Abstract
The evolution of Corporate Social Responsibility is forcing firms to adopt a new business approach based on combining competitiveness improvement with societal well-being. This evolution is materialized in the adoption of socially innovative practices to solve complex social problems, where collaboration is a key to confront them. And it is that, considering the existence of huge social and environmental challenges, independent actions undertaken by each of the societal actors with only their own resources reveal clearly insufficient to address them. Thus, a way firms can encourage the achievement of the Sustainable Development Goals (SDGs) is done by partnering with stakeholders, and particularly by developing the strategies of co-creation with non-profits. This study assesses the effects of business-non-profit value co-creation on both the organizational performance of the partners, and the social results linked to the SDGs. The methodology used to study the existence of these relationships is known as structural equations modeling (SEM) analysis. The results derived from a quantitative-based research with 205 Spanish non-profits show a positive effect of co-creation on indicators at the micro- (individuals), meso- (both the organizations), and macro-(society) levels. Furthermore, positive indicators at the micro- and macro-levels have a positive influence on the performance of the partners.