Comparative Perspectives on CSR 2.0 in the Contexts of Galicia and North of Portugal

The social responsible behavior of three, four- and five star hotels located in two different regions belonging to two adjacent countries, Galicia (Spain) and Northern Portugal (Portugal) are compared in this investigation. A factor analysis technique along with the Structural Equations Models (SEM) methodology was applied in order to carry out this research. It is a quantitative study which measures the relationship between CSR (Gallardo, Sanchez, & Corchuelo, 2013) and the institutional context (Kostova & Roth, 2002; Llamas-Sanchez, García-Morales, & Martin-Tapia, 2013; Vargas-Sánchez & Riquel-Ligero, 2015) which relate on the basis of a model proposed for this research. The main conclusions show that the hotels under study have different social responsible behavior depending on their location and the institutional context. The regions under study are delimited by the unequal influence of institutional pressures.