The impact of corporate social responsibility strategy on the management and governance axis for sustainable growth

The aim of this work is to show whether a continuous strategy in Corporate Social Responsibility (CSR) over time brings efficiency and profitability to the company’s operations. The methodology used in this paper is based on two sets of variables: the scoring for 27 listed companies present in the Spanish MERCO Corporate Responsibility and Governance Ranking (MERCO CR (ii) such relationship loses relevance when considering the economic context; (iii) the great progress of CSR in terms of management, transparency, measurement, environment and governance translates into a crucial contribution to the efficiency and sustainable growth of the company.