Article 3, Volume 3 Issue 1:

An analysis of CSR in human resource management practices and its impact on employee job satisfaction in Catalonia, Spain

Author

Dolors Celma – (Tecnocampus – Universitat Pompeu Fabra)

Esther Martínez-García – (Universitat de Girona)

Josep Mª Raya – (Tecnocampus – Universitat Pompeu Fabra)

Received June 8, 2016; accepted November 5, 2016.

Abstract

Incorporating Corporate Social Responsibility (CSR) into HRM may be a way of integrating employee wellbeing within the workplace. This article provides an empirical analysis of the impact CSR human resource management practices (HRMP) have on job satisfaction (JS). Our aim is to determine which practices contribute most to enhancing employee JS. In an attempt to be as comprehensive as possible, the analysis includes a broad array of HRMP and different dimensions of JS as well as overall JS. Results taken from a representative sample of 1,647 Spanish employees in Catalonia show that in general CSR in HRMP increases JS; some practices (such as wage level) are only relevant for specific dimensions of JS, while others (such as job security) stand out due to their positive effects on all or the majority of JS dimensions. Implications for policymakers and firms interested in attracting and retaining employees by creating high JS are discussed.

La incorporación de la Responsabilidad Social Corporativa (RSC) en la gestión de recursos humanos puede ser una forma de integrar el bienestar de los empleados en el lugar de trabajo. Este artículo proporciona un análisis empírico del impacto que las prácticas de gestión de recursos humanos de RSC (HRMP) tienen en la satisfacción laboral (JS). Nuestro objetivo es determinar qué prácticas contribuyen más a mejorar JS de los empleados. En un intento por ser lo más completo posible, el análisis incluye una amplia gama de HRMP y diferentes dimensiones de JS, así como JS en general. Los resultados tomados de una muestra representativa de 1.647 empleados españoles en Cataluña muestran que, en general, la RSC en HRMP aumenta JS; algunas prácticas (como el nivel salarial) solo son relevantes para dimensiones específicas de JS, mientras que otras (como la seguridad laboral) se destacan por sus efectos positivos en todas o la mayoría de las dimensiones de JS. Se discuten las implicaciones para los formuladores de políticas y las empresas interesadas en atraer y retener a los empleados mediante la creación de un alto nivel de JS.

Citation

Dolors Celma-Benaiges, M., Martínez-García, E., & Raya, J. (2016). An analysis of CSR in human resource management practices and its impact on employee job satisfaction in Catalonia, Spain. European Accounting and Management Review3(1), 45-71.

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Keywords

  • Job satisfaction
  • Corporate Social Responsibility
  • Human resource management
  • Dimensions of job satisfaction
  • Job quality

Palabras clave

  • Satisfacción laboral
  • Responsabilidad social corporativa
  • Gestión de recursos humanos
  • Dimensiones de satisfacción laboral
  • Calidad del trabajo

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Article 1, Volume 2 Issue 2

Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory

Author

Pablo Aguilar Conde – (Universidad de Burgos)

Begoña Prieto Moreno – (Universidad de Burgos)

Alicia Santidrián Arroyo – (Universidad de Burgos)

Received March 26, 2016; accepted May 27, 2016.

Abstract

Our purpose here is to analyze how salary reviews are established in Collective Bargaining Agreements, while arguing the case for a new salary review model that reinforces the link between wage-setting mechanisms and changes in productivity. The thinking behind Spanish labour and mercantile legislation promotes changes to salary review methods in Collective Bargaining Agreements, based on both agency and stakeholder theory. Our proposal for a new model will join the interests of directors and those of other employees. The rewards produced by the work of each group will be based on the business value generated by all internal stakeholders of the company: shareholders, directors and employees. Labour relations are certainly moving towards a scenario that makes it desirable to achieve common goals, in which companies can distribute their benefits to all of their stakeholders: principally shareholders, directors, and employees, as we propose in this paper.

Nuestro propósito aquí es analizar cómo se establecen las revisiones salariales en los Acuerdos de negociación colectiva, mientras se argumenta el caso para un nuevo modelo de revisión salarial que refuerce el vínculo entre los mecanismos de fijación de salarios y los cambios en la productividad. El pensamiento detrás de la legislación laboral y mercantil española promueve cambios en los métodos de revisión salarial en los Convenios colectivos, basados tanto en la teoría de la agencia como en la de las partes interesadas. Nuestra propuesta de un nuevo modelo unirá los intereses de los directores y los de otros empleados. Las recompensas producidas por el trabajo de cada grupo se basarán en el valor comercial generado por todas las partes interesadas internas de la empresa: accionistas, directores y empleados. Las relaciones laborales ciertamente se están moviendo hacia un escenario que hace que sea deseable lograr objetivos comunes, en el que las empresas pueden distribuir sus beneficios a todos sus grupos de interés: principalmente accionistas, directores y empleados, como proponemos en este documento.

Citation

Conde, P. A., Moreno, B. P., & Arroyo, A. S. Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory. European Accounting and Management Review2(2), 1-19.

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Keywords

  • Collective business agreement
  • Stakeholders
  • Corporate social responsibility
  • Business profits
  • Accounting information

Palabras clave

  • Acuerdo comercial colectivo
  • Stakeholders
  • Responsabilidad social corporativa
  • Beneficios empresariales
  • Informacion de cuenta

Share this article

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