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Credibilidade do relatório de responsabilidade social corporativa na América Latina

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  • Sierra-García, Laura
  • García-Benau, María A.
  • Zorio, Ana

Abstract

To improve credibility of Corporate Social Responsibility reports, they are assured by an external expert. This research is based on 1,021 observations from 12 countries in Latin America during the years 2006-2010. In view of the results obtained, we can conclude that Latin America is a region where there is a great commitment to sustainability. In addition, our results indicate that the decision to give more credibility to sustainable policies through the assurance process depends on the size of the RSC reporting company, the industry to which it belongs and the country where the firm operates.

Suggested Citation

  • Sierra-García, Laura & García-Benau, María A. & Zorio, Ana, 2014. "Credibilidade do relatório de responsabilidade social corporativa na América Latina," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(1), January.
    • Handle: RePEc:fgv:eaerae:v:54:y:2014:i:1:a:20888
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    References listed on IDEAS

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