Changes in Corporate Social Responsibility Practices in Times of the COVID-19 Pandemic
| dc.creator | Rojas-Molina, Leidy Katerine | |
| dc.creator | Franco, Yuly Andrea | |
| dc.creator | Flórez-Bolaños, Jaime | |
| dc.date | 2024-04-22 | |
| dc.date.accessioned | 2025-10-01T23:49:01Z | |
| dc.description | Purpose: This study aimed to identify changes in Corporate Social Responsibility (CSR) practices occurred in times of the COVID-19 pandemic and their relationship with the financial performance of organizations in Colombia. Design/Methodology: First, content analysis was applied to identify CSR practices in reports by companies in the CSR and corporate governance ranking called Corporate Reputation Business Monitor (MERCO in Spanish), using a measurement index adjusted to the needs of this study. Second, a multiple regression model was estimated considering the constructed index as the dependent variable to quantify these changes. Findings: A positive and significant relationship was observed between the financial performance of the organizations (measured using ROA, ROE, and net margin) and their implementation and disclosure of CSR practices in 2020. In 2019, the relationship with ROA was positive and significant, while that with the other variables was not. Conclusions: This study shows that, in the year of the crisis, there was a non-significant decrease in the implementation of CSR practices and a positive association between CSR disclosure and financial performance. Therefore, the organizations that obtained better financial results were those that performed more CSR activities during the crisis produced by the COVID -19 pandemic. Originality: This is the first paper to study CSR practices in times of the COVID-19 pandemic in Colombia. | en-US |
| dc.description | Objetivo: identificar los cambios en las prácticas de responsabilidad social empresarial (RSE) en tiempos de pandemia por COVID-19 y su relación con el desempeño financiero en las organizaciones colombianas. Diseño/Metodología: inicialmente se empleó la técnica de análisis de contenido en los informes de las empresas pertenecientes al ranking de responsabilidad social y gobierno corporativo del Monitor Empresarial de Reputación Corporativa (Merco) con el fin de identificar las prácticas de RSE a través de un índice de medición ajustado a las necesidades de este estudio. En la segunda etapa, se estimó un modelo de regresión múltiple considerando el índice construido como variable dependiente a fin de cuantificar dichos cambios. Resultados: se observó una relación positiva y significativa entre el desempeño financiero de las entidades medido a través del retorno sobre los activos (ROA), el retorno sobre el patrimonio ROE, del margen neto, y de la realización y divulgación de prácticas de RSE para el año 2020. En el año 2019, la relación fue positiva y significativa con la variable ROA; las demás variables estudiadas no fueron significativas. Conclusiones: el estudio muestra una disminución en el desarrollo de las prácticas de RSE no significativa, y una asociación positiva entre divulgación de RSE y desempeño financiero en el año de la crisis. Por tanto, en términos generales, las entidades con mejores resultados financieros son las que realizaron un mayor número de actividades de RSE durante la crisis dada en la pandemia por COVID-19. Originalidad: este es el primer documento conocido en estudiar las prácticas de RSE en tiempos de pandemia por COVID-19 en Colombia. | es-ES |
| dc.format | application/pdf | |
| dc.format | application/zip | |
| dc.format | text/xml | |
| dc.format | text/html | |
| dc.identifier | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2490 | |
| dc.identifier | 10.22430/24223182.2490 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12622/7107 | |
| dc.language | spa | |
| dc.publisher | Institución Universitaria ITM | es-ES |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2490/3156 | |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2490/3365 | |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2490/3366 | |
| dc.relation | https://revistas.itm.edu.co/index.php/revista-cea/article/view/2490/3367 | |
| dc.relation | /*ref*/Archel, P., Fernández, M., y Larrinaga, C. (2008). The organizational and operational boundaries of triple bottom line reporting: a survey. Environmental Management, 41(1), 106–117. https://doi.org/10.1007/s00267-007-9029-7 | |
| dc.relation | /*ref*/Arevalo, J. A., y Aravind, D. (2010). The impact of the crisis on corporate responsibility: the case of UN global compact participants in the USA. Corporate Governance, 10(4), 406–420. https://doi.org/10.1108/14720701011069641 | |
| dc.relation | /*ref*/Aupperle, K. E., Carroll, A. B., y Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. The Academy of Management Journal, 28(2), 446-463. | |
| dc.relation | /*ref*/Barnett, M. L., y Salomon, R. M. (2006). Beyond dichotomy: the curvilinear relationship between social responsibility and financial performance. Strategic Management Journal, 27(11), 1101–1122. https://doi.org/10.1002/smj.557 | |
| dc.relation | /*ref*/Bollas-Araya, H. M., Segui-Mas, E., y Polo-Garrido, F. (2014). Sustainability Reporting in European cooperative banks: An exploratory analysis. Revesco, (115), 30-56. http://dx.doi.org/10.5209/rev_REVE.2014.v115.45277 | |
| dc.relation | /*ref*/Bowman, E. H., y Haire, M. (1975) A strategic posture toward corporate social responsibility, California Management Review, 18(2), 49-58. https://doi.org/10.2307/41164638 | |
| dc.relation | /*ref*/Branco, M., y Rodrigues, L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701. https://doi.org/10.1007/s10551-007-9658-z | |
| dc.relation | /*ref*/Cegarra-Navarro, J.-G., y Martínez-Martínez, A. (2009). Linking corporate social responsibility with admiration through organizational outcomes. Social Responsibility Journal, 5(4), 499–511. https://doi.org/10.1108/17471110910995357 | |
| dc.relation | /*ref*/Cochran, P. L., y Wood, R. A. (1984). Corporate social responsibility and financial performance. Academy of Management Journal, 27(1), 42–56. http://www.jstor.org/stable/255956 | |
| dc.relation | /*ref*/Comisión Económica para América Latina y el Caribe. (2020). Balance preliminar de las economías de América Latina y el caribe. https://repositorio.cepal.org/bitstream/handle/11362/46501/11/BP2020_Colombia_es.pdf | |
| dc.relation | /*ref*/Cornell, B., y Shapiro, A. C. (1987). Corporate stakeholders and corporate finance. Financial Management, 16(1), 5-14. https://www.jstor.org/stable/3665543 | |
| dc.relation | /*ref*/Departamento Administrativo Nacional de Estadística. (2021). Encuesta nacional de calidad de vida 2020. https://www.dane.gov.co/index.php/estadisticas-por-tema/salud/calidad-de-vida-ecv/encuesta-nacional-de-calidad-de-vida-ecv-2020 | |
| dc.relation | /*ref*/Deselaers, C., Dahmen, A., y Lippke, S. (2023). Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers. International Journal of Environmental Research and Public Health, 20(1), 368. https://doi.org/10.3390/ijerph20010368 | |
| dc.relation | /*ref*/Dias, A., Rodrigues, L. L., y Craig, R. (2016). Global financial crisis and corporate social responsibility disclosure. Social Responsibility Journal, 12(4), 654–671. https://doi.org/10.1108/SRJ-01-2016-0004 | |
| dc.relation | /*ref*/Dodd, M. E. (1932). For Whom Are Corporate Managers Trustees? Harvard Law Review, 45(7), 1145- 1163. | |
| dc.relation | /*ref*/Ducassy, I. (2012). Does Corporate Social Responsibility Pay Off in Times of Crisis? An Alternate Perspective on the Relationship between Financial and Corporate Social Performance. Corporate Social Responsibility and Environmental Management, 20(3), 157-167. https://doi.org/10.1002/csr.1282 | |
| dc.relation | /*ref*/Engelhardt, N., Krause, M., Neukirchen, D., y Posch, P. (2020). What Drives Stocks during the Corona-Crash? News Attention vs. Rational Expectation. Sustainability, 12(12), 5014. http://dx.doi.org/10.3390/su12125014 | |
| dc.relation | /*ref*/Farook, S., Kabir Hassan, M., y Lanis, R. (2011). Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114–141. https://doi.org/10.1108/17590811111170539 | |
| dc.relation | /*ref*/Fernández-Feijóo Souto, B. (2009). Crisis and Corporate Social Responsibility: Threat or Opportunity? International Journal of Economic Sciences and Applied Research, 2(1), 36-50. https://ssrn.com/abstract=1517744 | |
| dc.relation | /*ref*/Fombrun, C., y Shanley, M. (1990). What is in a name? Reputation building and corporate strategy. The Academy of Management Journal, 33(2), 233–259. https://www.jstor.org/stable/256324 | |
| dc.relation | /*ref*/García-Benau, M. A., Sierra-Garcia, L., y Zorio, A. (2013). Financial crisis impact on sustainability reporting. Management Decision, 51(7), 1528–1542. https://doi.org/10.1108/MD-03-2013-0102 | |
| dc.relation | /*ref*/Gray, R., Kouhy, R., y Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal, 8(2), 47–77. | |
| dc.relation | /*ref*/Griffin, J. J., y Mahon, J. F. (1997). The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-Five Years of Incomparable Research. Business and Society, 36(1), 5-31. https://doi.org/10.1177/000765039703600102 | |
| dc.relation | /*ref*/Guan, W. J., Guan, W. J., Ni, Z. Y., Hu, Y., Liang, W. H., Ou, C. Q., He, J. X., Liu, L., Shan, H., Lei, C. L., Hui, D. S. C., Du, B., Li, L. J., Zeng, G., Yuen, K. Y., Chen, R. C., Tang, C. L., Wang, T., Chen, P. Y., Xiang, J., … Zhong, N. S. (2020). Clinical Characteristics of Coronavirus Disease 2019 in China. New England Journal of Medicine, 382(18), 1708-1720. https://doi.org/10.1056/NEJMoa2002032 | |
| dc.relation | /*ref*/Haji, A. A., y Mohd Ghazali, N. A. (2012). The influence of the financial crisis on corporate voluntary disclosure: Some Malaysian evidence. International Journal of Disclosure and Governance, 9(2), 101–125. https://doi.org/10.1057/jdg.2011.27 | |
| dc.relation | /*ref*/Haniffa, R. M., y Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391–430. https://doi.org/10.1016/j.jaccpubpol.2005.06.001 | |
| dc.relation | /*ref*/Hawani Wan Abd Rahman, N., Mohamed Zain, M., y Hanim Yaakop Yahaya Al‐Haj, N. (2011). CSR disclosures and its determinants: Evidence from Malaysian government link companies. Social Responsibility Journal, 7(2), 181-201. https://doi.org/10.1108/17471111111141486 | |
| dc.relation | /*ref*/Herzig, C., y Moon, J. (2013) Discourses on Corporate Social Ir/Responsibility in the Financial Sector. Journal of Business Research, 66(10), 1870-1880. http://dx.doi.org/10.1016/j.jbusres.2013.02.008 | |
| dc.relation | /*ref*/Hoffer, G. E., Pruitt, S. W., y Reilly, R. J. (1988). The Impact of product Recalls on the Wealth of Sellers: A Reexamination. Journal of Political Economy, 96(3), 663-670. https://www.jstor.org/stable/1830364 | |
| dc.relation | /*ref*/Holman, W. R., New, J. R., y Singer, D. (1990). The impact of corporate social responsiveness on shareholder wealth. En L. E. Preston (Ed.), Corporation and society research: Studies in theory and measurement (pp. 265-279). JAI Press. | |
| dc.relation | /*ref*/Huang, W., Chen, S., y Nguyen, L. T. (2020). Corporate Social Responsibility and Organizational Resilience to COVID-19 Crisis: An Empirical Study of Chinese Firms. Sustainability, 12(21), 8970. https://doi.org/10.3390/su12218970 | |
| dc.relation | /*ref*/International Labour Organization. (2020). COVID-19 and the impact on agriculture and food security. https://www.ilo.org/wcmsp5/groups/public/---ed_dialogue/---sector/documents/briefingnote/wcms_742023.pdf | |
| dc.relation | /*ref*/Ioannou, I., y Serafeim, G. (2010). The Impact of Corporate Social Responsibility on Investment Recommendations. En Best Paper Proceedings, Academy of Management 2010. Social Issues in Management (SIM) Division (pp. 1-46). Harvard Business School. | |
| dc.relation | /*ref*/Jacob, C. K. (2012). The Impact of Financial Crisis on Corporate Social Responsibility and Its Implications for Reputation Risk Management. Journal of Management and Sustainability, 2(2), 259-275. https://doi.org/10.5539/jms.v2n2p259 | |
| dc.relation | /*ref*/Jarrell, G., y Peltzman, S. (1985). The Impact of Product Recalls on the Wealth of Sellers. Journal of Political Economy, 93(3), 512-536. https://www.jstor.org/stable/1832006 | |
| dc.relation | /*ref*/Jizi, M. I., Salama, A., Dixon, R., y Stratling, R. (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601–615. https://doi.org/10.1007/s10551-013-1929-2 | |
| dc.relation | /*ref*/Jones, M. J., y Shoemaker, P. A. (1994). Accounting narratives: a review of empirical studies of content and readability. Journal of Accounting Literature, 13, 142–184. | |
| dc.relation | /*ref*/Karaibrahimoglu, Y. Z. (2010). Corporate social responsibility in times of financial crisis. African Journal of Business Management, 4(4), 382-389. | |
| dc.relation | /*ref*/Khan, H. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82–109. https://doi.org/10.1108/17542431011029406 | |
| dc.relation | /*ref*/Kim, H. S., y Lee, S. Y. (2015). Testing the Buffering and Boomerang Effects of CSR Practices on Consumers’ Perception of a Corporation during a Crisis. Corporate Reputation Review, 18(4), 277-293. https://doi.org/10.1057/crr.2015.18 | |
| dc.relation | /*ref*/Krippendorf, K. (1980). Content Analysis: An Introduction to its Methodology. SAGE Publications. | |
| dc.relation | /*ref*/Laidroo, L., y Ööbik, U. (2013). Banks' CSR disclosures ‐ headquarters versus subsidiaries. Baltic Journal of Management, 9(1), 47-70. https://doi.org/10.1108/bjm-05-2013-0091 | |
| dc.relation | /*ref*/Lam, C. C. C., Ma, E., Im, U. L., Hin Hong, W. C., y Zhao, L. (2022). A new dimension in the value of corporate social responsibility: Demotivating undesirable job habits during crisis. Journal of Hospitality and Tourism Management, 52, 416-427. https://doi.org/10.1016/j.jhtm.2022.07.006 | |
| dc.relation | /*ref*/Lee, K.-J., y Lu, S.-L. (2021). The Impact of COVID-19 on the Stock Price of Socially Responsible Enterprises: An Empirical Study in Taiwan Stock Market. International Journal of Environmental Research and Public Health, 18(4), 1398. https://doi.org/10.3390/ijerph18041398 | |
| dc.relation | /*ref*/Lerner, L. D., y Fryxell, G. E. (1988). An empirical study of the predictors of corporate social performance: A multi-dimensional analysis. Journal of Business Ethics, 7(12), 951-959. https://www.jstor.org/stable/25071858 | |
| dc.relation | /*ref*/Luna Sotorrío, L., y Fernández Sánchez, J. (2008). Corporate social responsibility of the most highly reputed European and North American firms. Journal of Business Ethics, 82(2), 379-390. https://www.jstor.org/stable/25482297 | |
| dc.relation | /*ref*/Mahmood, F., Qadeer, F., Sattar, U., Ariza-Montes, A., Saleem, M., y Aman, J. (2020). Corporate Social Responsibility and Firms’ Financial Performance: A New Insight. Sustainability, 12(10), 4211. http://dx.doi.org/10.3390/su12104211 | |
| dc.relation | /*ref*/Mai, N. K., An Nguyen, K. T., Do, T. T., y Phan, L. N. (2023). Corporate Social Responsibility Strategy Practices, Employee Commitment, Reputation as Sources of Competitive Advantage. SAGE Open, 13(4), 1-17. https://doi.org/10.1177/21582440231216248 | |
| dc.relation | /*ref*/Makni, R., Francoer, C., y Bellavance, F. (2009). Causality Between Corporate Social Performance and Financial Performance: Evidence from Canadian Firms. Journal of Business and Ethics, 89, 409-422. https://doi.org/10.1007/s10551-008-0007-7 | |
| dc.relation | /*ref*/Mallin, C., Farag, H., y Ow-yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior and Organization, 103, S21-S38. https://doi.org/10.1016/j.jebo.2014.03.001 | |
| dc.relation | /*ref*/Marakova, V., Wolak-Tuzimek, A., y Tuckova, Z. (2021). Corporate social responsibility as a source of competitive advantage in large enterprises. Journal of Competitiveness, 13(1), 113-128. https://doi.org/10.7441/joc.2021.01.07 | |
| dc.relation | /*ref*/Marco-Fondevila, M., Orive-Serrano, V., y Latorre-Martínez, P. (2021). Preparedness to Cope with an Unexpected Crisis. Lessons Learnt by Spanish Regional TV Broadcasting Management. International Journal on Media Management, 23(1-2), 58-90. https://doi.org/10.1080/14241277.2021.1962323 | |
| dc.relation | /*ref*/Marcus, A. A., y Goodman, R. S. (1986). Compliance and performance: Toward a contingency theory. En L. E. Preston, y J. E. Post (Eds.), Research in corporate social performance and policy (pp. 193-221). JAI Press. | |
| dc.relation | /*ref*/Martínez-Campillo, A., Cabeza-García, L., y 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. https://doi.org/10.1016/j.cede.2012.04.005 | |
| dc.relation | /*ref*/McGuire, J. B., Sundgren, A., y Schneeweiss, T. (1988). Corporate Social Responsibility and firm financial performance. Academy of Management Journal, 31(4), 854–872. | |
| dc.relation | /*ref*/McWilliams, A., y Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal, 21(5), 603–609. https://www.jstor.org/stable/3094143 | |
| dc.relation | /*ref*/Moneva, J. M., y Ortas, E. (2010). Corporate environmental and financial performance: a multivariate approach. Industrial Management & Data Systems, 110(2), 193-210. https://doi.org/10.1108/02635571011020304 | |
| dc.relation | /*ref*/Monitor Empresarial de Reputación Corporativa. (2020). Qué es Merco. http://www.merco.info/co/que-es-merco | |
| dc.relation | /*ref*/Ng, P. M. L., Wut, T. M., Lit, K. K., y Cheung, C. T. Y. (2022). Drivers of corporate social responsibility and firm performance for sustainable development—An institutional theory approach. Corporate Social Responsibility and Environmental Management, 29(4), 871-886. https://doi.org/10.1002/csr.2241 | |
| dc.relation | /*ref*/Pinto, S., de Villiers, C., y Samkin, G. (2014). Corporate social responsibility disclosures during the Global Financial Crisis: New Zealand evidence. New Zealand Journal of Applied Business Research, 12(2), 33–49. | |
| dc.relation | /*ref*/Placier, K. (2011). The Impact of Recession on the Implementation of Corporate Social Responsibility in Companies. Journal of Competitiveness, (2), 83-98. | |
| dc.relation | /*ref*/Prado‐Lorenzo, J., Gallego‐Álvarez, I., García‐Sánchez, I., y Rodríguez‐Domíngue, L. (2008). Social responsibility in Spain. Practices and motivations in firms. Management Decision, 46(8), 1247-1271. https://doi.org/10.1108/00251740810901417 | |
| dc.relation | /*ref*/Preston, L. E., y O’Bannon, D. P. (1997). The corporate social-financial performance relationship: A Typology and Analysis. Business and Society, 36(4), 419-429. https://doi.org/10.1177/000765039703600406 | |
| dc.relation | /*ref*/Rasheed, B., y Ahmad, M. (2022). Competitive intensity: bridging the gap between corporate social responsibility and competitive advantage. Journal of Strategy and Management, 15(4), 745-765. https://doi.org/10.1108/JSMA-08-2021-0177 | |
| dc.relation | /*ref*/Ryu, D. (2019). Effects of the 2008 global financial crisis on corporate social responsibility and firm value in Korea. Investment Analysts Journal, 48(2), 114-124. https://doi.org/10.1080/10293523.2019.1626601 | |
| dc.relation | /*ref*/Sánchez‐Torné, I., Morán‐Álvarez, J. C., y Pérez‐López, J. A. (2020). The importance of corporate social responsibility in achieving high corporate reputation. Corporate Social Responsibility and Environmental Management, 27(6), 2692-2700. https://doi.org/10.1002/csr.1993 | |
| dc.relation | /*ref*/Sharma, T., y Narwal, M. (2006). Managing Business Crisis: The CSR Perspective. Social Responsibility Journal, 2(2), 124-130. https://doi.org/10.1108/eb059242 | |
| dc.relation | /*ref*/Shekon, A. K., y Kathuria, L. M. (2020). Analyzing the impact of corporate social responsibility on corporate financial performance: evidence from top Indian firms. Corporate Governance, 20(1), 143-167. https://doi.org/10.1108/CG-04-2019-0135 | |
| dc.relation | /*ref*/Simpson, W. G., y Kohers, T. (2002) The Link between Corporate Social and Financial Performance: Evidence from the Banking Industry. Journal of Business Ethics, 35, 97-109. https://doi.org/10.1023/A:1013082525900 | |
| dc.relation | /*ref*/Starks, L. T. (2009). EFA keynote speech: “Corporate governance and corporate social responsibility: What do investors care about? What should investors care about?”. The Financial Review, 44(4), 461–468. https://doi.org/10.1111/j.1540-6288.2009.00225.x | |
| dc.relation | /*ref*/Suárez-Rico, Y. M., Gómez-Villegas, M., y García-Benau, M. A. (2018). Exploring Twitter for CSR disclosure: Influence of CEO and firm characteristics in Latin American Companies. Sustainability, 10(8), 2617. https://doi.org/10.3390/su10082617 | |
| dc.relation | /*ref*/Veronica Siregar, S., y Bachtiar, Y. (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241-252. https://doi.org/10.1108/17538391011072435/full/html | |
| dc.relation | /*ref*/Waddock, S. A., y Graves, S. B. (1997). The corporate social performance financial performance link. Strategic Management Journal, 18(4), 303-319. https://www.jstor.org/stable/3088143 | |
| dc.relation | /*ref*/Wilson, A. (2008). Deepening financial crisis should not derail corporate social responsibility. Kyiv Post. https://archive.kyivpost.com/article/content/business/deepening-financial-crisis-should-not-derail-corpo-30379.html | |
| dc.relation | /*ref*/Wokutch, R. E., y Spencer, B. A. (1987). Corporate saints and sinners: The effects of philanthropic and illegal activity on organizational performance. California Management Review, 29(2), 77-88. https://doi.org/10.2307/41165239 | |
| dc.relation | /*ref*/Wu, D., y Li, X. (2024). The curvilinear relationship between corporate social responsibility and competitive advantage: Empirical evidence from China. Business Ethics, the Environment & Responsibility, 33(1), 40-64. https://doi.org/10.1111/beer.12563 | |
| dc.rights | Derechos de autor 2024 Leidy Katerine Rojas-Molina, Yuly Andrea Franco Gómez , Jaime Flórez-Bolaños | es-ES |
| dc.rights | https://creativecommons.org/licenses/by-nc-sa/4.0 | es-ES |
| dc.source | Revista CEA; Vol. 10 No. 23 (2024); e2490 | en-US |
| dc.source | Revista CEA; Vol. 10 Núm. 23 (2024); e2490 | es-ES |
| dc.source | 2422-3182 | |
| dc.source | 2390-0725 | |
| dc.subject | responsabilidad social empresarial | es-ES |
| dc.subject | COVID-19 | es-ES |
| dc.subject | desempeño financiero | es-ES |
| dc.subject | margen neto | es-ES |
| dc.subject | Corporate Social Responsibility | en-US |
| dc.subject | COVID-19 | en-US |
| dc.subject | financial performance | en-US |
| dc.subject | net profit margin | en-US |
| dc.title | Changes in Corporate Social Responsibility Practices in Times of the COVID-19 Pandemic | en-US |
| dc.title | Cambios en las prácticas de responsabilidad social empresarial en tiempos de pandemia por COVID-19 | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
Archivos
Bloque original
1 - 4 de 4