CSR reporting practices of Eurozone companies

  1. Bonsón Ponte, Enrique
  2. Bednárová, Michaela
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Any de publicació: 2015

Volum: 18

Número: 2

Pàgines: 182-193

Tipus: Article

DOI: 10.1016/J.RCSAR.2014.06.002 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Altres publicacions en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resum

Para la mayoría de las empresas más grandes del mundo, la presentación de información no-financiera en sus informes anuales parece ser una tendencia constante. La comunicación de las dimensiones sociales y mediaombientales de la empresa desempena? un papel clave en el desarrollo sostenible de las organizaciones y, por lo tanto, debería ser investigado más profundamente. El objetivo de este estudio empírico es el de analizar el grado en que las empresas de la Eurozona informan sobre los indicadores de RSC recogidos en la �Integrated Scorecard Taxonomy� propuesta por la Asociación Espanola � de Contabilidad y Administración de Empresas (AECA), y los factores que pueden influir en su utilización. Se realizó un análisis de contenido de los informes anuales sobre RSC encontrados en las páginas web de las 306 empresas de la Eurozona que figuran en el STOXX Europe 600. Los resultados revelan un uso intensivo de los indicadores de gobierno corporativo, un uso moderado de los indicadores medioambientales y un bajo uso de los indicadores sociales. Nuestro estudio también demuestra que el sector y la inclusión de la empresa en DJSI influyen el nivel de divulgación de los indicadores sostenibles

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