Corporate social responsibility in Portugal: empirical evidence of corporate behaviour

Author:

Abreu Rute,David Fátima,Crowther David

Abstract

PurposeThe purpose of this research is to explore corporate social responsibility (CSR) evidence and, especially, the experience and practice of enterprises in Portugal.Design/methodology/approachAs a generally accepted principle, the corporate social report is a communication and measurement object. But there are limitations concerning availability and accuracy of the data that could create constraints and diminish the scope of this report. Thus, the methodology for this paper is subdivided into two different aspects of research: First, an individual perspective about each enterprise studied and second, a general perspective applied to CSR in Portugal. The sample used was based on the survey developed by the Instituto ETHOS, applied to a sample of enterprises carried out in Portugal, during the year 2002. It was published by Exame in a special edition – “The guide of socially responsible enterprises”. So, the authors analyze and present the results that are of interest in the area of CSR activity. In order to do so the authors develop a principal component analysis to sort and group the original data.FindingsThe preliminary analysis generated three components of CSR: the external influence (CSR external), the market influence (CSR market) and the operative influence (CSR operative) of the enterprises in Portugal.Originality/valueThis research shows cultural differences and helps to highlight the importance of more research in this area in the newly expanded European Community. It also highlights the relationship between CSR activity and corporate image and performance.

Publisher

Emerald

Subject

Business, Management and Accounting (miscellaneous)

Reference77 articles.

1. Abreu, R. and David, F. (2004), “The corporate social responsibility: exploration inside the experiences and practices of the EU level”, in Crowther, D. and Rayman‐Bacchus, L. (Eds), Perspectives on Corporate Social Responsibility, Ashgate, Aldershot, pp. 109‐39.

2. Abreu, R., Crowther, D., David, F. and Magro, F. (2003), “A European perspective of corporate social responsibility”, paper presented at 7th Interdisciplinary Perspectives on Accounting Conference, Madrid, July.

3. Adams, C. (2002), “Internal organisational factors influencing corporate social and ethical reporting. Beyond current theorising”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, pp. 223‐50.

4. Almeida, N. (2003), “União de forças na HP”, Exame, 30 April, pp. 54‐5.

5. Amba‐Rao, S. (1993), “Multinational corporate social responsibility, ethics, interactions and Third World Governments: an agenda for the 1990s”, Journal of Business Ethics, Vol. 12, pp. 553‐72.

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