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Responsabilidad Social de la Empresa: análisis de las memorias en Argentina

Author

Listed:
  • Bengua, Joaquín
  • Clerici, Yamila A.

Abstract

El presente trabajo refiere a un estudio desarrollado en el marco de una beca de ayudantía de investigación en la Universidad Nacional de Río Cuarto (UNRC), sobre Responsabilidad Social Empresarial (RSE). El objetivo central del estudio es analizar el grado de adopción de las pautas del Global Reporting Initiative (GRI) en la presentación de la información de Sostenibilidad por parte de las entidades radicadas en Argentina. Para ello se recurre al análisis documental de las Memorias de Sostenibilidad de las empresas de Telecomunicaciones, Mineras-Petroleras, Eléctricas y Bancarias presentadas en el año 2008 correspondientes al periodo 2007. This work was developed within the framework of a research scholarship at National University of Río Cuarto (UNRC). It’s about corporate social responsibility (SCR) Social Company Responsibility. The central objective of the study is to analyze the degree of adoption of guidelines on the submission of information of sustainability by entities in Argentina based in Global Reporting Initiative (GRI). For this we refer to sustainability annual reports documental analysis from different enterprises such as telecommunication, mining, petrol electricity and banking presented in 2008 (from year 2007).

Suggested Citation

  • Bengua, Joaquín & Clerici, Yamila A., 2009. "Responsabilidad Social de la Empresa: análisis de las memorias en Argentina," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, December.
    • Handle: RePEc:ges:articl:2008-10:72-92
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