Prácticas en la presentación de informes sobre RSC de las empresas de la Eurozona

CSR reporting practices of Eurozone companies

Palabras clave: Indicadores Clave de Rendimiento, AECA, Taxonomía IS, Eurozona

Resumen

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 desempeňa 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 Española 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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Biografía del autor/a

Michaela Bednárová

teaching assistant

Plaza de La Merced 11
Huelva
Huelva
21002
SPAIN

Enrique Bonsón

Professor

Plaza de la Merced, 11
Huelva
Select for USA, Canada, or Mexico
21001
Spain

Citas

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Publicado
01-07-2015
Cómo citar
Bednárová, M., & Bonsón, E. (2015). Prácticas en la presentación de informes sobre RSC de las empresas de la Eurozona. Revista De Contabilidad - Spanish Accounting Review, 18(2), 182-193. https://doi.org/10.1016/j.rcsar.2014.06.002
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