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The purpose of this paper is to identify the causal (not correlational) effect of women’s entrepreneurship on corporate social responsibility (CSR) practices in Latin America.

This study builds on a hitherto unexploited sparse data set on Latin American B Corporations to identify the causal relationship of interest and on a (synthetic) instrumental variable method.

The results confirm that women’s entrepreneurship has a positive causal effect on social responsibility. This study finds that an increase of 1% in the proportion of women entrepreneurs leads to an increase of 0.5 in the B Impact Assessment score, the CSR indicator.

This study contributes to the literature by providing robust statistical evidence of a causal relationship between women entrepreneurs and social responsibility practices in the Latin American context. This research captures the multidimensional nature of social responsibility by using a comprehensive and vast metric of CSR obtained from the data of the B Impact Assessment tool. This study illustrates how machine learning methods can be used to address the lack of structure of the Latin American B Impact Assessment data.

El propósito de esta investigación es identificar el efecto causal (no correlacional) del emprendimiento de mujeres en las prácticas de responsabilidad social empresarial (RSE) en América Latina.

Nos basamos en un conjunto de datos escasamente explorado hasta el momento sobre las Empresas B en América Latina para identificar la relación causal de interés, y utilizamos un método de Variables Instrumentales (VI) sintéticas.

Nuestros resultados verifican el efecto causal positivo del emprendimiento de las mujeres en la responsabilidad social. Descubrimos que un aumento del 1% en la proporción de mujeres emprendedoras conduce a un aumento de 0.5 en la puntuación de la Evaluación de Impacto B, nuestro indicador de RSE.

Contribuimos a la literatura proporcionando evidencia estadística sólida de una relación causal entre emprendedoras mujeres y prácticas de responsabilidad social en el contexto de América Latina. Esta investigación captura la naturaleza multidimensional de la responsabilidad social mediante el uso de una métrica amplia y vasta de RSE obtenida de los datos de la herramienta de Evaluación de Impacto B. Ilustramos cómo se pueden utilizar métodos de aprendizaje automático para abordar la falta de estructura de los datos de evaluación de impacto B en América Latina.

O propósito desta pesquisa é identificar o efeito causal (não correlacional) do empreendedorismo feminino nas práticas de responsabilidade social corporativa (RSC) na América Latina.

Baseamo-nos em um conjunto de dados escasso até então não explorado sobre as Empresas B na América Latina para identificar a relação causal de interesse, e utilizamos um método de Variáveis Instrumentais (VI) sintéticas.

Nossos resultados verificam o efeito causal positivo do empreendedorismo feminino na responsabilidade social. Descobrimos que um aumento de 1% na proporção de mulheres empreendedoras leva a um aumento de 0,5 no escore de Avaliação de Impacto B, nosso indicador de RSC.

Contribuímos para a literatura fornecendo evidências estatísticas robustas de uma relação causal entre empreendedoras mulheres e práticas de responsabilidade social na América Latina. Esta pesquisa captura a natureza multidimensional da responsabilidade social usando uma métrica abrangente e vasta de RSC obtida a partir dos dados da ferramenta de Avaliação de Impacto B. Ilustramos como métodos de aprendizado de máquina podem ser usados para lidar com a falta de estrutura dos dados de avaliação de impacto B na América Latina.

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has created the Corporate Sustainability Index (ISE) and the Carbon Efficient Index (ICO2), responsible for indicating the performance of sustainable companies. Therefore, this study proposes to examine and compare the stock returns of the sustainability index member companies with the returns of companies out of these indexes. In this methodology we selected the two principal negotiability indexes of that market (IBOV and IBrX50), which are indexes that meet the most traded stocks of BM&FBovespa, and calculated the average daily returns of the four indexes in order to make performance comparisons over the period 2005–2014, based on nonparametric statistical tests. Our findings indicate that the average returns of sustainability indexes were higher, but these differences were not statistically significant, confirming previous evidence. Additionally, by means of a cointegration test, we found that the indexes are cointegrated in the long term. These findings are limited to the analyzed emerging market and are also subject to the limitations of the estimated models. Thus, we can infer that presence in the sustainability indexes does not indicate statistically significant higher returns, which means that companies with sustainable practices in Brazil are not only concerned with economic performance, but also with social, cultural, and environmental issues. The main findings are aligned with the concept of triple bottom line, even in the case of an emerging market.

Social entrepreneurship (SE) has been a field of research that has interested researchers for over 30 years. However, there is no consensus on the concept of SE, and research in this field moves in several directions. The purpose of this study is to summarize the definitions of SE, propose a unified definition of SE and describe the state-of-the-art of SE in the Latin American context.

This study carries out a literature review on SE from 2010 to 2020 to explore the main topics in the SE field, searching, reviewing and selecting the most representative articles published.

The findings of this study suggest agreements and disagreements in the main topics of SE and reveal a significant gap in the SE research in the Latin American scenario.

This study contributes to the future growth of SE literature under a common umbrella that allows for more and better knowledge in this field and proposes a novel research agenda for the SE field in Latin America.

El emprendimiento social (ES) ha sido un campo de investigación que ha interesado a los investigadores durante más de 30 años. Sin embargo, no hay consenso sobre el concepto de ES, y la investigación en este campo se mueve en varias direcciones. El objetivo de este estudio es resumir las definiciones de ES, proponer una definición unificada de ES y describir el estado del arte del ES en el contexto latinoamericano.

Este estudio realiza una revisión de la literatura sobre ES desde 2010 hasta 2020 para explorar los principales temas en el campo del emprendimiento social, buscando, revisando y seleccionando los artículos publicados más representativos del área.

Los hallazgos de este estudio sugieren acuerdos y desacuerdos en los principales temas del ES y revelan una importante brecha en la investigación del ES en el escenario latinoamericano

Esta investigación contribuye al crecimiento futuro de la literatura de ES bajo un paraguas común que permita un mayor y mejor conocimiento en este campo y propone una novedosa agenda de investigación para el campo del ES en América Latina.

O empreendedorismo social (ES) tem sido um campo de investigação que tem interessado os investigadores há mais de 30 anos. Contudo, não há consenso sobre o conceito de ES, e a investigação neste campo move-se em várias direcções. O objectivo deste estudo é resumir as definições de ES, propor uma definição unificada de ES e descrever o estado da arte de ES no contexto latino-americano.

Este estudo efectua uma revisão da literatura da ES de 2010 a 2020 para explorar as principais questões no campo do empreendedorismo social, procurando, revendo e seleccionando os artigos publicados mais representativos na área.

Os resultados deste estudo sugerem concordância e desacordo sobre as principais questões relacionadas com o ES e revelam uma importante lacuna na investigação sobre o ES no contexto latino-americano.

Esta investigação contribui para o crescimento futuro da literatura sobre o ES sob um guarda-chuva comum que permite mais e melhor conhecimento neste campo e propõe uma nova agenda de investigação para o campo do ES na América Latina.

Based on a study carried out in 2004‐2005 in the southern Brazilian city of Porto Alegre, this paper explores the theme of CSR strategy formation, investigating how three companies from different industry sectors ‐ a chemical products manufacturer, a diesel engine technology development company and a large multi‐media enterprise ‐ have shaped and institutionalised CSR strategies. The data revealed three major categories of interrelated factors that lead to CSR strategy formation, namely, delineating events; stakeholder influence, and drivers for CSR strategies. Delineating events are chronologically ordered events that trigger a process of reflection on CSR issues. Stakeholders such as the company’s president, stockholders, employees, community, customers, and competitors exert considerable influence in the formation of CSR strategies. Drivers are events and processes emerging from the company’s environment, which create the conditions to shape CSR strategies. The first part paper provides a brief discussion of the notion of CSR and examines a selection of management theoretical models that provide essential insights to understand CSR as strategy; the second part focuses on the findings of the exploratory study which provides the basis for this paper.

The purpose of the paper is to analyze the dissemination of structural arrangements relating to the Corporate Social Responsibility (CSR) movement within the field of banking organizations in Brazil. The paper is part of the research results to understand the dynamics of institutionalizing CSR, which is understood as a movement of capitalism displacement. The structural arrangements under study are: the specific areas created to address the CSR topic, social balance sheet and links on CSR in organizational websites ‐ considered as “tests” to include organizations in the movement. It was found that there is an isomorphic movement in the field where the major banks take the tests, having the arrangements ‐ and soon the large banks joined the movement, adopting different stances. Wholesale banks, however, have still to do the same thing, which ratifies the process as a search for legitimacy, the core argument of the theory.

Corporate social responsibility (CSR) in Mexican companies is an incipient concept that, in recent years, has had greater participation in the planning of companies' organisational strategies. Similarly, Mexico, as an emerging economy, has managed to remain one of the main economies in Latin America and, together with companies and organised society, has developed public policies that allow compliance with the commitment of the 2030 Agenda and the achievement of its Sustainable Development Goals (SDGs). The objective of this work is to analyse the presence of CSR in Mexican companies and its relationship with the SDGs related to economic development, for which a content analysis of the websites of the hundred most important companies in Mexico, according to the 2019 ranking of Expansión magazine, was performed. Finally, we establish that more than half of Mexican companies do not consider aspects related to CSR in their organisational development, contributing to the increase in the percentage of the population lagging behind in education, health and quality food and resulting in an increase in the levels of poverty and extreme poverty among the population of Mexico.

The purpose of this paper is to describe the historical institutional context of Spain in the past 40 years and to analyze the influence of institutional factors in the current model of social enterprise existing in the country.

This study draws on the theory of historical institutionalism, national-level empirical data and Kerlin conceptual framework (2013) that informs models of social enterprise.

This paper describe some traits of Spain’s social enterprise that can be explained by the evolution of its institutional context in the past 40 years. It helps to validate, from a historical institutionalistic perspective, aspects of the Kerlin framework for social enterprise models. It also begins to show that the analysis of regional differences in the context should be taken into consideration when examining a country’s social enterprise space.

This discussion paper encourages academics to analyze regional differences in the emergence of social enterprise within a country. The main limitation of the paper is the lack of an “official” definition of social enterprise in Spain.

This paper applies a valuable framework to a country with a unique political and economic history in the past 40 years. It contributes to enrich the research on the emergence and development of social enterprises in a variety of contexts and advances understanding of how regional differences inside a country influence the development of social enterprises.

This chapter aims to understand to what extent the use of cause-related marketing, can become a tool of strategic positioning and differentiation for influencing consumption decisions of a critical type of external stakeholder, that is, the customers (participants and non-participants), in the context of school sports events. Accordingly, quantitative empirical research was carried out resorting to a questionnaire. A sample of 829 pupils in mainland Portugal was gathered, covering both participants and non-participants in School Sports events associated with food products, namely, Compal Air and Nestum Rugby. The results reveal that customers’ perception of the attributes of social responsibility and of the general attributes of the brand has a positive influence on consumption decisions, especially with regard to participants in this type of event. In addition, individual motivations, determining the decision to participate or not in events, are found to influence the consumption decision.

The chapter addresses the use of corporate social responsibility (CSR) as an indicator of social change and progress towards sustainability by analysing how stakeholders shift their CSR perceptions in different economic conjunctures between visions that are closer to communication or to governance as structures of network interaction. A matrix is presented that defines four models of CSR perception by integrating theoretical approaches of CSR framed by market or by society, by communication or by governance. Stakeholders’ perceptions are then positioned in the matrix through qualitative analysis of the diverse definitions, constructions and positions with respect to CSR made and adopted by corporate agents, social stakeholders and communicators in their discourses. The study proves that changes in how actors perceive and explain self-governed CSR do not depend so much on economic factors as on the networks of stakeholder interaction through communication and governance. Mapping CSR stakeholders’ perceptions indicates changes and limiting actors, but is not enough to isolate the triggers of those changes. The maps provide a starting point for further exploration of (de)politicization, framing, and understanding of CSR communication and governance, and for the analysis of the limitations of the current model of CSR self-governance. The theoretical approach and methodology provide a framework that integrates communication and governance as relational structures of network interaction in CSR.