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

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

  • Jose-Valeriano Frias-Aceituno
  • Lázaro Rodríguez-Ariza
  • Maria da Conceição Marques
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.

Descargas

La descarga de datos todavía no está disponible.

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

[Adams y Kuasirikun, 2000] C.A. Adams, N. Kuasirikun. A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. European Accounting Review, 9 (2000), pp. 53-80

[Bellringer et al., 2011] A. Bellringer, A. Ball, R. Craig. Reasons for sustainability reporting by New Zealand local governments. Sustainability Accounting, Management and Policy Journal, 2 (2011), pp. 126-138

[Bustamante, 2011] Bustamante S. (2011). Localization vs. Standarization: Global approaches to CSR management in multinational companies, IMB Institute of Management Berlin. Working Paper No. 60, 03/2011.

[Caba et al., 2005] C. Caba, A.M. López, M.P. Rodríguez. Citizens’ access to on-line governmental financial information: Practices in the European Union Countries. Government Information Quarterly, 22 (2005), pp. 258-276

[Caba et al., 2008] C. Caba, M.P. Rodríguez, A.M. López. e-Government process and incentives for online public financial information. Online Information Review, 32 (2008), pp. 379-400

[Campbell, 2006] J.L. Campbell. Institutional analysis and the paradox of corporate social responsibility. American Behavioural Scientist, 49 (2006), pp. 925-938

[Campbell, 2007] J.L. Campbell. Why would corporations behave in socially responsible ways?. An institutional theory of corporate social responsibility. Academy of Management Review, 32 (2007), pp. 946-967

[Cárcaba y García, 2008] A. Cárcaba, J. García. Determinantes de la divulgación de información contable a través de Internet por parte de los gobiernos locales. Revista Española de Financiación y Contabilidad, 137 (2008), pp. 63-84

[Carroll, 1979] A.B. Carroll. A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4 (1979), pp. 497-505

[Cuadrado-Ballesteros et al., 2012] B. Cuadrado-Ballesteros, I.M. García-Sánchez, J.M. Prado-Lorenzo. Effects of different modes of local public services delivery on quality of life in Spain. Journal of Cleaner Production, 37 (2012), pp. 68-81

[De Mooij y Hofstede, 2010] M. De Mooij, G. Hofstede. The Hofstede model. Applications to global branding and advertising strategy and research. International Journal of Advertising, 29 (2010), pp. 85-110

[DiMaggio y Powell, 1983] P.J. DiMaggio, W.W. Powell. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48 (1983), pp. 147-160

[Dumay et al., 2010] J.C. Dumay, J. Guthrie, F. Farneti. GRI sustainability reporting guidelines for public and third sector organizations. Public Management Review, 12 (2010), pp. 531-548

[Farneti y Pozzoli, 2005] G. Farneti, S. Pozzoli. Bilancio sociale di mandato. Il ciclo integrato di strategia e controllo sociale. Ipsoa, (2005)

[Farneti y Siboni, 2011] F. Farneti, B. Siboni. An analysis of the Italian governmental guidelines and of the local governments’ practices for social reports. Sustainability Accounting, Management and Policy Journal, 2 (2011), pp. 101-125

[Fernández-Feijoo et al., 2012] Fernández-Feijoo B, Romero A, Ruíz S. (2012). Information systems for sustainability: Hofstedes cultural differences in the perception of a quality measure for sustainability reports, included in Communications in Computer and Information Science, 1, Volume 219, ENTERprise Information Systems, Part 1.

[Freeman, 1984] R.E. Freeman. Strategic management: a stakeholder approach.. Pitman Press, Boston, USA, (1984),

[Frías-Aceituno et al., 2012] J.V. Frías-Aceituno, L. Rodríguez-Ariza, I.M. García-Sánchez. The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20 (2012), pp. 219-233

[Frost y Seamer, 2002] G. Frost, M. Seamer. Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities. Financial Accountability and Management, 18 (2002), pp. 103-127

[Gandía y Archidona, 2008] J.L. Gandía, M.C. Archidona. Determinants of web site information by Spanish city councils. Online Information Review, 32 (2008), pp. 35-57

[Gallego-Álvarez et al., 2010] I. Gallego-Álvarez, L. Rodríguez-Domínguez, I.M. García-Sánchez. Are determining factors of municipal e-government common to a worldwide municipal view? An intra-country comparison. Government Information Quarterly, 27 (2010), pp. 423-430

[Gallego-Álvarez et al., 2011] I. Gallego-Álvarez, L. Rodríguez-Domínguez, I.M. García-Sánchez. Information disclosed online by Spanish universities: Content and explanatory factors. Online Information Review, 35 (2011), pp. 360-385

[García-Sánchez et al., 2011a] I.M. García-Sánchez, J.M. Prado, B. Cuadrado. Do progressive governments undertake different debt burdens? Partisan vs. electoral cycles. Spanish Accounting Review, 14 (2011), pp. 29-57

[García-Sánchez et al., 2011b] I.M. García-Sánchez, L. Rodríguez-Domínguez, I. Gallego-Álvarez. The relationship between political factors and the development of e-participatory-government. Information Society, 27 (2011), pp. 233-251

[García-Sánchez et al., 2012a] I.M. García-Sánchez, B. Cuadrado-Ballesteros, J.V. Frías-Aceituno, N. Mordan. A new predictor of local financial distress. International Journal of Public Administration, 35 (2012), pp. 739-748

[García-Sánchez et al., 2012b] I.M. García-Sánchez, J.M. Prado, N. Mordan. Effect of the political system on local financial condition: Empirical evidence for Spains largest municipalities. Public Budgeting and Finance, Summer (2012), pp. 40-68

[García-Sánchez et al., 2013] I.M. García-Sánchez, J.V. Frías-Aceituno, L. Rodríguez-Domínguez. Determinants of corporate social disclosure in Spanish local governments. Journal of Cleaner Production, 39 (2013), pp. 60-72

[GRI, 2005] Global Reporting Initiative (2005). Sector Supplement for Public Agencies. Pilot Version, GRI, Amsterdam.

[Gray, 1988] S.J. Gray. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24 (1988), pp. 1-15

[Gray et al., 1987] R. Gray, D. Owen, K.T. Maunders. Corporate Social Reporting: Accounting and Accountability. Prentice Hall, (1987)

[Guthrie et al., 2010] J. Guthrie, A. Ball, F. Farneti. Advancing sustainable management of public and not for profit organizations. Public Management Review, 12 (2010), pp. 449-459

[Hess, 2008] D. Hess. The three pillars of corporate social reporting as new governance regulation: Disclosure, dialogue and development. Business Ethics Quarterly, 18 (2008), pp. 447-482

[Hinna, 2004] L. Hinna. Accountability per le organizzazioni non profit. Verso il mercato di qualità sociale, pp. 159-164

[Hofstede, 1983] G.H. Hofstede. The cultural relativity of organizational practices and theories. Journal of International Business Studies, 14 (1983), pp. 76-88

[Hofstede, 2001] G.H. Hofstede. Cultures Consequences, Comparing Values, Behaviors, Institutions, and Organizations Across Nations. Sage Publications, (2001)

[Hofstede et al., 2010] G.H. Hofstede, G.J. Hofstede, M. Minkov. Cultures and Organizations: Software of the Mind. McGraw-Hill Professional, (2010)

[Hofstede y Hofstede, 2005] G. Hofstede, G.J. Hofstede. Cultures and Organizations: Software of the Mind. 2nd edition, McGraw Hill, (2005)

[Horrach y Socías Salvá, 2011] P. Horrach, A. Socías Salvá. La actitud de las empresas de economía solidaria frente a la divulgación de información sobre sostenibilidad desde el prisma de la teoría de los stakeholders o grupos de interés. Revista de Contabilidad-Spanish Accounting Review, 14 (2011), pp. 267-297

[ICLEI, 2009] ICLEI. Measuring Up. A detailed look at the impressive goals and climate action progress of U.S. cities and counties. ICLEI, Local Governments for Sustainability, (2009)

[Jorge et al., 2011] S. Jorge, P. Moura, A. Pattaro, R. Lourenço. Local government financial transparency in Portugal and Italy: A comparative exploratory study on its determinants. 13th Biennial CIGAR Conference, Bridging Public Sector and Non-Profit Sector Accounting 9-10 June 2011,

[Lamprinidi y Kubo, 2008] S. Lamprinidi, N. Kubo. Debate: The global reporting initiative and public agencies. Public Money and Management, 28 (2008), pp. 326-329

[Langlois y Schlegelmich, 1990] C.C. Langlois, B.B. Schlegelmich. Do corporate codes of ethics reflect national character? Evidence from Europe and the United States. Journal of International Business Studies, 21 (1990), pp. 519-539

[Laswad et al., 2005] F. Laswad, R. Fisher, P. Oyelere. Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24 (2005), pp. 101-121

[Leeson et al., 2006] R. Leeson, J. Ivers, D. Dickinson. Sustainability reporting by the public sector: Momentum changes in the practice, uptake and form. Special GRI-G3 Launch Conference Edition, pp. 56-59

[Leeson e Ivers, 2005] R. Leeson, J. Ivers. Sustainability reporting by the public sector: Momentum changes in the practice, uptake and form of reporting by public agencies. Accountability Forum, 8 (2005), pp. 12-21

[Marcuccio y Steccolini, 2005] M. Marcuccio, I. Steccolini. Social and environmental reporting in local governments: A new Italian fashion?. Public Management Review, 7 (2005), pp. 155-176

[Martínez Churriaque, 1994] J.I. Martínez Churriaque. Cultura y contabilidad: algunas claves para interpretar su impacto en la evolución de la armonización internacional. Seminario sobre nuevas tendencias de contabilidad. Universidad Autónoma de Madrid, (1994)

[Mathews, 1993] M.R. Mathews. Socially Responsible Accounting. Chapman & Hall, (1993)

[Minkov, 2007] M. Minkov. What makes us different and similar: A new interpretation of the World Values Survey and other cross-cultural data. Klasika I Stil, (2007)

[Navarro et al., 2010] A. Navarro, F.J. Alcaraz, J.L. Zafra. La divulgación de información sobre responsabilidad corporativa en administraciones públicas: Un estudio empírico en gobiernos locales. Revista de Contabilidad-Spanish Accounting Review, 13 (2010), pp. 285-314

[Navarro et al., 2011] A. Navarro, D. Ortiz, F.J. Alcaraz, J.L. Zafra. La divulgación de información sobre sostenibilidad en los gobiernos regionales y sus factores influyentes: El caso de España. Paper presented at 16st Congress AECA,

[Neu et al., 1998] D. Neu, H. Warsame, K. Pedwell. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23 (1998), pp. 265-282

[Pina et al., 2007a] V. Pina, L. Torres, S. Royo. Are ICTs improving transparency and accountability in the EU regional and local governments?: An empirical study. Public Administration, 85 (2007), pp. 449-472

[Pina et al., 2007b] V. Pina, L. Torres, S. Royo. Is e-government leading global convergence towards accountable governments?. Paper presented at 14st AECA Congress, 19-21 September,

[Potts, 2004] T. Potts. Triple Bottom Line Reporting: A Tool for Measuring, Communicating, and Facilitating Change in Local Communities, in Sustainability and Social Science: Round Table, Australia. Institute for Sustainable Futures and CSIRO Minerals, (2004)

[Prado-Lorenzo y García-Sánchez, 2007] J.M. Prado-Lorenzo, I.M. García-Sánchez. Efficiency evaluation in municipal services: An application to the street lighting service in Spain. Journal of Productivity Analysis, 27 (2007), pp. 149-162

[Prado-Lorenzo y García-Sánchez, 2009] J.M. Prado-Lorenzo, I.M. García-Sánchez. Efecto de las estructuras organizativa y política del gobierno municipal en la organización social de la Agenda 21 local. Revista de Economía Mundial, 21 (2009), pp. 195-226

[Prado-Lorenzo y García-Sánchez, 2010] J.M. Prado-Lorenzo, I.M. García-Sánchez. The role of the board of directors in disseminating relevant information on greenhouse gases. Journal of Business Ethics, 97 (2010), pp. 391-424

[Prado-Lorenzo et al., 2012] J.M. Prado-Lorenzo, I.M. García-Sánchez, B. Cuadrado-Ballesteros. Sustainable cities: Do political factors determine the quality of life?. Journal of Cleaner Production, 21 (2012), pp. 34-44

[Prado-Lorenzo et al., 2013a] J.M. Prado-Lorenzo, I.M. García-Sánchez, A. Frías-Aceituno. Información social corporativa y sistema legal. Revista Europea de Dirección y Economía de la Empresa, (2013),

[Prado-Lorenzo et al., 2013b] J.M. Prado-Lorenzo, I.M. García-Sánchez, A. Blazquez-Zaballos. El impacto del sistema cultural en la transparencia corporativa. Revista Europea de Dirección y Economía de la Empresa, 22 (2013), pp. 143-154

[Radebaugh, 1975] L.H. Radebaugh. Environmental factors influencing the development of accounting objectives, standards and practices in Peru. International Journal of Accounting Education and Research, 11 (1975), pp. 39-56

[Richardson y Boyd, 2005] P.J. Richardson, R. Boyd. Not by genes alone: How culture transformed human evolution. The University of Chicago Press, (2005)

[Roberts, 1992] R.W. Roberts. Determinants of corporate social responsibility disclosure: an application of stakeholder theory.. Accounting, Organizations and Society, 17 (1992), pp. 595-612

[Rodríguez et al., 2005] M.P. Rodríguez, C. Caba, A.M. López. Cultural contexts and governmental digital reporting. International Review of Administrative Sciences, 72 (2005), pp. 269-290

[Rodríguez-Domínguez et al., 2009a] L. Rodríguez-Domínguez, I. Gallego-Álvarez, I.M. García-Sánchez. Relación entre factores políticos y el desarrollo de un gobierno electrónico municipal participativo. Análisis Local, 83 (2009), pp. 15-26

[Rodríguez-Domínguez et al., 2009b] L. Rodríguez-Domínguez, I. Gallego-Álvarez, I.M. García-Sánchez. Universities’ websites: Disclosure practices and the revelation of financial information. International Journal of Digital Accounting Research, 9 (2009), pp. 153-192

[Rodríguez-Domínguez et al., 2011] L. Rodríguez-Domínguez, I.M. García-Sánchez, I. Gallego-Álvarez. Determining factors of e-government development: A worldwide national approach. International Public Management Journal, 14 (2011), pp. 218-248

[Salter y Niswander, 1995] S.B. Salter, F. Niswander. Cultural influence on the development of accounting systems internationally: A test of Grays 1988 Theory. Journal of International Business Studies, 16 (1995), pp. 379-397

[Singhapakdi et al., 1994] A. Singhapakdi, S.J. Vitell, O. Leelakulthanit. A cross-cultural study of moral philosophies, ethical perceptions and judgments: A comparison of American and Thai marketers. International Marketing Review, 11 (1994), pp. 65-78

[Su, 2006] S. Su. Cultural differences in determining the ethical perception and decision-making of future accounting professionals: A comparison between accounting students from Taiwan and the United States. The Journal of American Academy of Business, 9 (2006), pp. 147-158

[TIE, 2010] Transparencia Internacional España (2010). Informe de transparencia internacional España 2010. Disponible en: http://www.transparencia.org

[TMC, 2010] Transparencia Municipal Colombia (2010). Índice de transparencia municipal. Disponible en: http://www.transparenciacolombia.org

[Vitell et al., 2003] S.J. Vitell, J.G.P. Paolillo, J.L. Thomas. The perceived role of ethics and social responsibility: A study of marketing professionals. Business Ethics Quarterly, 13 (2003), pp. 63-86

[Williams et al., 2008] A. Williams, P. Kitchen, J. Rnadall, N. Muhajarine. Changes in quality of life perceptions in Saskatoon, Saskatchewan: Comparing survey results from 2001 and 2004. Social Indicators Research, 85 (2008), pp. 5-21

[Williams et al., 2009] B. Williams, T. Wilmshurst, R. Clift. Sustainaibility Reporting in Local Government in Australia. A preliminary analysis. 8th Australasian Conference on Social and Environment Accounting Research,

[Yaveroglu y Donthu, 2002] I. Yaveroglu, N. Donthu. Cultural influences on the diffusion of new products. Journal of International Consumer Marketing, 14 (2002), pp. 49-64
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?. Revista De Contabilidad - Spanish Accounting Review, 16(2), 147-158. https://doi.org/10.1016/j.rcsar.2013.07.004
Sección
Artículos