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Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?

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  • Frías Aceituno, José Valeriano
  • Marques, Maria da Conceição
  • Rodríguez Ariza, Lázaro

Abstract

El objetivo de este trabajo es analizar la coherencia entre los valores de la sociedad, identificados mediante las dimensiones culturales propuestas por Hofstede, y las prácticas divulgativas en materia de responsabilidad social corporativa que los municipios muestran en sus webs. El análisis viene motivado porque en los últimos años se ha asistido a un significativo crecimiento del interés ciudadano en relación con la transparencia de los entes públicos en materia de sostenibilidad.

Suggested Citation

  • Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013. "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 147-158.
    • Handle: RePEc:eee:spacre:v:16:y:2013:i:2:p:147-158
    DOI: 10.1016/j.rcsar.2013.07.004
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    2. Gallego-Álvarez, Isabel & García-Rubio, Raquel & Martínez-Ferrero, Jennifer, 2018. "Environmental performance concerns in Latin America: Determinant factors and multivariate analysis," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 206-221.
    3. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    4. Adel Necib & Jarboui Anis, 2023. "The Effect of Corporate Governance Mechanisms on Integrated Reporting (IR) Quality: The Case of FTSE100 Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 13(2), pages 105-131.

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    More about this item

    Keywords

    Sostenibilidad; Responsabilidad social corporativa; Sistema cultural; Hofstede; Municipios; Sustainability; Corporate social responsibility; Cultural system; Hofstede; Local governments;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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