Las competencias del consejo de administración y los informes de RSC: el papel moderador del poder del CEO

Board competences and CSR reporting: the moderating role of CEO power


Palabras clave: Habilidades específicas del consejo, Permanencia en el consejo, Diversidad de la cultura del consejo, Divulgación de la RSE, Poder del CEO

Agencias de apoyo

  • Spanish Ministry of Economy, Industry and Competitiveness for the research project ECO 2017-82259-R
  • University Jaume I for the research project UJI-B2018-15
  • Junta de Castilla y León and the European Regional Development Fund (Grant CLU-2019-03) for the financial support to the Research Unit of Excellence “Economic Management for Sustainability” (GECOS)


Los estudios que abordan el impacto de las capacidades del consejo de administración en la información sobre RSE son escasos. El objetivo de esta investigación es proporcionar más pruebas del impacto que tienen ciertas capacidades del consejo de administración en la divulgación de la RSC, como son las habilidades específicas del consejo, la permanencia en el cargo y la diversidad cultural del consejo. Además, se examina el impacto moderador del poder del CEO en la asociación entre estas tres competencias del consejo y la información sobre RSC. El artículo se basa en la teoría de la dependencia de los recursos y en la teoría de la agencia, que son muy pertinentes para analizar cómo las competencias del consejo de administración influyen en la divulgación de la RSE. Los resultados muestran que las competencias específicas del consejo, la permanencia en el cargo y la diversidad cultural del consejo tienen un efecto positivo en la divulgación de información sobre RSE. Además, nuestros datos también muestran que los consejeros delegados con mayor poder pueden moderar negativamente el efecto positivo de las tres competencias del consejo consideradas sobre la información de RSC.


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Cómo citar
Gallego-Álvarez, I., & Pucheta-Martínez, M.-C. (2022). Las competencias del consejo de administración y los informes de RSC: el papel moderador del poder del CEO: Board competences and CSR reporting: the moderating role of CEO power. Revista de Contabilidad - Spanish Accounting Review, 25(2), 282–301.

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