Variables of corporate social responsibility. A structural equation model

Abstract

The future value of organizations depends on the economic performance linked to their level of response to social needs and interestgroups, as well as the type of relationship established with the environment in which it develops and influences. Thus, achieving high levels ofcorporate social responsibility (CSR) becomes a necessity for business success. This type of research is empirical. The research was aimed at identifying and validating the variables that condition and are related to CSR. The study considered in its methodology the design of an instrument based on referential research, which was applied to 778 workers. In the analysis, a structural equation model was proposed to identify associations and relationships for CSR. The evaluation of this model of structural equations and its validation through the confirmatory factorial analysis allowed to verify, as main conclusions, that corporate social responsibility presents a development conditioned by a multidimensional approach, where internal variables of the organization are manifested that show a significant level of correlation with the CSR that the organization’scustomers recognize, such as leadership, orientation strategy, organizational design, communication, the development of labor competences, organizational values and job satisfaction, keeping a close relationship with previous research.