Dolores Gallardo-Vázquez

Structural analysis of the strategic orientation to environmental protection in SMEs

This paper examines the extent to which the information on Social Responsibility (SR) that managers of firms in the Autonomous Community of Extremadura in Spain have determined their positive predisposition towards the practical exercise of environmentally responsible actions. With the theoretical background of Market Orientation (MO), a conceptual model of causal relationships is defined and is contrasted empirically with a structural equations model for a sample of 758 SMEs in Extremadura. The results verify that the greater the concern for seeking and receiving information about SR, the greater the tendency towards environmentally responsible management, and the greater the importance given to the disclosure of the SR the firm itself practises. Consequently, the provision of information, awareness, and training related to SR promoted by managers or fostered by business organizations and public administrations will have a positive effect on the orientation towards environmental protection.

Validación de un instrumento de medida para la relación entre la orientación a la responsabilidad social corporativa y otras variables estratégicas de la empresa

Resumen La importancia de la responsabilidad social es mayor al relacionar esta variable empresarial con otras de naturaleza estrategica en la actividad de las empresas (exito competitivo que la empresa alcanza, rendimiento o desempeno que desarrolla e innovaciones que acomete). El objetivo de este trabajo ha sido definir y validar una escala de medida de la orientacion a la responsabilidad social que permita posteriormente determinar el grado de relacion entre los elementos senalados segun las relaciones causales que se plantean y se justifican con base en la escasa literatura previa en este campo. Como resultado del analisis, se concluye con una escala original de 21 indicadores validada con una muestra de 777 empresas pertenecientes a la Comunidad Autonoma de Extremadura.

Information on Corporate Social Responsibility and Sme's Environmental Responsiveness: A Regional Study

The theoretical framework of market orientation from Kholi and Jaworski (1990), and the extended concept of market considering all agents of interest, has served as background for analysing the relationship between the three sub-dimensions of what we call orientation to environmental responsibility: information on CSR (Corporate Social Responsibility), the disclosure that the company itself makes of its CSR, and the organizations environmental responsiveness. The analysis is based on the perceptions of managers of a large sample of small companies (758 in the Autonomous Community of Extremadura in Spain). It was empirically demonstrated with the methodology of structural equations, that the greater concern about the CSR issues corresponds to the higher engagement in the dissemination of CSR outcomes and consequently, managers increase their predisposition to respond favourably to environmental demands of society.

The main topics of research on disclosures of intangible assets: a critical review

Purpose - – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners. Design/methodology/approach - – The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar. Findings - – The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions. Research limitations/implications - – Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive. Practical implications - – Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research. Social implications - – Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value - – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.

Theoretical and methodological framework for the qualitative validation of an explanatory model of social responsibility in cooperatives societies

Purpose – The purpose of this paper is to address a theoretical and methodological framework to validate a model for explaining social responsibility in cooperative societies. Design/methodology/approach – A qualitative methodology based on the assessment and agreement of an expert panel has been used. More exactly, a Delphi technique will help achieve agreement about the set of indicators previously defined and to get a single and agreed definition. Findings – The results consist of a consensus scale for each variable of the proposed model. This unanimity in the opinions about the final result will be the basis for further quantitative treatment of the proposed conceptual model. Research limitations/implications – Limitations derive from the initial state of the study and the need to practical analysis. Practical and social implications – Cooperative societies could have a way to analyze their position related to social responsibility. In general, contributions to social responsibility have improved, in ...

Triple bottom line and sustainable performance measurement in industrial companies

Purpose The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL. Research limitations/implications The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies. Practical implications This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability. Social implications The results offer tangible results for measuring and reporting firm’s social and environmental performance. Originality/value This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

Corporate Social Responsibility as a Strategic Opportunity for Small Firms during Economic Crises

Abstract The aim of this study is to analyze if there is a direct causal relationship between small firms’ orientation toward corporate social responsibility and their competitive success, mediated by innovation and performance. A structural equation model has been applied to a sample of 758 small Spanish firms. The results indicate that, in times of economic crisis, socially responsible strategies are a determining factor in firms’ competitiveness. Pragmatic advice for practitioners derives from research results, considering that social responsibility represents an opportunity for small firms in the complex and turbulent time. The findings encourage small firms to manage operations responsibly as a guarantee of market success.

Social responsibility and competitive success of firms in the Lisbon metropolitan region

Social responsibility is considered a crucial issue to enhance a long-term competiveness in firms because it has been demonstrated the causal relationship with several strategic business variables. This paper develops a conceptual model and applies Structural Equations Modeling technique to a sample of 91 firms from the Lisbon metropolitan region in order to understand the link between Social Responsibility and competitive success. The model provides a simple guidance for upgrading competitive success in firms operating in Portugal. We consider this work as a starting point to develop a more accurate model for Portuguese economic reality in the near future.

Students’ perceptions among foreign languages in the EHEA

Purpose – The purpose of this paper is to determine the students’ opinion on their proficiency in one or more foreign languages, and the importance they attribute to their foreign language competence because the adaptation to the European Higher Education Area (EHEA) implies the promotion of the mobility of teachers and students. Design/methodology/approach – A qualitative and quantitative approach conducted at the University of Extremadura in Spain. The method used was to triangulate the data resulting from three quite different procedures: promoting the participating students’ awareness of the issue through a seminar on the importance of mastering other languages and their relevance for graduate employability; inquiring into the students’ impressions when receiving an English class with a focus group; and a questionnaire on their opinions about the importance of proficiency in foreign languages. Findings – The findings highlight how teaching in English in European universities could bring real opportuni...