Corporate social responsibility in manufacturing sector: social and economic dimensions

This paper examines what the key issues related to the actions of corporate social responsibility by companies belonging to the Spanish manufacturing sector. Traditionally, issues of respect for the environment and compliance with legal regulations have been studied in depth in this sector, however, few studies have focused on economic and social aspects of corporate social responsibility. For this reason, the aim of the present study is to analyze a set of variables included in these two dimensions, in order to determine which are the most representative of corporate social responsibility actions taken by manufacturing companies in general, not focused on subsector. Thus, drawing on previous literature on corporate social responsibility and also studies that examine different approaches on the dimensions thereof, many of which are listed in the literature review, a theoretical model is proposed, according to the empirical results obtained by the technique of factor analysis, which enables to identify three key aspects called "Community relationships", "Growth potential" and "Value creation".