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Los determinantes de la divulgación de información sobre responsabilidad social corporativa en el sector financiero: el caso espanol

Author

Listed:
  • Arturo Haro De Rosario
  • Francisco Alarcón Senent
  • María Del Carmen Caba Pérez

Abstract

Las empresas han optado dar a conocer su compromiso con el desarrollo económico sostenible, como resultado del rechazo a aquellas organizaciones con conductas que atentan contra los derechos humanos o, bien provocan danos medioambientales. En el presente trabajo se realiza un estudio acerca de la divulgación de información sobre responsabilidad social que presentan las entidades de crédito y de los factores que determinan este suministro de información. Los resultados del trabajo muestran que las memorias sobre sostenibilidad de las entidades analizadas contienen un volumen elevado de información, destacando la relativa a aspectos económicos y sociales. La cotización en el mercado de valores, tipo de entidad y la aplicación del marco de recomendaciones GRI3 son las variables que están más relacionadas con la publicación de información sobre responsabilidad social corporativa. Los hallazgos de la investigación son importantes en el marco de la crisis del sector financiero espanol.

Suggested Citation

  • Arturo Haro De Rosario & Francisco Alarcón Senent & María Del Carmen Caba Pérez, 2012. "Los determinantes de la divulgación de información sobre responsabilidad social corporativa en el sector financiero: el caso espanol," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:011709
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    References listed on IDEAS

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    More about this item

    Keywords

    Responsabilidad social corporativa; divulgación de información; sector financiero; entidades de crédito;
    All these keywords.

    JEL classification:

    • M39 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Other

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