Corporate social responsibility information transparency and business performance: Evidence from Spanish organic olive oil companies

Journal of Food, Agriculture and Environment

Volumn 11, Issue 3-4, 2013, Pages 617-623

  Mozas, A ^a   Puentes, R ^a   Bernal, E ^a   Frias M ^a  

^a UNIVERSITY OF JAÉN   (Spain)

Author keywords

Business performance; Corporate social responsibility; Information; Internet; Oil; Organic food

Indexed keywords

OLIVE OIL;

ARTICLE; COMMERCIAL PHENOMENA; CORRELATION COEFFICIENT; FOOD INDUSTRY; INFORMATION; INTERNET; MARKETING; MULTIPLE LINEAR REGRESSION ANALYSIS; ORGANIC FOOD; SOCIAL BEHAVIOR; STATISTICS; TELECOMMUNICATION; THEORETICAL MODEL;

EID: 84887604505     PISSN: 14590255     EISSN: 14590263     Source Type: Journal    
DOI: None     Document Type: Article

References (62)

1. Abdul-Rahim Shaheen, M., El-Nakhlawy, F. and Al-Shareef, A. 2013. Main factors influencing the spread and consumption of organic food in Saudi Arabia. Journal of Food, Agriculture & Environment. 11(1):231-233.
2. Al-Hajj, M. 2000. Análisis del mercado de productos ecológicos en Madrid, Unpublished doctoral thesis, Universidad Politécnica de Madrid, Madrid.252p.
3. Asociación Española De Contabilidad Y Administración De Empresas (AECA) 2002. Código de buenas prácticas para la divulgación de información financiera en internet. Serie Nuevas Tecnologías y Contabilidad, Documento 1, AECA, Madrid.60p.
4. Balbanis, G., Phillips, H. and Lyall, J. 1998. Corporate social responsibility and economic performance in the top British companies: are they linked? European Business Review 98(1):25-44.
5. Baourakis, G. and Apostolakis, I. 1999. A Statistical Assessment of Consumers' Criteria Regarding Organic Agricultural Products: The Case of Organic Olive Oil. Foundations of Computing and Decision Sciences. 24(1):21-31.
6. Barako, D. and Brown, A 2008. Corporate social reporting and board representation: evidence from the Kenyan banking. Journal of Management Governance 12(4):309-324.
7. Basarir, A. and Gheblawi, M. 2012. Analyzing demand and consumerświllingness to pay for organic fruits and vegetables. Journal of Food, Agriculture & Environment 10(3-4):86-91.
8. Berry, L. 1983. Relationship Marketing, American Marketing Association, Chicago. 146p.
9. Bigné, E., Chumpitaz R., Andreu, L. and Swaen, V. 2005. Percepción de la responsabilidad social corporativa: un análisis cross-cultural. Universia Business Review 5:14-27.
10. Brammer, S. and Pavelin, S. 2008. Factors influencing the quality of corporate environment disclosure. Business Strategy and The Environment 17(2):120-136.
11. Brugarolas, M. and Rivera, L. 2002. Comportamiento del consumidor valenciano ante los productos ecológicos e integrados. Estudios Agrosociales y Pesqueros 192:105-121.
12. Callan, S. J. and Thomas, J. M. 2009. Corporate financial performance and corporate social performance: an update and reinvestigation. Corporate Social Responsibility and Environmental Management. 16(2):61-78.
13. Capriotti, P. 1996. Risk communication strategies in the chemical industry in Spain: an examination of web content of companies on issues related to chemical risk. Journal of Communication Management 11(2):150-169.
14. Castelo, M. and Lima, L. 2006. Communication of corporate social responsibility by Portuguese banks. A legitimacy theory perspective. Corporate Communications: An International Journal 11(3):232-248.
15. Chaves, R., Mozas, A., Puentes, R. and Bernal, E. 2011. E-corporate social responsibility in socially responsible firms: The case of Spanish firms. Service Industries Journal 31(12):1-18.
16. Chen, S. and Macredie, R. 2005. The assessment of usability of electronic shopping A heuristic evaluation. International Journal of Information Management 25:516-532.
17. o 2092/91. Diario Oficial de la Unión Europea. 20.7.2007, L 189/1-22. 23p.
18. Confederación De Consumidores y Usuarios (CECU) 2008. La opinión y valoración de los consumidores sobre la Responsabilidad Social de la Empresa en España, CECU, Madrid, available at: http://www.cecu.es/ GuiaRSE3.pdf (accessed 20 october 2012).70p.
19. Del Campo, A. and Navarro, J. 2001. Agricultura ecológica y cooperativismo en Andalucía: Una fórmula de desarrollo rural alternativa. Investigaciones Geográficas 26:101-120.
20. Foro Para La Evaluación De La Gestión Ética (FORETICA) 2006. Informe FORÉTICA 2006. Evolución de la Responsabilidad Social de las empresas en España, Foretica, Madrid. 74p.
21. Foro Para La Evaluación De La Gestión Ética (FORETICA) 2008. Informe FORÉTICA 2008. Evolución de la Responsabilidad Social de las empresas en España, Foretica, Madrid. 89p.
22. Friedman, M. 1970. The social responsibility of business is to increase its profits. New York Times Magazine 13:32-33.
23. Galvez, M. M., Caba, M. C. and Lopez, M. 2012. Responsabilidad social y transparencia on-line de las ONG: Análisis del caso español, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa. 74:207-238.
24. Gandía, J. L. and Andrés, T. 2005. E-Gobierno corporativo y transparencia informativa en las sociedades cotizadas españolas: un estudio empírico, CNMV, Madrid.47p.
25. a. J. and Porcuna, J. L. 2006. Contribución de la agricultura ecológica a la mitigación del cambio climático en comparación con la agricultura convencional. Agroecología. 1:75-87.
26. Global Reporting Initiative (GRI) 2006. Guía para la elaboración de memorias de sostenibilidad, GRI, Amsterdam.15p.
27. Gómez, C. 2005. Crecimiento económico y desarrollo sostenible en el medio rural ¿utopía o realidad? Revista de Desarrollo Rural y Cooperativismo Agrario. 9:9-20.
28. Gordon, I. 1999. Relationship Marketing: New Strategies, Techniques and Technologies to Win the Customers You Want and Keep Them Forever. John Wiley and Sons Publishers. Toronto.334p.
29. Griffin, J. J. and Mahon, J. F. 1997. The corporate social performance and corporate financial performance debate. Business & Society. 36(21):5-32.
30. Ingenhoff, D. and Koelling, A. M. 2007. The potential of web sites as a relationship building tool for charitable fundraising NPOS. Public Relations Review 35(1):66-73.
31. Jensen, M. C. 2000. Value maximization, stakeholder theory, and the corporate objective function, in: Beer, M. and Nohria, N. (ed). Breaking the code of change. Harvard Business School Press, Boston, pp. 37-57.
32. Maignan, I. 2001. Consumer's perceptions of Corporate Social Responsibilities: A cross-cultural comparison. Journal of Business Ethics 30(1):57-72.
33. Maignan, I., Ferrell, O. C. and Hult, G. T. 1999. Corporate citizenship, cultural antecedents and business benefits. Journal of the Academy of Marketing Science 27(4):455-469.
34. Mann, P. W. and Nidhi, J. 2010. The Role of Internet in Advertising and Marketing. MAIMT Journal of IT & Management. 2(1):34-56.
35. Mcwilliams, A. and Siegel, D. 2000. Corporate social responsibility and financial performance: correlation or misspecification? Strategic Management Journal 21(5):603-609.
36. Moore, G. 2001. Corporate social and financial performance: An investigation in the UK supermarket industry. Journal of Business Ethics. 34(3-4):167-180.
37. Morsing, M. and Schultz, M. 2006. Corporate social responsibility communication: stakeholder information, response and involvement strategies. Business Ethics: A European Review 15(4):323-338.
38. Mozas, A., Puentes, R. and Bernal, E. 2010. La E-corporate social responsibility en las sociedades cooperativas andaluzas. CIRIECEspaña. 67:187-212.
39. Orlitzky, M., Schmidt, F. L. and Rynes, S. L. 2003. Corporate social and financial performance: a meta-analysis. Organization Studies. 24(3):403-410.
40. Owen, C. and Scherer R. 1993. Social responsibility and market share. Review of Business 15(1):11-17.
41. Patten, M. D. 2002. Give or take on the Internet: An examination of the disclosure practice of insurance firm web innovators. Journal of Business Ethics 36(3):247-259.
42. Paul. K., Zalka, L. M., Downes, M., Perry, S. and Friday, S. 1997. U.S. consumer sensitivity to corporate social performance, development of a scale. Business & Society 36(4):408-419.
43. Poetz, K., Haas, R. and Balzarova, M. 2013. CSR schemes in agribusiness: opening the black box. British Food Journal 115(1):47-74.
44. Pogacnik, M. and Znidarcic, D. 2011. What influences consumeŕs food purchase in Slovenia? Journal of Food, Agriculture & Environment 9(2):27-32.
45. Porter, M. E. and Kramer, M. R. 2006. Strategy & Society: The link between competitive advantage and corporate social responsibility. Harvard Business Review 84(12):78-92.
46. Prado, J., Gallego, I., García, I. and Rodríguez, L. 2008. Social responsibility in Spain: Practices and motivations in firms. Management Decision 46(8):1247-1271.
47. Sandalidou, E., Baourakis, G. and Siskos, Y. 2002. Customers perspectives on the quality of organic olive oil in Greece: A satisfaction evaluation approach. British Food Journal 104(3-5):391-406.
48. Saxton, G. D. and Guo, C. 2011. Accountability online: Understanding the web-based accountability practices or non-profit organizations. Nonprofit and Voluntary Sector Quarterly. 40(2):270-295.
49. Simpson, W. G. and Kohers, T. 2002. The link between corporate social and financial performance evidence from the banking industry. Journal of Business Ethics 35(2):97-109.
50. Smith, N. C. 2003. Corporate social responsibility: whether or how? California Management Review 45(4):52-76.
51. thed., McGraw-Hill, New York, NY.696p.
52. Terrence, T. and Cihat, G. 2012. Investigating consumer attitudes toward food produced via three production systems: conventional sustainable and organic, Journal of Food, Agriculture & Environment. 10(2):55-58.
53. United Nations 1997. Kyoto Protocol of the Framework Convention on Climate Change, available at: http://www.un.org/depts/dhl/resguide/ specenv.htm#kyoto. 20p.
54. Vega, M. 2011. Un modelo explicativo del comportamiento del consumidor de aceite de oliva ecológico en España. Unpublished PhD Thesis, Universidad de Jaén, Spain.276p.
55. Vogel, D. 2005. The market for virtue: The potential and limits of corporate social responsibility. Brookings Institution Press. Washington, D.C.222p.
56. Waddock, S. A. and Graves, S. B. 1997. The corporate social performance-financial performance link. Strategic Management Journal 18(4):303-319.
57. Wanderley, L. S. O., Lucian, R., Farache, R. and Milton, J. 2008. CSR Information Disclosure on the web: A context-Based Approach Analysing the influence of country of origin and industry sector. Journal of Business Ethics 82(1):369-378.
58. Wanous, J. P. 1992. Organizational entry: Managing human resources. Reading, MA: Addison-Wesley. 269p.
59. Winter, S., Saunders, C. and Hart, P. 2003. Electronic window dressing: impression management with websites. European Journal of Information Systems 12(1):309-322.
60. World Commission On Environment And Development (Brundtland Commission) 1987. Our Common F uture, Oxford University Press, Oxford.11p.
61. Zaman, M., Yamin, S. and Wong, F. 1996. Environmental consumerism and buying preference for green products, in Proceedings of the Australian Marketing Educators Conference: Theory and Application, Adelaide, Marketing Science Centre, University of South Australian, pp. 613-626.
62. Zhang, P. and Dran, G. M. 2002. User expectations and rankings of quality factors in different web site domains. International Journal of Electronic Commerce 6(2): 9-33.