Divulgación de información sobre corrupción: empresas del IBEX 35

Corruption Reporting Disclosure: IBEX 35 Companies

Autores/as

  • MAIDER ALDAZ
  • José Antonio Calvo
  • Igor Alvarez
DOI: https://doi.org/10.1016/S1138-4891(12)70038-9
Palabras clave: Teoría de la Legitimidad, corrupción, divulgación social y medioambiental, Global Reporting Iniciative, análisis de correspondencias múltiples

Resumen

El interés por la relación existente entre la corrupción y el sector privado se ha incrementado en los últimos tiempos. El presente trabajo pretende estudiar este asunto con efectos sociales desde una doble perspectiva; por una parte, conocer la realidad actual de la divulgación sobre corrupción en las empresas españolas del Ibex 35 para, posteriormente, tratar de analizar cuáles son las motivaciones subyacentes de tales prácticas y las posibles implicaciones en la gestión interna. Para alcanzar este objetivo, inicialmente realizamos un análisis exploratorio de la información relativa a la corrupción emitida por las empresas del Ibex 35 en sus memorias de sostenibilidad y, posteriormente, –basándonos en la Teoría de la Legitimidad– realizamos una entrevista en profundidad con un ejecutivo responsable de la RSC, con el objetivo de detectar las motivaciones y las implicaciones en la gestión. Las conclusiones alcanzadas son: en primer lugar, la información sobre corrupción aportada por las empresas se puede concretar en tres aspectos generales (política contra la corrupción, auditorías y sistemas de control, y los mecanismos de implementación). En segundo lugar, hemos identificado tres clusters en las empresas, destacando en este agrupamiento por su particular comportamiento, la compañía Telefónica. Por último, al analizar el caso de esta compañía, hemos observado cómo pretende mantener un nivel alto de legitimidad; para ello, intenta cumplir con las normas socialmente establecidas, y emplea la divulgación para continuar con su estatus de “empresa legítima”, e intenta generar valor y confianza. Sin embargo, los procedimientos en relación a la gestión de la corrupción parecen no haber alcanzado el nivel de concreción que en la actualidad se les exige.

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Biografía del autor/a

MAIDER ALDAZ

 

Lehendakari Aguirre 83
Bilbao
48015
SPAIN

José Antonio Calvo

 

facultad de CC.. Y EMPRESARIALES
DPTO ECONOMIA FINACIERA I
DPTO ECONOMIA FINACIERA I
AV.L.AGIRRE 83
BILBAO
VIZCAYA
48015
SPAIN

Igor Alvarez

 

Urbieta 57, 2
st sebastian
Guipuzcoa
20006
SPAIN

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Publicado
01-01-2012
Cómo citar
ALDAZ, M., Calvo, J., & Alvarez, I. (2012). Divulgación de información sobre corrupción: empresas del IBEX 35: Corruption Reporting Disclosure: IBEX 35 Companies. Revista De Contabilidad - Spanish Accounting Review, 15(1), 59-90. https://doi.org/10.1016/S1138-4891(12)70038-9
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