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The objective of this paper is to analyze the effect of economic and financial performance on Corporate Social Responsibility (CSR). For this reason, we have used the data from a sample made up of 662 companies, 146 registered as medium-sized or large and 516 as small or micro, highlighting the significant weight of small companies in the sample. CSR has been measured using an indicator estimated from the data gathered by way of a questionnaire containing information related with the economic, environmental, and social dimensions. The analysis has been conducted by estimating panel regression models with robust errors. The results show a negative relationship between economic performance and more CSR activities implemented, supporting the Managerial Opportunism Hypothesis. Furthermore, large companies under the pressure of stakeholders are more prone to implementing certain CSR actions than small ones, meaning that a minimum size is essential according to this research.

Does a Company’s Profitability Influence the Level of CSR Development?