Purpose

The purpose of this study is to analyze the perception of CSR policies and the implementation of UNGC management model in firms operating at a national and an international level. Specifically, in the framework of stakeholder theory, this work explores the relation between internationalization and the usage of UNGC management model in the design and implementation of successful CSR strategies. By doing so, new insights on CSR management to gain competitive advantage are provided.

Design/methodology/approach

The present study analyzes impact of internationalization in their sustainability performance, as well as the relationship between the usage of the UNGC management model and the firm's sustainability performance. To achieve this goal, the Spanish firms subscribing to the UNGC were evaluated following the tenth anniversary of the Spanish UNGC Chapter's inauguration. Both internationalized companies and companies only operating at a national level were evaluated, first through a survey, followed by a focus group and lastly a qualitative analysis of their CSR performance reports.

Findings

Findings show that perception of CSR performance and relevance allocated to CSR matters is consistent with the firms' practices. However, internationalization does not hold a relation with the companies' performance in sustainability matters as expected due to a series of factors. Similarly, the implementation of the UNGC management model does not correlate to the firm's perception and performance. The virtuous cycle can be created by honoring the social contract, yet the tools and management models shall be further tailored to ensure an effective win-win situation.

Originality/value

This study evaluates a company's perception and strategic involvement in sustainability, considering the UNGC 10 principles and SDG. Specifically, the role of internationalization and usage of the UNGC management model are evaluated. Consequently, researchers studying business strategy can incorporate the findings in strategic planning. Practitioners can learn the implications of CSR strategic planning using the UNGC management model and the limitations of this tool, to ensure sustainable growth of their firms. Moreover, work illustrates corporate results in sustainability matters after the first decade of the UNGC management model implementation in a specific UNGC Chapter.

中文翻译：

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UNGC原则和可持续发展目标：看法和业务实施

目的

这项研究的目的是分析在国家和国际层面上运营的公司对CSR政策的理解以及UNGC管理模式的实施情况。具体而言，在利益相关者理论的框架内，这项工作探讨了国际化与UNGC管理模型在成功的CSR策略的设计和实施中的使用之间的关系。通过这样做，提供了有关CSR管理以获取竞争优势的新见解。

设计/方法/方法

本研究分析了国际化对其可持续性绩效的影响，以及UNGC管理模型的使用与企业可持续性绩效之间的关系。为了实现这一目标，在西班牙UNGC分会成立十周年之后，对订阅UNGC的西班牙公司进行了评估。首先是通过调查评估国际化公司和仅在国家一级运营的公司，然后是焦点小组，最后是对其CSR绩效报告的定性分析。

发现

调查结果表明，对企业社会责任绩效的感知和对企业社会责任事项的相关性与企业实践是一致的。但是，由于一系列因素，国际化与公司在可持续性问题上的表现没有关系。同样，UNGC管理模型的实施与公司的看法和绩效无关。通过履行社会契约可以建立良性循环，但应进一步调整工具和管理模型，以确保有效的双赢局面。

创意/价值

这项研究考虑了UNGC 10原则和SDG，评估了公司对可持续发展的看法和战略参与。具体来说，评估了国际化的作用和UNGC管理模型的使用。因此，研究业务战略的研究人员可以将研究结果纳入战略规划中。从业人员可以使用UNGC管理模型来了解CSR战略规划的含义以及该工具的局限性，以确保公司的可持续发展。此外，工作在UNGC特定章节中说明了UNGC管理模型实施的第一个十年后在可持续发展事项上的企业成果。