This study analyzes the Glocalization of Corporate Social Responsibility in the modern society and how it affects to the Business Performance of organizations in Spain and Taiwan. In order to empirically analyze these factors, the researcher developed the Glocal CSR model including the United Nations Global Compact and the Local Influences as the main dimensions that influence CSR, and lastly relating CSR with Business Performance. The structural equation model was conducted through a quantitative approach by surveying manufacturing organizations from Spain and Taiwan. The results from both countries support the effects of the glocal dimensions on CSR while also demonstrate the influence of CSR on Business Performance in both countries. Moreover, the research includes T-test analyses comparing on one side Spain and Taiwan, while lastly comparing the self-perception scores obtained from the top managers, middle managers and employees included in the sample.

This study analyzes the Glocalization of Corporate Social Responsibility in the modern society and how it affects to the Business Performance of organizations in Spain and Taiwan. In order to empirically analyze these factors, the researcher developed the Glocal CSR model including the United Nations Global Compact and the Local Influences as the main dimensions that influence CSR, and lastly relating CSR with Business Performance. The structural equation model was conducted through a quantitative approach by surveying manufacturing organizations from Spain and Taiwan. The results from both countries support the effects of the glocal dimensions on CSR while also demonstrate the influence of CSR on Business Performance in both
countries. Moreover, the research includes T-test analyses comparing on one side Spain and Taiwan, while lastly comparing the self-perception scores obtained from the top managers, middle managers and employees included in the sample.

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