Munoz R.M., Del Valle Fernandez M., Salinero Y. (2021). Sustainability, Corporate Social Responsibility, and performance in the spanish wine sector. Sustainability, 01/01/2021, vol. 13, n. 1, p. 1-9.
https://doi.org/10.3390/su13010007
https://doi.org/10.3390/su13010007
Titre : | Sustainability, Corporate Social Responsibility, and performance in the spanish wine sector (2021) |
Auteurs : | R.M. Munoz ; M. Del Valle Fernandez ; Y. Salinero |
Type de document : | Article |
Dans : | Sustainability (vol. 13, n. 1, January 2021) |
Article en page(s) : | p. 1-9 |
Langues : | Anglais |
Langues du résumé : | Anglais |
Catégories : |
Catégories principales 10 - INDUSTRIES ; 10.9 - VinThésaurus IAMM RESPONSABILITE SOCIALE ; PERFORMANCE ; VITICULTURE ; GESTION DE L'ENTREPRISE ; DEVELOPPEMENT DURABLE ; PROTECTION DE L'ENVIRONNEMENT ; ASPECT SOCIAL ; ESPAGNE |
Résumé : | This paper analyzes the Corporate Social Responsibility (CSR) of a sample of wineries in Spain and its effect on the companies performance. We used a questionnaire created with a validated scale that includes environmental and social dimensions. The final sample was made up of 127 firms that participated in the National Wine Fair (FENAVIN) in 2019, and this was analyzed using a cluster analysis and means contrast to verify whether a CSR-performance relationship exists. The performance was measured using the average return on assets (ROA) for the prior three years. The results obtained do not support the general opinion that enterprises involved with CSR achieve better results. On the contrary, we found that wineries that are more environmentally responsible are the least profitable and that those with more socially responsible behavior do not have a significant CSR-performance relationship. |
Cote : | En ligne |
URL / DOI : | https://doi.org/10.3390/su13010007 |