Resumo

AMATO, Celina Noé; BURASCHI, Mónica  e  PERETTI, María Florencia. Orientation of Córdoba-Argentina entrepreneurs to sustainability and corporate social responsibility: identification of variables associated with each construct. Contad. Adm [online]. 2016, vol.61, n.1, pp.84-105. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2015.10.001.

On this basis, the research problem that arises for this article is to discern if employers under study are oriented either towards sustainability or corporate social responsibility, taking into account their consideration of certain economic, social and environmental variables. To do this, 3 objectives are proposed: 1) to identify variables related to economic, social and environmental aspects that allow a company to be labelled as responsible, in the context of study, 2) to relate these variables with the constructs of sustainability or corporate social responsibility and 3) to determine to which construct entrepreneurs object of study are oriented. The empirical study was carried out with entrepreneurs from 127 organizations in the province of Cordoba-Argentina and it concluded that the initial hypothesis is invalid, since the most important variables that interviewers identify respond almost entirely to the construct of sustainability instead corporate social responsibility.

Palavras-chave : Cordoba; Perception; Corporate social responsibility; Organizational sustainability.