91. OECD, Managing Conflict of Interest in the Public Sector. OECD, 2005. doi: https://doi.org/10.1787/9789264018242-en
  92. B. Nguyen-Viet, C. T. Tran, H. T. K. Ngo, “Corporate social responsibility and behavioral intentions in an emerging market: The mediating roles of green brand image and green trust,” Cleaner and Responsible Consumption, vol. 12, p. 100170, 2024, doi: https://doi.org/10.1016/j.clrc.2024.100170
  93. H. Yang, X. Shi, Muhammad Yaseen Bhutto, M. Ertz, “Do corporate social responsibility and technological innovation get along? A systematic review and future research agenda,” Journal of Innovation & Knowledge, vol. 9, no. 1, p. 100462, 2024, doi: https://doi.org/10.1016/j.jik.2024.100462
  94. A. A. Bhat et al., “Unlocking corporate social responsibility and environmental performance: Mediating role of green strategy, innovation, and leadership,” Innovation and Green Development, vol. 3, no. 2, p. 100112, 2024, doi: https://doi.org/10.1016/j.igd.2023.100112
  95. E. Fosu, F. Fosu, N. Akyina, D. Asiedu, “Do environmental CSR practices promote corporate social performance? The mediating role of green innovation and corporate image,” Cleaner and Responsible Consumption, pp. 100155–100155, 2024, doi: https://doi.org/10.1016/j.clrc.2023.100155
  96. H. Gupta, S. Kusi-Sarpong, J. Rezaei, “Barriers and overcoming strategies to supply chain sustainability innovation,” Resources, Conservation and Recycling, vol. 161, no. 1, p. 104819, 2020, doi: https://doi.org/10.1016/j.resconrec.2020.104819
  97. D. D. Chiras, Environmental Science. Jones & Bartlett Publishers, 2013.
  98. M. T. Bui, H. L. Le, “Digital capability and creative capability to boost firm performance and formulate differentiated CSR-based strategy,” Heliyon, p. e14241, 2023, doi: https://doi.org/10.1016/j.heliyon.2023.e14241
  99. L. J. Zheng, J. Z. Zhang, A. Kai Ming Au, H. Wang, Y. Yang, “Leveraging technology-driven applications to promote sustainability in the shipping industry: The impact of digitalization on corporate social responsibility,” Transportation Research Part E: Logistics and Transportation Review, vol. 176, p. 103201, 2023, doi: https://doi.org/10.1016/j.tre.2023.103201
  100. Z. Xue, Y. Hou, G. Cao, G. Sun, “How does digital transformation drive innovation in Chinese agribusiness: Mechanism and micro evidence,” Journal of innovation & knowledge, vol. 9, no. 2, pp. 100489–100489, 2024, doi: https://doi.org/10.1016/j.jik.2024.100489
  101. Z. Tóth, M. Blut, “Ethical compass: The need for Corporate Digital Responsibility in the use of Artificial Intelligence in financial services,” Organizational Dynamics, p. 101041, 2024, doi: https://doi.org/10.1016/j.orgdyn.2024.101041
  102. D. Scarpi and E. Pantano, “‘With great power comes great responsibility’: Exploring the role of Corporate Digital Responsibility (CDR) for Artificial Intelligence Responsibility in Retail Service Automation (AIRRSA),” Organizational Dynamics, p. 101030, 2024, doi: https://doi.org/10.1016/j.orgdyn.2024.101030
  103. M. Ltifi, S. Mesfar, “Does the corporate social responsibility of the service based on Blockchain technology affect the real behaviour of the consumer?,” Journal of Air Transport Management, vol. 104, p. 102256, 2022, doi: https://doi.org/10.1016/j.jairtraman.2022.102256
  104. J. Lin, Q. Zheng, and J. Benitez, “Impact of digital orientation and corporate social responsibility activities on the alliance relationship stability in contract farming,” Information & management, vol. 61, no. 4, pp. 103958–103958, 2024, doi: https://doi.org/10.1016/j.im.2024.103958
  105. T. T. Le, “How do corporate social responsibility and green innovation transform corporate green strategy into sustainable firm performance?,” Journal of Cleaner Production, vol. 362, p. 132228, 2022, doi: https://doi.org/10.1016/j.jclepro.2022.132228