Aplicación de un modelo de ecuaciones estructurales para analizar los sistemas de gestión en la integración de la RSC y su influencia en la estrategia y el performance de las empresas tecnológicas

  1. Juan Andres Bernal Conesa 1
  2. Carmen de Nieves Nieto 1
  3. Antonio Juan Briones Peñalver 1
  1. 1 Universidad Politécnica de Cartagena
    info

    Universidad Politécnica de Cartagena

    Cartagena, España

    ROR https://ror.org/02k5kx966

Revista:
Revista de métodos cuantitativos para la economía y la empresa

ISSN: 1886-516X

Año de publicación: 2016

Volumen: 21

Páginas: 77-102

Tipo: Artículo

Otras publicaciones en: Revista de métodos cuantitativos para la economía y la empresa

Resumen

La importancia de los sistemas de gestión para la integración de la RSC en la estrategia de la empresa es un recurso vital que ha sido poco estudiado en las empresas tecnológicas. En este artculo se propone un modelo de ecuaciones estructurales para explicar la influencia de la RSC y su integracióon en el sistema de gestión de la empresa, facilitada por la existencia de sistemas de gestion normalizados previos, y como influye dicha integración en la estrategia de la empresa y si esto tiene un reflejo en el performance economico de la empresa tecnologica. El estudio se llevó a cabo en empresas ubicadas en parques cient cos y tecnologicos españoles. Los resultados del modelo revelan que existe una relacion positiva, directa y estadísticamente signi cativas entre la integración de la RSC y la estrategia, por un lado, y la integracion y el performance, por el otro. Asimismo se evidencia unas relaciones indirectas entre los sistemas de gestión normalizados previos a la implantación de la RSC y el performance y, por tanto, con implicaciones practicas para la gestión de la RSC en empresas tecnologicas.

Referencias bibliográficas

  • Albuquerque, P.; Bronnenberg, B.J. & Corbett, C.J. (2007). A Spatiotemporal Analysis of the Global Diffusion of ISO 9000 and ISO 14000 Certification. Management Science, 53(3), 451-468.
  • APTE (2014). Memoria de actividades de la Asociación de Parques Científicos y Tecnológicos de España.
  • Aragon-Correa, J.A.; Hurtado-Torres, N.; Sharma, S. & Garcia-Morales, V.J. (2008). Environmental strategy and performance in small firms: A resource-based perspective. Journal of Environmental Management, 86(1), 88-103.
  • Arevalo, J.A.; Aravind, D.; Ayuso, S. & Roca, M. (2013). The Global Compact: an analysis of the motivations of adoption in the Spanish context. Business Ethics: A European Review, 22(1), 1-15.
  • Asif, M.; Fisscher, O.A.M.; Bruijn, E.J. & Pagell, M. (2010). Integration of management systems: A methodology for operational excellence and strategic flexibility. Operations Management Research, 3(3-4), 146-160.
  • Asif, M.; Searcy, C.; Zutshi, A. & Ahmad, N. (2011). An integrated management systems approach to corporate sustainability. European Business Review, 23(4), 353-367.
  • Asif, M.; Searcy, C.; Zutshi, A. & Fisscher, O. A. M. (2013). An integrated management systems approach to corporate social responsibility. Journal of Cleaner Production, 56, 7-17.
  • Bagozzi, R.P. & Yi, Y. (2011). Specification, evaluation, and interpretation of structural equation models. Journal of the Academy of Marketing Science, 40(1), 8-34.
  • Bansal, P. (2005). Evolving sustainably: a longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), 197-218.
  • Battaglia, M.; Testa, F.; Bianchi, L.; Iraldo, F. & Frey, M. (2014). Corporate Social Responsibility and Competitiveness within SMEs of the Fashion Industry: Evidence from Italy and France. Sustainability, 6(2), 872-893.
  • Baumann-Pauly, D.; Wickert, C.; Spence, L.J. & Scherer, A.G. (2013). Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters. Journal of Business Ethics, 115(4), 693-705.
  • Benito-Hernández, S. & Esteban-Sánchez, P. (2012). La influencia de las políticas de responsabilidad social y la pertenencia a redes de cooperación en el capital relacional y estructural de las microempresas. Investigaciones Europeas de Dirección y Economía de la Empresa, 18(2), 166-176.
  • Bernal-Conesa, J.A.; De Nieves-Nieto, C. & Briones-Peñalver, A.J. (2014). Implantación de la Responsabilidad Social en la Administración Pública: el caso de las Fuerzas Armadas Españolas. Revista de Responsabilidad Social de la Empresa, 18(III), 101-124.
  • Bernardo, M. (2014). Integration of management systems as an innovation: a proposal for a new model. Journal of Cleaner Production, 82, 132-142.
  • Bernardo, M.; Casadesus, M.; Karapetrovic, S. & Heras, I. (2009). How integrated are environmental, quality and other standardized management systems? An empirical study. Journal of Cleaner Production, 17(8), 742-750.
  • Bernardo, M.; Casadesus, M.; Karapetrovic, S. & Heras, I. (2010). An empirical study on the integration of management system audits. Journal of Cleaner Production, 18(5), 486-495.
  • Bernardo, M.; Casadesus, M.; Karapetrovic, S. & Heras, I. (2012). Do integration difficulties influence management system integration levels? Journal of Cleaner Production, 21(1), 23-33.
  • Bernardo, M.; Casadesus, M.; Karapetrovic, S. & Heras, I. (2012). Integration of standardized management systems: does the implementation order matter? International Journal of Operations & Production Management, 32(3), 291-307.
  • Bernardo, M.; Simon, A.; Tarí, J.J. & Molina-Azorín, J.F. (2015). Benefits of Management Systems integration: a literature review. Journal of Cleaner Production. Retrieved February 17, 2015, from http://www.sciencedirect.com/science/article/pii/S0959652615000803
  • Bocquet, R.; Le Bas, C.; Mothe, C. & Poussing, N. (2013). Are firms with different CSR profiles equally innovative? Empirical analysis with survey data. European Management Journal, 31(6), 642-654.
  • Borgh, M.; Cloodt, M. & Romme, A.G.L. (2012). Value creation by knowledge-based ecosystems: evidence from a field study: Value creation by knowledge-based ecosystems. R&D Management, 42(2), 150-169.
  • Boulouta, I. & Pitelis, C.N. (2014). Who Needs CSR? The Impact of Corporate Social Responsibility on National Competitiveness. Journal of Business Ethics, 119(3), 349-364.
  • Cañón de Francia, J. & Garcés Ayerbe, C. (2006). Repercusión económica de la certificación medioambiental ISO 14001. Cuadernos de Gestión, 6(1), 45-62.
  • Carmines, E.G. & Zeller, R.A. (1979). Reliability and Validity Assessment. SAGE Publications.
  • Casadesús, M.; Marimon, F. & Heras, I. (2008). ISO 14001 diffusion after the success of the ISO 9001 model. Journal of Cleaner Production, 16(16), 1741-1754.
  • Castka, P. & Balzarova, M.A. (2007). A critical look on quality through CSR lenses: Key challenges stemming from the development of ISO 26000. International Journal of Quality & Reliability Management, 24(7), 738-752.
  • Castro, I. & Roldán, J.L. (2013). A mediation model between dimensions of social capital. International Business Review, 22(6), 1034-1050.
  • Cetindamar, D. & Husoy, K. (2007). Corporate Social Responsibility Practices and Environmentally Responsible Behavior: The Case of The United Nations Global Compact. Journal of Business Ethics, 76(2), 163-176.
  • Chang, C.-P. (2009). The relationships among corporate social responsibility, corporate image and economic performance of high-tech industries in Taiwan. Quality and Quantity, 43(3), 417-429.
  • Chen, Y.-S. & Chang, C.-H. (2011). Utilize structural equation modeling (SEM) to explore the influence of corporate environmental ethics: the mediation effect of green human capital. Quality & Quantity, 47(1), 79-95.
  • Cheng, B.; Ioannou, I. & Serafeim, G. (2014). Corporate social responsibility and access to finance: CSR and Access to Finance. Strategic Management Journal, 35(1), 1-23.
  • Chin, W.W. (1998). Commentary: Issues and opinion on structural equation modeling. JSTOR. Retrieved April 13, 2015, from http://www.jstor.org/stable/249674
  • Chin, W.W. (1998). The partial least squares approach for structural equation modeling. Modern methods for business research, Methodology for business and management. (pp. 295-336). Mahwah, NJ, US: Lawrence Erlbaum Associates Publishers.
  • Chow, W.S. & Chen, Y. (2012). Corporate Sustainable Development: Testing a New Scale Based on the Mainland Chinese Context. Journal of Business Ethics, 105(4), 519-533.
  • Ciobanu, M. (2010). Integrated Management System (ims) in Small and Medium-Sized Enterprises. Metalurgia International, 14, 27-32.
  • Delmas, M. & Montiel, I. (2008). The Diffusion of Voluntary International Management Standards: Responsible Care, ISO 9000, and ISO 14001 in the Chemical Industry. Policy Studies Journal, 36(1), 65-93.
  • Dijkstra, T.K. & Henseler, J. (2015). Consistent and asymptotically normal PLS estimators for linear structural equations. Computational Statistics & Data Analysis, 81, 10-23.
  • Duijm, N.J.; Fiévez, C.; Gerbec, M.; Hauptmanns, U. & Konstandinidou, M. (2008). Management of health, safety and environment in process industry. Safety Science, 46(6), 908-920.
  • Falk, R.F. & Miller, N.B. (1992). A Primer for Soft Modeling (1st edition.). Akron, Ohio: Univ of Akron Pr.
  • Fernández-Muñiz, B.; Montes-Peón, J.M. & Vázquez-Ordás, C. J. (2009). Relation between occupational safety management and firm performance. Safety Science, 47(7), 980-991.
  • Fernández-Muñiz, B.; Montes-Peón, J.M. & Vázquez-Ordás, C.J. (2012). Safety climate in OHSAS 18001-certified organisations: Antecedents and consequences of safety behaviour. Accident Analysis & Prevention, 45, 745-758.
  • Fernández-Muñiz, B.; Montes-Peón, J.M. & Vázquez-Ordás, C.J. (2012). Occupational risk management under the OHSAS 18001 standard: analysis of perceptions and attitudes of certified firms. Journal of Cleaner Production, 24, 36-47.
  • Fornell, C. & Larcker, D. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
  • Gallardo-Vázquez, D. & Sánchez-Hernández, M.I. (2013). Análisis de la incidencia de la responsabilidad social empresarial en el éxito competitivo de las microempresas y el papel de la innovación. Universia Business Review, (38), 14-31.
  • Gallardo-Vázquez, D. & Sánchez-Hernández, M.I. (2014). Measuring Corporate Social Responsibility for competitive success at a regional level. Journal of Cleaner Production, 72, 14-22.
  • Gallardo-Vázquez, D. & Sánchez-Hernández, M.I. (2014). Structural analysis of the strategic orientation to environmental protection in SMEs. BRQ Business Research Quarterly, 17(2), 115-128.
  • Garcia-Castro, R.; Ariño, M.A. & Canela, M.A. (2009). Does Social Performance Really Lead to Financial Performance? Accounting for Endogeneity. Journal of Business Ethics, 92(1), 107-126.
  • Gefen, D.; Rigdon, E.E. & Straub, D. (2011). An Update and Extension to SEM Guidelines for Administrative and Social Science Research. Mis Quarterly, 35(2), III-XIV.
  • Gefen, D. & Straub, D. (2005). A practical guide to factorial validity using PLS-Graph: Tutorial and annotated example. Communications of the Association for Information systems, 16(1), 5.
  • Gianni, M. & Gotzamani, K. (2015). Management systems integration: lessons from an abandonment case. Journal of Cleaner Production, 86, 265-276.
  • Gimenez, C.; Sierra, V. & Rodon, J. (2012). Sustainable operations: Their impact on the triple bottom line. International Journal of Production Economics, 140(1), 149-159.
  • Graafland, J. & Schouten, C.M.-V. der D. (2012). Motives for Corporate Social Responsibility. De Economist, 160(4), 377-396.
  • Guadamillas-Gómez, F.; J Donate-Manzanares, M. & Skerlavaj, M. (2010). The integration of corporate social responsibility into the strategy of technology-intensive firms: a case study. Zbornik radova Ekonomskog fakulteta u Rijeci: \vcasopis za ekonomsku teoriju i praksu, 28(1), 9-34.
  • Hair, J.F.; Ringle, C.M. & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139-152.
  • Hair, J.F.; Sarstedt, M.; Ringle, C.M., & Mena, J.A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433.
  • Hair, J. F.; Sarstedt, M.; Hopkins, L. & Kuppelwieser, V.G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106-121.
  • Hamidi, N.; Omidvari, M. & Meftahi, M. (2012). The effect of integrated management system on safety and productivity indices: Case study; Iranian cement industries. Safety Science, 50(5), 1180-1189.
  • Hammann, E.M.; Habisch, A. & Pechlaner, H. (2009). Values that create value: socially responsible business practices in SMEs-empirical evidence from German companies. Business Ethics: A European Review, 18(1), 37-51.
  • Henseler, J.; Dijkstra, T. K.; Sarstedt, M.; Ringle, C.M.; Diamantopoulos, A.; Straub, D.W.; Ketchen, D.J.; Hair, J.F.; Hult, G.T.M & Calantone, R.J. (2014). Common Beliefs and Reality About PLS: Comments on Ronkko and Evermann (2013). Organizational Research Methods, 17(2), 182-209.
  • Henseler, J.; Ringle, C.M. & Sinkovics, R.R. (2009). The use of partial least squares path modeling in international marketing. New Challenges to International Marketing, Advances in International Marketing (Vols. 1-0, Vol. 20, pp. 277-319). Emerald Group Publishing Limited. Retrieved April 9, 2015, from http://www.emeraldinsight.com/doi/abs/10.1108/S1474-7979(2009)0000020014
  • Heras-Saizarbitoria, I. (2011). ¿Qué fue de la" isomanía"?: ISO 9000, ISO 14000 y otros metaestándares en perspectiva. Universia Business Review, (29), 66-79.
  • Herrera, J.; Larrán, M. & Martínez-Martínez, D. (2013). Relación entre responsabilidad social y performance en las pequeñas y medianas empresas: Revisión bibliográfica. Cuadernos de Gestión, 13(2), 39-65.
  • Homburg, C. & Stebel, P. (2009). Determinants of contract terms for professional services. Management Accounting Research, 20(2), 129-145.
  • Jimenez-Zarco, A.I.; Cerdan-Chiscano, M. & Torrent-Sellens, J. (2013). Challenges and Opportunities in the Management of Science Parks: design of a tool based on the analysis of resident companies. Review of Business Management. Retrieved February 10, 2014, from http://apps.webofknowledge.com/InboundService.do?SID=P26vG5IkeT12mbD3PbS&product=WOS&UT=000327498300003&SrcApp=CR&DestFail=http%3A%2F%2Fwww.webofknowledge.com&Init=Yes&action=retrieve&Func=Frame&customersID=PCS&IsProductCode=Yes&mode=FullRecord
  • Jørgensen, T.H.; Remmen, A. & Mellado, M.D. (2006). Integrated management systems-three different levels of integration. Journal of Cleaner Production, 14(8), 713-722.
  • Karapetrovic, S. & Jonker, J. (2003). Integration of standardized management systems: Searching for a recipe and ingredients. Total Quality Management & Business Excellence, 14(4), 451-459.
  • Karapetrovic, S. & Willborn, W. (1998). Integration of quality and environmental management systems. The TQM Magazine, 10(3), 204-213.
  • Ketchen, D.J.; Combs, J.G.; Russell, C.J.; Shook, C.; Dean, M.A.; Runge, J.; Lohrke, F.T.; Naumann, S.E.; Haptonstahl, D.E.; Baker, R.; Beckstein, B.A.; Handler, C.; Honig, H. & Lamoureux, S. (1997). Organizational Configurations And Performance: A Meta-Analysis. Academy of Management Journal, 40(1), 223-240.
  • Law, K.M.Y. & Gunasekaran, A. (2012). Sustainability development in high-tech manufacturing firms in Hong Kong: Motivators and readiness. International Journal of Production Economics, 137(1), 116-125.
  • Lee, E.M.; Park, S.-Y. & Lee, H.J. (2013). Employee perception of CSR activities: Its antecedents and consequences. Journal of Business Research, 66(10), 1716-1724.
  • Lee, L.T.-S. (2012). The pivotal roles of corporate environment responsibility. Industrial Management & Data Systems, 112(3), 466-483.
  • Lo, S.-F. (2010). Performance evaluation for sustainable business: a profitability and marketability framework. Corporate Social Responsibility and Environmental Management, 17(6), 311-319.
  • Lorenzo, J.M.P.; Sánchez, I.M.G. & Álvarez, I.G. (2009). Características del consejo de administración e información en materia de responsabilidad social corporativa. Revista Española de Financiación y Contabilidad-Spanish Journal of Finance and Accounting, (141), 107-135.
  • Luna Sotorrío, L. & Fernández Sánchez, J.L. (2010). Corporate social reporting for different audiences: the case of multinational corporations in Spain. Corporate Social Responsibility and Environmental Management, 17(5), 272-283.
  • Marimon, F.; Heras, I. & Casadesus, M. (2009). ISO 9000 and ISO 14000 standards: A projection model for the decline phase. Total Quality Management & Business Excellence, 20(1), 1-21.
  • Marimon, F.; Llach, J. & Bernardo, M. (2011). Comparative analysis of diffusion of the ISO 14001 standard by sector of activity. Journal of Cleaner Production, 19(15), 1734-1744.
  • Martínez-Campillo, A.; Cabeza-García, L. & Marbella-Sánchez, F. (2013). Responsabilidad social corporativa y resultado financiero: evidencia sobre la doble dirección de la causalidad en el sector de las Cajas de Ahorros. Cuadernos de Economía y Dirección de la Empresa, 16(1), 54-68.
  • McWilliams, A.; Siegel, D.S. & Wright, P.M. (2006). Corporate Social Responsibility: Strategic Implications*. Journal of Management Studies, 43(1), 1-18.
  • Melé, D.; Debeljuh, P. & Arruda, M.C. (2006). Corporate Ethical Policies in Large Corporations in Argentina, Brazil and Spain. Journal of Business Ethics, 63(1), 21-38.
  • Merlin, F.K.; Duarte do Valle Pereira, V.L. & Pacheco Junior, W. (2012). Sustainable development induction in organizations: a convergence analysis of ISO standards management tools' parameters. Work-a Journal of Prevention Assessment & Rehabilitation, 41, 2736-2743.
  • Miquel, S.; Bigné, E.; Cuenca, A.C.; Miquel, M.J. & Lévy, J. (1997). Investigación de mercados. Madrid: McGraw-Hill.
  • Miralles Marcelo, J.L.; Miralles Quirós, M.M. & Miralles Quirós, J.L. (2012). Performance bursátil de las empresas socialmente responsables. Cuadernos de Economía y Dirección de la Empresa, 15(4), 221-230.
  • Miras Rodriguez, M.M.; Carrasco Gallego, A. & Escobar Perez, B. (2014). Corporate social responsibility and financial performance: a meta-analysis. Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilida, 43(2), 193-215.
  • Moseñe, J.A.; Burritt, R.L.; Sanagustín, M.V.; Moneva, J.M. & Tingey-Holyoak, J. (2013). Environmental reporting in the Spanish wind energy sector: an institutional view. Journal of Cleaner Production, 40, 199-211.
  • Muñoz, R.M.; Pablo, J.D.S. de & Peña, I. (2015). Linking corporate social responsibility and financial performance in Spanish firms. European Journal of International Management, 9(3), 368-383.
  • Narasimhan, R. & Schoenherr, T. (2012). The effects of integrated supply management practices and environmental management practices on relative competitive quality advantage. International Journal of Production Research, 50(4), 1185-1201.
  • Nunnally, J.C. & Bernstein, I.H. (1994). Psychometric Theory (3rd edition.). New York: McGraw-Hill.
  • Pamiés, D.S. & Jiménez, J.A. (2011). La naturaleza de la relación entre la responsabilidad social de la empresa (RSE) y el resultado financiero. Revista europea de dirección y economía de la empresa, 20(4), 161-176.
  • Pavlou, P.A. & El Sawy, O.A. (2006). From IT Leveraging Competence to Competitive Advantage in Turbulent Environments: The Case of New Product Development. Information Systems Research, 17(3), 198-227.
  • Pérez Ruiz, A. & Rodríguez del Bosque, I. (2012). La imagen de Responsabilidad Social Corporativa en un contexto de crisis económica: El caso del sector financiero en España. Universia Business Review, (33), 14-29.
  • Perrini, F.; Russo, A. & Tencati, A. (2007). CSR Strategies of SMEs and Large Firms. Evidence from Italy. Journal of Business Ethics, 74(3), 285-300.
  • Pojasek, R.B. (2011). ISO 26000 guidance on social responsibility. Environmental Quality Management, 20(3), 85-93.
  • Prado-Lorenzo, J.M.; Gallego-álvarez, I.; García-Sánchez, I.M.; & Rodríguez-Domínguez, L. (2008). Social responsibility in Spain: Practices and motivations in firms. Management Decision, 46(8), 1247-1271.
  • Prahalad, C.K. & Ramaswamy, V. (2004). Co-creating unique value with customers. Strategy & Leadership, 32(3), 4-9.
  • Prajogo, D.; Tang, A.K.Y. & Lai, K. (2012). Do firms get what they want from ISO 14001 adoption?: an Australian perspective. Journal of Cleaner Production, 33, 117-126.
  • Quintana García, C.; Benavides Velasco, C.A. & Guzmán Parra, V.F. (2013). Capacidades de investigación y directivas: señales informativas en la salida a bolsa de las empresas de base tecnológica. Cuadernos de Economía y Dirección de la Empresa, 16(4), 270-280.
  • Ramos, M.I.G.; Manzanares, M.J.D. & Gómez, F.G. (2014). El efecto del papel mediador de la reputación corporativa en la relación entre la RSC y los resultados económicos. Revista de Estudios Empresariales. Segunda época, (1). Retrieved March 12, 2015, from http://revistaselectronicas.ujaen.es/index.php/REE/article/view/1378
  • Ratinho, T. & Henriques, E. (2010). The role of science parks and business incubators in converging countries: Evidence from Portugal. Technovation, 30(4), 278-290.
  • Reinartz, W.; Haenlein, M. & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and variance-based SEM. International Journal of Research in Marketing, 26(4), 332-344.
  • Rigdon, E.E. (2014). Rethinking Partial Least Squares Path Modeling: Breaking Chains and Forging Ahead. Long Range Planning, Rethinking Partial Least Squares Path Modeling: Looking Back and Moving Forward, 47(3), 161-167.
  • Rodríguez Gutiérrez, P.; Fuentes García, F.J. & Sánchez Cañizares, S. (2013). Revelación de información sobre clientes, comunidad, empleados y medio ambiente en las entidades financieras españolas a través de las memorias de responsabilidad social corporativa (2007-2010). Investigaciones Europeas de Dirección y Economía de la Empresa, 19(3), 180-187.
  • Roldán, J.L. & Sánchez-Franco, M.J. (2012). Variance-Based Structural Equation Modeling: Guidelines for Using Partial Least Squares. Research methodologies, innovations and philosophies in software systems engineering and information systems, 193.
  • Santos, G.; Mendes, F. & Barbosa, J. (2011). Certification and integration of management systems: the experience of Portuguese small and medium enterprises. Journal of Cleaner Production, 19(17-18), 1965-1974.
  • Sarabia-Sánchez, F.J.S. (1999). Metodología para la investigación en marketing y dirección de empresas. Madrid: Pirámide.
  • Serrano-Cinca, C.; Fuertes-Callén, Y.; & Gutiérrez-Nieto, B. (2007). Online reporting by banks: a structural modelling approach. Online Information Review, 31(3), 310-332.
  • Simon, A.; Bernardo, M.; Karapetrovic, S. & Casadesús, M. (2011). Integration of standardized environmental and quality management systems audits. Journal of Cleaner Production, 19(17-18), 2057-2065.
  • Simon, A.; Karapetrovic, S. & Casadesus, M. (2012). Evolution of Integrated Management Systems in Spanish firms. Journal of Cleaner Production, 23(1), 8-19.
  • Spence, L.J. (2007). CSR and Small Business in a European Policy Context: The Five "C"s of CSR and Small Business Research Agenda 2007. Business and Society Review, 112(4), 533-552.
  • Suñe, A.; Bravo, E.; Mundet, J. & Herrera, L. (2012). Buenas prácticas de innovación: un estudio exploratorio de empresas tecnológicas en el sector audiovisual español. Investigaciones Europeas de Dirección y Economía de la Empresa, 18(2), 139-147.
  • Tenenhaus, M.; Vinzi, V.E.; Chatelin, Y.M. & Lauro, C. (2005). PLS path modeling. Computational Statistics & Data Analysis, 48(1), 159-205.
  • Torugsa, N.A.; O'Donohue, W. & Hecker, R. (2012). Proactive CSR: An Empirical Analysis of the Role of its Economic, Social and Environmental Dimensions on the Association between Capabilities and Performance. Journal of Business Ethics, 115(2), 383-402.
  • Turyakira, P.; Venter, E. & Smith, E. (2014). The impact of corporate social responsibility factors on the competitiveness of small and medium-sized enterprises. South African Journal of Economic and Management Sciences, 17(2), 157-172.
  • Vásquez-Urriago, Á.R.; Barge-Gil, A.; Rico, A.M. & Paraskevopoulou, E. (2014). The impact of science and technology parks on firms' product innovation: empirical evidence from Spain. Journal of Evolutionary Economics, 1-39.
  • Vázquez-Carrasco, R. & López-Pérez, M.E. (2013). Small & medium-sized enterprises and Corporate Social Responsibility: a systematic review of the literature. Quality & Quantity, 47(6), 3205-3218.
  • Veltri, A.; Pagell, M.; Johnston, D.; Tompa, E.; Robson, L.; Amick III, B.C.; Hogg-Johnson, S. & Macdonald, S. (2013). Understanding safety in the context of business operations: An exploratory study using case studies. Safety Science, 55, 119-134.
  • Vilanova, M.; Lozano, J.M. & Arenas, D. (2009). Exploring the Nature of the Relationship Between CSR and Competitiveness. Journal of Business Ethics, 87(S1), 57-69.
  • Vinodkumar, M.N. & Bhasi, M. (2011). A study on the impact of management system certification on safety management. Safety Science, 49(3), 498-507.
  • Vintró, C.; Fortuny, J.; Sanmiquel, L.; Freijo, M. & Edo, J. (2012). Is corporate social responsibility possible in the mining sector? Evidence from Catalan companies. Resources Policy, 37(1), 118-125.
  • Vinzi, V.E.; Chin, W.W.; Henseler, J. & Wang, H. (2010). Handbook of Partial Least Squares: Concepts, Methods and Applications. Springer Science & Business Media.
  • Wang, D.H.-M.; Chen, P.-H.; Yu, T.H.-K. & Hsiao, C.-Y. (2015). The effects of corporate social responsibility on brand equity and firm performance. Journal of Business Research, 68(11), 2232-2236.
  • Wang, Y.; Chen, Y. & Benitez-Amado, J. (2015). How information technology influences environmental performance: Empirical evidence from China. International Journal of Information Management, 35(2), 160-170.
  • Williams, L.J.; Vandenberg, R.J. & Edwards, J.R. (2009). 12 Structural Equation Modeling in Management Research: A Guide for Improved Analysis. The Academy of Management Annals, 3(1), 543-604.
  • Zeng, S.X.; Xie, X.M.; Tam, C.M. & Shen, L.Y. (2011). An empirical examination of benefits from implementing integrated management systems (IMS). Total Quality Management & Business Excellence, 22(2), 173-186.
  • Zeng, X.; Tam, V.W. & Le, K.N. (2010). Towards effectiveness of integrated management systems for enterprises. Engineering Economics, 21(2), 171-179.