Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?

Sustainability disclosure: Does it adapt to society's expectations?

Autores/as

  • Jose-Valeriano Frias-Aceituno
  • Lázaro Rodríguez-Ariza
  • Maria da Conceição Marques
DOI: https://doi.org/10.1016/j.rcsar.2013.07.004
Palabras clave: Sostenibilidad, Responsabilidad social corporativa, Sistema cultural, Hofstede, Municipios

Resumen

El objetivo de este trabajo es analizar la coherencia entre los valores de la sociedad, identificados mediante las dimensiones culturales propuestas por Hofstede, y las prácticas divulgativas en materia de responsabilidad social corporativa que los municipios muestran en sus webs. El análisis viene motivado porque en los últimos años se ha asistido a un significativo crecimiento del interés ciudadano en relación con la transparencia de los entes públicos en materia de sostenibilidad.Para conseguir el objetivo propuesto, en el presente trabajo se realiza un análisis del contenido de 25webs de municipios brasileños, colombianos, mexicanos, portugueses y españoles. La aplicación de diversas técnicas estadísticas y gráficas ha permitido analizar la relación entre las prácticas informativas de estas administraciones públicas y las expectativas de la sociedad.Los resultados han puesto de manifiesto que hay varias diferencias entre países en relación con las divulgaciones de información, todas justificadas por los valores culturales relativos al colectivismo, la feminidad, la tolerancia a la incertidumbre y la distancia de poder.

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Biografía del autor/a

Jose-Valeriano Frias-Aceituno

 

Campus de Cartuja
Granada
SPAIN

Lázaro Rodríguez-Ariza

 

Facultad de Ciencias Económicas y Empresariales
Campus de Cartuja, s/n
Campus de Cartuja, s/n
Granada
18071
SPAIN

Citas

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Publicado
01-06-2013
Cómo citar
Frias-Aceituno, J.-V., Rodríguez-Ariza, L., & Marques, M. da C. (2013). Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad? Sustainability disclosure: Does it adapt to society’s expectations?. Revista de Contabilidad - Spanish Accounting Review, 16(2), 147–158. https://doi.org/10.1016/j.rcsar.2013.07.004
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