http://hdl.handle.net/10498/6847 Thu, 05 Nov 2026 13:13:47 GMT 2026-11-05T13:13:47Z http://hdl.handle.net/10498/40290 The Production of a Sustainability Reporting Norm in Spanish State-Owned Enterprises Andrades Peña, Francisco Javier; Martínez Martínez, Domingo; Larrán Jorge, Manuel State-owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs. To fill this research gap, we provide a historically informed analysis of how sustainability reporting has evolved into a standard practice in Spanish SOEs. To achieve our goals, we employed a qualitative research method that utilized two primary data sources: interviews and corporate annual reports published between 2005 and 2020. Our findings suggest that sustainability reporting has become a norm for Spanish SOEs due to two interconnected factors. First, the participation of key institutional actors in developing and consolidating sustainability reporting. Second, the existence of specific conditions that facilitated the creation of a sustainability reporting norm. By using the notion of normativity, this study contributes to the existing literature by examining the dynamics, actors, and conditions that led to sustainability reporting becoming a norm within Spanish SOEs. Our results imply that the configuration of a norm depends more on the influence of multiple actors than on the regulatory role exercised by state actors. Mon, 20 Apr 2026 00:00:00 GMT http://hdl.handle.net/10498/40290 2026-04-20T00:00:00Z http://hdl.handle.net/10498/40154 Understanding the link between socially responsible human resource management and competitive performance in SMEs Lechuga Sancho, María Paula; Martínez Martínez, Domingo; Larrán Jorge, Manuel; Herrera Madueño, Jesús Purpose – Regardless of the noteworthy growth in research and practice associating corporate social responsibility (CSR) with human resource management, little has been written in regard to one major dimension of CSR in small- and medium-sized enterprises (SMEs), as CSR policies and practices are directed toward employees. The purpose of this paper is to develop and test a conceptual framework connecting socially responsible human resource management (SRHRM) to competitive performance that fits small business. Design/methodology/approach – In order to get empirical evidence, structural equation modeling technique was applied on the data from 481 Spanish SMEs. Findings – Results confirm both the direct contribution of SRHRM to business competitiveness and the multiple effects resulting from including two variables of additional interest for the relationship under study: employee’s commitment and relational marketing. Practical implications – One of the main research limitations is that the paper only reflects the perceptions of owners/managers of SMEs. Although it was believed that the respondents give reliable and accurate information about the way their firms are involved in CSR practices, there is a possibility that they might provide incorrect or incomplete information. Originality/value – The relationships proposed have never been Sat, 10 Feb 2018 00:00:00 GMT http://hdl.handle.net/10498/40154 2018-02-10T00:00:00Z http://hdl.handle.net/10498/40153 The strategic nature of corporate social responsibility in SMEs: a multiple mediator analysis Lechuga Sancho, María Paula; Martínez Martínez, Domingo; Herrera Madueño, Jesús; Larrán Jorge, Manuel; Lechuga Sancho, María Paula Purpose – 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. Design/methodology/approach – 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. Findings – 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. Research limitations/implications – 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. Originality/value – 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. Sun, 01 Jan 2017 00:00:00 GMT http://hdl.handle.net/10498/40153 2017-01-01T00:00:00Z http://hdl.handle.net/10498/40152 Design and validation of an instrument of measurement for corporate social responsibility practices in small and medium enterprises Lechuga Sancho, María Paula; Larrán Jorge, Manuel; Herrera Madueño, Jesús Purpose: The purpose of this study is to provide an initial, valid and reliable measure of corporate social responsibility (CSR) in small companies from the theoretical perspective of the stakeholders. Design/methodology/approach: To design the multi-item scale or measure a factorial analysis was used. This helped the authors develop the CSR assessment tool, measurement instrument and formalize the model connecting observable phenomena to theoretical attributes. Findings: The results of the analysis provided a four-dimensional structure of CSR, including, employees, customers, the environment and society. Specifically, the authors concluded with an original scale of 24 validated indicators that measures CSR in small and medium enterprises (SMEs). The observed results confirmed the validity of the measure proposed to evaluate the commitment of SMEs to CSR through the level of practices developed with their stakeholders. Originality/value: The scale developed to assess the level of CSR practices in SMEs stands not only as a valid and reliable measure for future research studies but also as a perfect guide for SMEs managers that want to develop CSR practices in their firms. Mon, 13 Jul 2020 00:00:00 GMT http://hdl.handle.net/10498/40152 2020-07-13T00:00:00Z