PRÁCTICAS DE RESPONSABILIDAD SOCIAL, REPUTACIÓN CORPORATIVA Y DESEMPEÑO FINANCIERO

Abstract

We analyze whether the adoption of voluntary disclosures practices on Corporate Social Responsibility (CSR) by several communicational channels has influence over financial performance and corporate reputation. Once we identify four CSR dimensions (social, ethical, environmental, partners) using a sample of 55 Chilean traded firms for the period 2007-2012. Our results show that the adoption of the four CSR dimension at the same time, and the social and ethical dimension improves financial performance, while a strength relationship with partners improve Corporate Reputation. Thus, we provide new evidence for an emerging market economy about the importance of CSR strategies adoption.

Keywords

• Corporate social responsibility
• corporate reputation
• financial performance
• ethical dimension
• partners dimension