Manuel Larrán Jorge

Relationship between corporate social responsibility and competitive performance in Spanish SMEs: Empirical evidence from a stakeholders' perspective

In a financial economic scenario in which the corporate survival of small and medium enterprises (SMEs) is more conditioned than ever by competitive performance, this paper aims to show that the strategic incorporation of socially responsible actions, more concerned and engaged with stakeholders, contributes to improve the competitiveness of these organizations. Thus, the existence of a direct or mediated relationship between the development of Corporate Social Responsibility (CSR) practices and competitive performance has been analyzed from a multi-stakeholder perspective. To accomplish this task, data were collected from a sample of 481 Spanish SMEs and the technique of partial least squares (PLS) was used. Outcomes show that the development of CSR practices contributes to increase the competitive performance both directly and indirectly, through the ability of these organizations to manage their stakeholders. This study, therefore, supports the social impact hypothesis and offers evidence about some intangibles such as the relational capacity mediate the causal effect between CSR and competitive performance.

Determinants of corporate social responsibility and business ethics education in Spanish universities

The current economic crisis, unsustainable growth, and financial scandals invite reflection on the role of universities in professional training, particularly those who have to manage businesses. This study analyzes the main factors that might determine the extent to which Spanish organizational management educators use corporate social responsibility (CSR) or business ethics stand‐alone subjects to equip students with alternative views on business. A web content analysis and non‐parametric mean comparison statistics of the curricula of undergraduate degrees in all universities in Spain were conducted. The main conclusion of this paper is related to the Bologna effect in Spanish universities. Comparing our results with prior research in this matter, it is demonstrated that the main reason that explains the increase of CSR and ethical education in Spain is the Bologna process and its adaptation to the European Higher Education Area. Also, private universities in Spain are more likely to require an ethics course than public universities. Other factors, such as size, political orientation, or related to CSR chairs are not statistically explanatory of CSR and ethical education.

A proposal for measuring sustainability in universities: a case study of Spain

Purpose Numerous sustainability assessment tools are being created and applied in the higher education sector. In light of such diversity, there is a need to provide a common guideline for sustainability assessment which makes easier the comparison among universities. Using as a reference the Spanish university system, the main aim of this paper is to develop a multi-item quantitative tool for measuring sustainability performance at universities. Design/methodology/approach To accomplish this task, the first step was to review the literature on sustainability assessment in universities. After reviewing the literature, the authors found more than 1,000 items. The next step was to select those items which were able to fit to the Spanish university context. On this basis, the authors selected a total of 268 items. These items were discussed in a workshop with senior management members from eight Spanish universities with the aim of analyzing the validity and relevance of the items selected. Findings Then, the proposal for measuring sustainability in Spanish universities was composed of a total of 156 relevant items. In addition, these items were grouped according to seven different dimensions (corporate governance, students, staff, society, environment, companies and continuous improvement). Also, it is important to note that these items were not associated with political risk and they were linked to provide more reliable information to assess sustainability in universities. Originality/value Recent literature have stated that the existing tools specifically developed for assessing higher education institutions performance toward sustainability have some weaknesses. Then, one of the main contributions of this study has been the creation of a new multi-item quantitative tool aimed at measuring the integrated consideration of social, economic and environmental dimensions of sustainability in universities.

Factors influencing the presence of sustainability initiatives in the strategic planning of Spanish universities

Sustainability issues in higher educational institutions have attracted increasing levels of attention from both the public and policy-makers in recent decades. Many studies have called for a more integration of sustainability into mainstream university operations and curricula. Nevertheless, the interest in sustainability issues has been more recent in the specific case of Spain. On this basis, the aim of this paper is to examine the main factors (size of universities, chairs related to sustainability, political orientation and sustainability disclosure) that might explain the presence of sustainability initiatives in Spanish universities. To accomplish this task, data were collected using a systematic content analysis of the published strategic plans of Spanish universities during the last decade. Two main findings were identified: first, the four variables chosen were not related to the presence or absence of sustainability initiatives in the strategic plans of Spanish universities, excepting the parti...Sustainability issues in higher educational institutions have attracted increasing levels of attention from both the public and policy-makers in recent decades. Many studies have called for a more integration of sustainability into mainstream university operations and curricula. Nevertheless, the interest in sustainability issues has been more recent in the specific case of Spain. On this basis, the aim of this paper is to examine the main factors (size of universities, chairs related to sustainability, political orientation and sustainability disclosure) that might explain the presence of sustainability initiatives in Spanish universities. To accomplish this task, data were collected using a systematic content analysis of the published strategic plans of Spanish universities during the last decade. Two main findings were identified: first, the four variables chosen were not related to the presence or absence of sustainability initiatives in the strategic plans of Spanish universities, excepting the partial influence exerted by the size and political orientation. Second, there was a scarce presence of sustainability initiatives in the strategic plans of Spanish universities analysed.

The strategic nature of corporate social responsibility in SMEs: a multiple mediator analysis

The purpose of this paper is to analyse empirically the corporate social responsibility (CSR) strategic effects on the competitive performance of small- and medium-sized enterprises (SMEs) by performing a multiple mediator analysis.,The empirical research was conducted in Spanish SMEs. A questionnaire was distributed among managers of these companies. Thus, with a final sample of 481 cases and using consistent partial least squares structural equation modelling, direct and mediating effects were tested. In particular, relationships among corporate social performance (CSP) (exogenous variable), competitive performance (endogenous variable), relational marketing (mediating variable) and innovative capacity (mediating variable) were hypothesized. Moreover, a further analysis about the superior returns offered by socially responsible practices related to core business stakeholders was conducted.,The results highlight a significant and positive effect that CSP has on competitive performance. Additionally, both mediating positive effects were supported and the firm size was checked as a relevant control variable which, as proxy for resources availability, affects all constructs used with the exception of relational marketing. Managers interested in a strategic approach to social responsibility should be aware that the investment in activities related to employees and customers leads to higher competitiveness.,The study was limited to SME in Spain. Moreover, information related to competitive performance was gathered from managers’ own perceptions, considering the performance of their direct competitors as a reference level.,To the authors knowledge, no research studies were found that empirically examined the business case in SMEs and employed a CSR approach based on stakeholders’ perspective. Therefore, the main contribution of this research is to show how socially responsible management of SMEs leads to higher competitive performance both direct and indirectly, using two strategic variables suggested in literature on large corporations. Despite their resources limitations, this kind of organizations is in a favourable position to engage with different stakeholders and benefit from their relationships, especially with employees and customers.

Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study

This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012-2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are incorporating ethics and corporate social responsibility (CSR) stand-alone courses. The findings of this study do not offer a very optimistic outlook on the extent to which the accounting and auditing top masters ranked by the Eduniversal ratings are offering stand-alone courses related to ethics and CSR. Also, the findings suggest that the presence of ethics and CSR stand-alone subjects in the accounting and auditing masters analyzed is partially explained by the size and the cultural influence exerted by the geographical location.Abstract This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012–2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are incorporating ethics and corporate social responsibility (CSR) stand-alone courses. The findings of this study do not offer a very optimistic outlook on the extent to which the accounting and auditing top masters ranked by the Eduniversal ratings are offering stand-alone courses related to ethics and CSR. Also, the findings suggest that the presence of ethics and CSR stand-alone subjects in the accounting and auditing masters analyzed is partially explained by the size and the cultural influence exerted by the geographical location.

Una propuesta metodológica para el análisis de la eficiencia de las pequeñas y medianas empresas familiares

RESUMEN Los distintos trabajos que han explorado los efectos de la propiedad y el control familiar sobre la eficiencia de las pequeñas y medianas empresas han llegado a conclusiones dispares e incluso, en muchos casos, contradictorias. Este trabajo discute las limitaciones presentes en este tipo de estudios y, partiendo de ellas, propone un modelo específico de análisis centrado en dos elementos básicos: 1. una variable categórica ordinal que permite diferenciar tres niveles de «carácter familiar» de las empresas, y 2. una medida multidimensional de eficiencia propuesta a partir del modelo Data Envelopment Análisis (DEA).

An analysis of university sustainability reports from the GRI database: an examination of influential variables

In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore t...In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with little focus on determining the factors that may affect it. This paper analyzes the influence exerted by some variables concerning the extent of information reported in the university sustainability reports included in this study. To accomplish this task, data were collected using a content analysis of the university sustainability reports extracted from the GRI sustainability disclosure database. The findings reveal that sustainability disclosure practices by universities are explained by different factors, among which are institutionalization, geographical region, external assurance and leadership. Such results are supported jointly by the underpinnings of the institutional and legitimacy theories in response to coercive and mimetic pressures and by the need to improve reputation in society.

Analysing the incorporation of sustainability themes into the university curricula: a case study of a Spanish public university

From an international view, several papers have analysed how sustainability themes are integrated into the university curricula. In Spain, few studies to date have examined the extent to which univ...ABSTRACT From an international view, several papers have analysed how sustainability themes are integrated into the university curricula. In Spain, few studies to date have examined the extent to which universities are incorporating sustainability themes into their curricula. In view of such considerations, this article examines the extent to which sustainability themes are being incorporated into the curricula of a Spanish public university strongly committed to signing sustainability policies and declarations. In addition, this study analyses the main barriers to the incorporation of sustainability themes into the curricula of this university. To accomplish this task, this article uses different methodological instruments over three phases through a case study approach. The findings of this study suggest how the university examined has many difficulties in incorporating, holistically or separately, sustainability themes in its formal courses despite having so many policies, regulations and a commitment to sustainability.

Analysing the inclusion of stand-alone courses on ethics and CSR: A study of the MBA curricula of the Financial Times top-ranked business schools

This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social responsibility (CSR). To provide additional evidence, this study tests some hypotheses to contrast the effect of different variables on the inclusion of stand-alone courses on ethics and CSR. Also, the paper provides a comparative analysis in two ways: one comparison aims to analyse how the presence of ethics and CSR stand-alone courses in the MBA programmes over the past 10 years has evolved, and the other comparison seeks to explore whether there are differences between different rankings with regard to the inclusion of ethics and CSR stand-alone courses in the MBA curricula.,A Web content analysis was conducted on the curricula of 92 of the top 100 global MBA programmes ranked by the Financial Times in their 2013 ratings.,The findings show that there is a trend towards the inclusion of stand-alone courses on CSR and ethics as electives. Empirically, the findings suggest that the presence of ethics and CSR elective stand-alone subjects in the MBA programmes is explained by the following variables: public/private, business school’s accreditation and cultural influence. Comparatively, the findings suggest that requiring CSR and business ethics stand-alone courses in the MBA programmes ranked by the Financial Times have not increased over the past 10 years. In addition, when we have compared the results of this study with other rankings, we have appreciated that there are important differences between top MBA programmes in accordance with the aims and scope of rankings.,The findings of this study seem to suggest that business schools included in the Financial Times ranking have not changed their view based on a shareholder approach, which is focused on providing an economics-centred training.