Daniel Taborda 1
RESUMO: O debate em torno da responsabilidade social centra-se actualmente a um nível da avaliação da «performance» social da organização e da captura das relações de causa-efeito com a «performance» económico-financeira. As dificuldades em estabelecer uma relação universal entre estas dimensões da «performance» sugerem que a abordagem empírica deste problema deve ser orientada para o caso concreto.
Palavras-chave: Dimensões da Performance Organizacional, Performance Social, Performance Financeira
TITLE: The relationship between social performance and financial performance
ABSTRACT: Corporate social performance measurement and its relation to financial performance have been an important issue in the corporate social responsibility debate. The literature results suggest that the link between these performance dimensions should be studied in a specific context.
Key words: Corporate Performance Dimensions, Social Performance, Financial performance
]]> TÍTULO: La relación entre la «performance» social y la «performance» económico-financeira
RESUMEN: El debate alrededor de la responsabilidad social centrase en la actualidad al nivel de la evaluación de la performance social de la organización y la integración de las relaciones causa-efecto con la performance económico-financiera. Las dificultades en el establecimiento de una relación universal entre estas dos dimensiones del performance sugieren que el análisis de este problema debe ser orientado para el caso concreto.
Palabras clave: Dimensiones del Performance de la Organización, Performance Social, Performance Financeira
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1Daniel Taborda
daniel.taborda@crioestaminal.pt
Doutorando em Gestão de Empresas (Universidade de Coimbra). Administrador da Crioestaminal. Docente na Escola Superior de Tecnologia e Gestão de Oliveira do Hospital (ESTGOH) do Instituto Politécnico de Coimbra, Coimbra, Portugal.
PhD student in Management (Universidade de Coimbra). Director at Crioestaminal. Teacher at Escola Superior de Tecnologia e Gestão of Oliveira do Hospital (ESTGOH) of Instituto Politécnico de Coimbra, Coimbra, Portugal.
Estudiante de Doctorado en Gestión Empresarial (Universidade de Coimbra). Administrador de la Crioestaminal. Docente en la Escola Superior de Tecnologia e Gestão de Oliveira do Hospital (ESTGOH) del Instituto Politécnico de Coimbra, Coimbra, Portugal.
Recebido em Agosto de 2006 e aceite em Abril de 2007.
Received in August 2006 and accepted in April 2007.
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