Factorial Validation of a Corporate Social Responsibility Perception Scale for Micro, Small, and Medium Enterprises

  • Martha Ríos Manríquez Universidad de Guanajuato, Campus Celaya-Salvatierra
  • Celina López Mateo Universidad de Guanajuato, Campus Celaya-Salvatierra
  • Julián Ferrer Guerra Instituto Tecnológico de Celaya

Abstract

Abstract: The aim of this study is obtaining a valid and reliable scale to evaluate the Corporate Social Responsibility perception level (pCSR) of micro, small, and medium-sized Mexican enterprises. A literature review revealed 58 items among 11 dimensions: Ethics, performance, business model changes, quality of working life, the environment, community outreach, marketing, philanthropy, competitiveness, and the interests of stakeholders. A total of 296 companies located in Mexico were considered for the study. Principal axis factoring with varimax rotation was performed with the Exploratory Factorial Analysis Technique (EFA) to give an interpretation to the pCSR in the Mexican context. The factors found are the environment and social commitment, performance, ethics, change in business model, restrictions, and competitiveness. The outcomes show that the scale is valid and reliable for use in evaluating pCSR in micro, small, and medium-sized enterprises. This scale is a tool that allows us to evaluate the social responsibility of micro, small, and medium-sized enterprises, we conclude that considering the characteristics of Latin America, we have provided an original scale to measure pCSR.

Downloads

Download data is not yet available.

References

Accountability. (2004). Accountability for the WBCSD Accountability and Reporting Working Group (Octubre, 2004). Strategic challenges for business in the use of corporate responsibility codes, standards and frameworks. Aguilar, A. (2013). 1ER Estudio-2013. Panorama de la Responsabilidad Social en México. ResponSable. Available at http://www.responsable.net/estudios/mexico/Panorama_responsabilidad_social_2013 Argandoña, A. (2008). La Responsabilidad Social de lasEmpresasPequeñas y Medianas. Cuadernos de la Cátedra “la Caixa” de Responsabilidad Social de la Empresa y GobiernoCorporativo. No 1. Aupperle, K. E., Carroll, A. B. & Hatfield, J. D. (1985). An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability. Academy of Management Journal, 28(2), 446-463. Bagozzi, R. P. & Baumgartner, H. (1994). The Evaluation of Structural Equation Models and Hypothesis Testing. (Eds) Principles of Marketing Research, Cap. 10, Ed. Brasil Blackwell Itd. 386-419. Baram, M. S. (1984). Charting the Future Course for Corporate Management of Health Risk. American Journal of Public Health, 74(10), 1163-1166. Bartlett, M. S. (1950). Tests of significance in factor analysis. The British Journal of Psychology, 3, 77-85. Bigné, E. & Currás, R. (2008). Influye la Imagen de Responsabilidad Social en la Intención de Compra? El Papel de la Identificación del Consumidor con la Empresa. Universia Business Review, 3, 10-23. Brown, T. J. & Dacin, P. A. (1997). The Company and the Product: Corporate Associations and Consumer Product Responses. Journal of Marketing, 61, 68- 84. Carroll, A. B. (2004). Managing Ethically with Global Stakeholders: A Present and Future Challenge. Academy of Management Executive, 18(2), 114-120. Castka, P. M. A., Balzarova, C. J., Bamber & Sharp, J. M. (2004). How can SMEs Effectively Implement the CSR Agenda. A UK Case Study Perspective. Corporate Social Responsibility and Environmental Management. Chichester, 11( 3), 140. CEMEFI. (2014). Centro Mexicano para la Filantropía. Available at http://www.cemefi.org/esr/ CEMEFI. (2008). El Concepto de Responsabilidad Social Empresarial. Available athttp://www.cemefi.org/spanish/content/view/1760/25/ Cerny, C. A. & Kaiser, H. F. (1977). A study of a measure of sampling adequacy for factor- analytic correlation matrices. Multivariate Behavioral Research, 12(1), 43- 47. Creighton, S. H. (1999). Greening the Ivory Tower. Improving the Environmental Track Record of Universities, Colleges, and Other Institutions, MIT Press, Cambridge, MA. Chesbrough, H. & Rosenbloom, R. S. (2002). The Role of the Business Model in Capturing Value from Innovation: Evidence from Xerox Corporation’s Technology Spinoff Companies. Industrial and Corporate Change, 11(3), 529-555. Churchill, G. A. (1979). A Paradigm for Developing better Measures of Marketing Constructs. Journal of Marketing Research, 16, 64–73. Dahle, M. & Neumayer, E. (2001). Overcoming Barriers to Campus Greening. A Survey among Higher Educational Institutions in London, UK. International Journal of Sustainability in Higher Education, 2(2), 139-160. Danley, J. R. (1999). Corporate Moral Agency. In Frederick, R.E. (Ed,), A Companion to Business Ethic, 243-256. Oxford: Blackwell Publishers. David, P., Kline, S. & Dai, Y. (2005). Corporate Social Responsibility Practices, Corporate Identity, and Purchase Intention: A Dual-Process Model. Journal of Public Relations Research, 17(3), 291-313. Dawkins J. & Lewis S. (2003). CSR in Stakeholder Expectations and Implication for Company Strategy. Journal of Business Ethics, 44, 185–193. Dawkins, J. (2004). Corporate Responsibility: The Communication Challenge. Journal of Communication Management, 9(2), 108-119.
Information Management and Business Review (ISSN 2220-3796)
Vol. 8, No. 5, pp. 25-38, October 2016
DiarioOficial De La Federación. (2009). Available at http://dof.gob.mx/nota_detalle.php?codigo=5096849&fecha=30/06/2009 Donaldson, T. (1996). Values in Tension: Ethic Away from Home. Harvard Business Review, 74, 48–62. Dopico, A., Rodríguez, R. & González, E. (2014). Valoración de la RSC por el Consumidor y Medición de suEfectosobrelasCompras. Revista de Administracão de Empresas, 54(1), 38-52. Dopico, A., Rodríguez, R. & González, E. (2012). La Responsabilidad Social Empresarial y los Stakeholders: Un AnálisisClúster. Revista Galega de Economía, 2(1), 1-17. Enderle, G. (2004). Global Competition and Corporate Responsibilities of Small and Medium-Sized Enterprises. Business Ethics: A European Review, 13(1), 51-63. FECHAC. (2014). RSE Responsabilidad Social Empresarial. Instrumento de Autodiagnóstico para lasEmpresas. Fundación del EmpresarioChihuahuense, A.C. Available at http://www.fechac.org/pdf/instrumento_de_autodiagnostico_de_rse_para_las_empresas.pdf Ferrer-Balas, D, J., Adachi, S., Banas, C.I., Davidson, A., Hoshikoshi, A., Mishra, Y., Motodoa, M., Onga& Ostwald, M. (2008). An International Comparative Analysis of Sustainability Transformations across Seven Universities. International Journal of Sustainability in Higher Education, 9(3), 295-316. Fisher, K., Geenen, J., Jurcevic,M., Mcclintock, K. & Davis, G. (2009). Applying Asset-Based Community Development as a Strategy for CSR: A Canadian Perspective on a Win-Win for Stakeholders and SMEs. Business Ethics: A European Review, 18(1), 66-82. Foka, I. (2003). The FSM: A Holistic Approach to Measuring Ethical and Social Performance. Business Ethics: A European Review, 12(4), 314-324. Fornell, C. & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39‑50 Foss, L. (1973). Managerial Strategy for the Future: Theory Z Management. California Management Review, 15(3), 68-81. Freeman, R. E. (1984). Strategic Management: a Stakeholder Approach, Pitman Publishing Company, Massachusetts. FSB. (2008). Environmental awareness and social responsibility: top small business priorities for 2008. Federation of Small Businesses. The UK´s Leading Business Organisation. Available at http://www.fsb.org.uk/news.aspx?REC=4430&re=news.asp Fundes. (2005). Situación de la Responsabilidad Social de la Mipyme: El casoChileno. Coordinadopor IKEI, Banco Interamericano de Desarrollo. Available at http://www.fundes.org/uploaded/content/publicacione/1994590089.pdf Gallardo-Vázquez, D., Sánchez-Hernández, M. I. & Corchuelo, M. A. B. (2013). Validación de unInstrumento de Medida para la Relación entre la Orientación a la Responsabilidad Social Corporativa y otras Variables Estratégicas de la Empresa. Revista de Contabilidad- Spanish Accounting Review, 16 (1), 11-23. Gallo, P. G. (2008). La Responsabilidad Social EmpresariahaciaunModelo de GestiónSostenible y Responsable, Gi-Gob, Argentina. Available at http://www.cyta.com.ar/biblioteca/bddoc/bdlibros/rse/334_as_fomenta_contribuir.pdf García de la Torre, C., Portales, L., Camacho, R. G. & Arandia, P. O. (2010). Instrumento de evaluación de Sustentabilidad y Responsabilidad Social en las Pymes. Revista Administración y Organizaciones. García de los Salmones, M., Rodríguez del Bosque, I. & San Martín, H. (2007). The Corporate Social Responsibility as a Marketing Tool: Influence on Consumer Behaviour in Services Sector. 6th International Congress Marketing Trends. París, 26 y 27 de enero. Garvare, R. & Isaksson, R. (2001). Sustainable Development – Extending the Scope of Business Excellence Models. Proceedings from the Sixth International Conference on ISO 9000 and TQM, Ayr, April 17-19, 422-427. George, D. & Mallery, P. (1995). SPSS/PC + Step by: A Simple Guide and Reference. Belmont: Wadsworth Publishing Company. Graafland, J. J. (2004). Collusion, Reputation Damage and Interest in Codes of Conduct: The Case of a Dutch Construction Company. Business Ethics: An European Review, 13(2/3), 127-142. GRI. (2009). Global Reporting Initiative. Recuperada de http://www.globalreporting.org/ Hair, F. J., Anderson, E. R., Tatham, L. R. & Black C. W. (2007). Análisis Multivariante, Pearson, Prentice Hall, 5ta. edición.
Information Management and Business Review (ISSN 2220-3796)
Vol. 8, No. 5, pp. 25-38, October 2016
Husted, C. B. W. & Salazar, C. J. J. (2005). Un Estudio Exploratoriosobre la Estrategia Social de EmpresasGrandesUbicadas en México. Contaduría y Administración, 215, 9-23. IMNC. (2004). Directrices para la implementación de un sistema de gestión de responsabilidad social. Instituto Mexicano de Normalización y Generalización. NMX-SAST-004-IMNC-2004. ISO 26000. (2007). Guidance on Social Responsibility. ISO/TMB WG SR N 143 DRAFT ISO26000WD4.2 Jenkins, H. (2004). A Critique of Conventional CSR Theory: An SME Perspective. Journal of General Management, 29(4), 37-57. Kaiser, H. F. (1974). An index of factorial simplici-ty. Psychometrika, 39, 31-36. Kaiser, H. F. (1970). A second generation Little Jiffy. Psychometrika, 35, 401-415. Klement, P. & Urša, G. (2007). CSR Expectations: The Focus of Corporate Marketing. Corporate Communications: An International Journal, 12(4), 326 – 340. KPMG. (2013). The KPMG Survey of Corporate Responsibility Reporting 2013: Executive Summary. KPMG International, December. Kraft, K. L. & Hage, J. (1990). Strategy, Social Responsibility and Implementation. Journal of Business Ethics, 9(1), 11-19. Kraft, K. L. & Jauch, L. R. (1992). The Organizational Effectiveness Menu: A Device for Stakeholder Assessment. MidAmerican Journal of Business, 7(1), 18-23. Lichtenstein, D. R., Drumwright, M. E. & Braig, B. M. (2004). The Effect of Corporate Social Responsibility on Customer Donations to Corporate-Supported Nonprofits. Journal of Marketing, 68(4), 16-32. Longo, M., Mura, M. & Bonoli, A. (2005). Corporate Social Responsibility and Corporate Performance: The Case of Italian SMEs. Corporate Governance, 5(4), 28-42. Maignan I. & Ferrell, O. C. (2004). Corporate Social Responsibility and Marketing: An Integrative Framework. Academy of Marketing Science Journal, 32(1), 3-19. Maignan, I. & Ferrell O. C. (2000). Measuring Corporate Citizenship in Two Countries: The Case of the United States and France. Journal of Business Ethics, 23(3), 283-297. Margolis, A. (2001). Social Conscience. Financial Management. Caspian Publishing, 7, 34-36. Mcwilliams, A. & Siegel, D. (2000). Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, 21(5), 603-609. Mercado, S. P. & García, H. P. (2007). La Responsabilidad Social en Empresas del Valle de Toluca (México). Un Estudio Exploratorio. Estudios Gerenciales, Elsevier, 23(102), 119-135. Meyerson, J. W. & Massy, W. F. (1995). Revitalizing Higher Education, Peterson's, Princeton, New Jersey. Mohr, L. A., Webb, D. J. & Harris, K. E. (2001). Do Consumers Expect Companies to be Socially Responsible? The Impact of Corporate Social Responsibility on Buying Behavior. Journal of Consumer Affairs, 35(1), 45-72. Mori. (2001). Annual Corporate Responsibility Study, Available at http:/www.mori.com. Nunnally, J. C. (1978). Psychometric Theory. New York McGraw Hill, 2ns edition. Núñez, G. (2003). Responsabilidad Social Corporativa en un Marco de Desarrollo Sostenible, CEPAL- Serie Medioambiente y Desarrollo, No. 72, Naciones Unidas. Nuñez, G. (2008). Promoting Corporate Social Responsibility in Small and Medium Enterprises in the Caribbean: Survey Result. ECLAC Office in Washington. Available at http://www.cepal.org/washington/publicaciones/xml/7/34237/S3EPR-WAS-L2930i-P.pdf Parsons Corporate Social Responsibility Report. (2013). People Planet Progress. Corporate social responsibility report. Parsons Delivering a Better World. Pérez, J. & Veloz, E. (2007). La responsabilidad social empresarial en México (2000-2007). En Schmukler, B. et al., Cooperación Internacional para el Desarrollo en México. Hacia una agenda participativa. Instituto Mora, México, pp349-391. Porter, M. E. & Kramer, M. R. (2006). Strategy and Society: The Link between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 76-92. Pratley, P. (1995). The Essence of Business Ethic, Prentice-Hall, London. Ramasamy, B. & Ting, H. W. (2004). A Comparative Analysis of Corporate Social Responsibility Awareness: Malaysian and Singaporean Firms. Journal of Corporate Citizenship, 13, 109-123. Rashid, M. Z. A. & Ibrahim, S. (2002). Executive and Management Attitudes Towards Corporate Social Responsibility in Malaysia. Corporate Governance, 2(4), 10-16
Reise, S. P., Waller, N. G. & Comrey, A. L. (2000). Factor Analysis and Scale Revision. Psychological Assessment,
Information Management and Business Review (ISSN 2220-3796)
Vol. 8, No. 5, pp. 25-38, October 2016
12(3), 287-297. Richardson, A. J., Welker, M. & Hutchinson, I. R. (1999). Managing Capital Market Reactions to Corporate Social Responsibility. International Journal of Management Reviews, 1(1), 17-43. Riera, P. (1996). Environmental Policy at the Universitat Autonomia de Barcelona'', en Leal Filho, W., MacDermot, F. and Padgam, J. (Editores), Implementing Sustainable Development at University Level ± A Manual of Good Practice, CRE-COPERNICUS, Bradford. Saha, M. & Darnton, G. (2005). Green Companies or Green Con-panies: Are Companies Really Green, or are They Pretending to Be? Business and Society Review, 110(2), 117-157. Sasia, P. M. (2004). La Empresa a Contracorriente. Cuestiones de ÉticaEmpresarial.Ediciones Shoenberger-Orgard, M. (2005). Sustaining Edges: CSR, Postmodern Play and SMEs. Public Relations Review, 31(4), 578. Singhapakdi, A., Kraft, K. L., Vitell, S. J. & Rallapalli, K. C. (1995). The Perceived Importance of Ethics and Social Responsibility on Organizational Effectiveness: A Survey of Marketers. Journal of the Academy of Marketing Science, 23(1), 49- 56. Singhapakdi, A., Vitell, S. J., Rallapalli, K. C. & Kraft, K. L. (1996). The Perceived Role of Ethics and Social Responsibility: A Scale Development. Journal of Business Ethics, 15(11), 1131-1140. Sison, A. J. (2000). Integrated Risk Management and Global Business Ethics, Business Ethics: A European Review, 9(4), 288-295. Smith, S. M. & Alcorn, D. S. (1991). Cause Marketing: A New Direction in the Marketing of Corporate Responsibility. Journal of Services Marketing, 5(4), 21-37. Spence, L. J., Jeurissen, R. & Rutherfoord, R. (2000). Small Business and the Environment in the UK and the Netherlands: Toward Stakeholder Cooperation. Business Ethics Quarterly, 10(4), 945-965. Staples, C. (2004). What Does Corporate Social Responsibility Mean for Charitable Fundraising in the UK? International Journal of Nonprofit and Voluntary Sector Marketing, 9(2), 154-158. Sweeney, L. (2007). Corporate Social Responsibility in Ireland: Barriers and Opportunities Experienced by SMEs when Undertaking CSR. Dublin Institute of Technology, Dublin, Ireland. Corporate Governance – Bradford. Emerald Group Publishing Limited, 7(4), 516-523. Uusitalo, O. & Oksasen, R. (2004). Ethical Consumerism: A View from Finland. International Journal of Consumer Studies, 28(3), 214-221. Van Ginkel, H. J. A. (1996). Implementing Sustainable Development: A Case Study, en Leal Filho, W., MacDermot, F. and Padgam, J. (Editores), Implementing Sustainable Development at University Level ± A Manual of Good Practice, CRE-COPERNICUS, Bradford. Velásquez, L. & Munguía, N. R. (1999). Education for Sustainable Development: The Engineer of the 21st Century. European Journal of Engineering Education, 24(4), 359-70. Vila, N. & Gimeno-Martínez, C. (2010). Efectos de la RSC sobre el Consumidor: UnaAplicación al Sector de TransportePúblicoTerrestre. Revista INNOVAR Journal, 20(38), 236-255. Vitell, S. J. & Ramos H. E. (2006). The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U. S. and Spanish Managers. Journal of Business Ethics, 64, 31-43. Vives, A. (2005). Social and Environmental Responsibility in Small and Medium Enterprises in Latin America. Inter-American Development Bank. Sustainable Development Department Dep. Private Enterprise and Financial Markets Sub-Dept. Available at http://idbdocs.iadb.org/wsdocs/getDocument.aspx?DOCNUM=1580939 Vogel, D. (1986). The Study of Social Issues in Management: A Critical Appraisal. California Management Review, 28(2), 142-151. Waddock, S. A. & Graves, S. B. (1997). The Corporate Social Performance-Financial Performance Link, Strategic Management Journal, 18(4), 303-319. Welford, R. (2004). Corporate social responsibility in Europe and Asia: Critical elements and best practice. The journal of Corporate Citizenship, 13(1), 31-47. Werts, C. E., Linn, R. L. & Jöreskog, K. G. (1974): Interclass Reliability Estimates. Testing Structural Assumptions. Educational and Psychological Measurement, 34, 25-33. Zahra, S. A. & Latour, M. S. (1987). Corporate Social Responsibility and Organizational Effectiveness: A Multivariate Approach. Journal of Business Ethics, 6(6), 459-467.
Information Management and Business Review (ISSN 2220-3796)
Vol. 8, No. 5, pp. 25-38, October 2016
Zenisek, T. J. (1979). Corporate Social Responsibility: A Conceptualization Based On Organizational Literature. Academy of Management Review, 4(3), 359-368. Zinkin, J. (2004). Maximizing the license to operate. CSR from an Asian perspective. Journal of Corporate Citizenship, 14, 67-80.
Published
2016-12-05
How to Cite
MANRÍQUEZ, Martha Ríos; MATEO, Celina López; GUERRA, Julián Ferrer. Factorial Validation of a Corporate Social Responsibility Perception Scale for Micro, Small, and Medium Enterprises. Information Management and Business Review, [S.l.], v. 8, n. 5, p. 25-38, dec. 2016. ISSN 2220-3796. Available at: <http://ifrnd.org/journal/index.php/imbr/article/view/1457>. Date accessed: 28 feb. 2017.
Section
Research Paper