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SOCIAL RESPONSIBILITY AND STRATEGIC VARIABLES IN THE MAIN SPANISH COMPANIES

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Nuria Bajo . Universidad Autónoma de Madrid

Juan José Durán Herrera . Universidad Autónoma de Madrid

Summary

This article analyzes for the main Spanish companies, included in the IBEX 35 index of the Spanish capital market, the relationship between size and Corporate Social Responsibility (CSR) programs and the relation between profitability and CSR activities. In order to establish these relationships an empirical analysis based on the cluster method has been performed over the variables “corporate size” and “return”. The findings cast by this analysis show four different clusters based on similarities within each group between size and return and CSR respectively.

This article is only avaible in spanish

keywords

Review of Corporate Social Responsibility. Edited by Luis Vives Foundation. ISSN: 1989-6417