El consejo de administración y las memorias de sostenibilidad
The board of directors and the sustainability report
Resumen
Aun cuando la elaboración de memorias de sostenibilidad no es obligatoria, el papel del consejo de administración puede ser importante en la emisión de información relevante para la toma de decisiones. En la actualidad, y debido al creciente interés por el comportamiento medioambiental y social de los negocios y su impacto en la supervivencia empresarial a largo plazo, la función del consejo de monitorizar la información económico-financiera se ha ampliado a las memorias de sostenibilidad.El presente trabajo tiene como objetivo analizar el papel que determinadas características del consejo de administración, tales como su tamaño, el nivel de actividad, la independencia y la diversidad de sus miembros, tienen en la elaboración y en la divulgación de un informe de responsabilidad social corporativa.La evidencia empírica previa en relación con las nuevas responsabilidades de este órgano de control es limitada y sujeta a análisis transversales a nivel país y periodo temporal, lo que limita las conclusiones que pueden derivarse de los mismos. En ese artículo, el análisis se realiza para una muestra de 690empresas cotizadas pertenecientes a 10países europeos para los ejercicios 2004 a 2009.Los resultados obtenidos muestran que las grandes compañías que disponen de consejos de administración de mayor tamaño y diversidad en su composición son las más activas en relación con la emisión de información sostenible relevante y comparable. Afirmación que puede extenderse a la frecuencia con que se reúne su consejo de administración.
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