Contabilidad y Auditoria

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    Análisis de relación causal de la responsabilidad social empresarial en la imagen corporativa y rendimiento financiero de las Pymes
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-09) Muso Lalaleo, Jessica Cristina; DT - Coba Molina, Edisson Marcelo
    The social responsibility has given a transcendental turn inside companies around the world, changing the way of people´s involved thinking. Therefore, there have been created organizations committed that promote a corporative focus seeking to involve, sensitize and support the direction of businesses in a social responsible way. So, the objective of this research is to measure the level of Social Responsibility diffusion implemented in companies of Ecuador. As methodology it is used a causal relationship analysis between Corporate Social Responsibility (CSR), Corporate Image (CI) and Financial Performance (FP). That information comes from sustainability reports available in webpages too, economic figures obtained in Superintendent of Companies and values (SC). Informative practices related to 5 dimensions (social, ethic, atmosphere, collaboration and networking) are compared and analyzed to the CSR. To this, two groups were selected, one counseled in CSR by CERES and the other without counseling but with high national prestige. Additionally, the CI is measured based on sales growth. Also, indicators such as return on assets and return on sales are applied to the FP variable. It is concluded that companies which have had counseling in CSR disseminate better the information on CSR to its stakeholders. That is, they renovate their strategies to enhance their reputation, getting a favorable public perception and both economic and social benefits from their activities.