La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales

The Disclosure of Corporate Social Responsibility Information in Public Administratons: An Empirical Study in Local Governments

  • Andrés Navarro Universidad de Granada
  • Francisco José Alcaraz Universidad de Granada
  • David Ortiz Universidad de Granada
Palabras clave: Responsabilidad Social Corporativa, Administración Pública

Resumen

Las prácticas de divulgación de Responsabilidad Social Corporativa (RSC) son cada vez más utilizadas por las grandes compañías como instrumentos para eliminar las asimetrías de información entre los stakeholders. En el caso de las administraciones públicas, aunque las exigencias de los ciudadanos son cada vez mayores en materia de transparencia y de rendición de cuentas, la difusión de información RSC es un tema todavía poco estudiado. Este trabajo pretende realizar una primera aproximación a la difusión de información RSC en las administraciones locales españolas y su finalidad principal es conocer las debilidades y fortalezas que, en materia de RSC, tienen los sistemas de información de estas entidades, identificando oportunidades de mejora que orienten futuras investigaciones. Para ello, hemos analizado los sitios web de 55 grandes gobiernos locales, obteniendo conclusiones sobre la difusión de información general acerca de RSC así como sobre la publicación de información económica, social y medioambiental. Los resultados revelan que las mayores carencias de publicación de información RSC corresponden a la información medioambiental, mientras que la información social es la más divulgada. Asimismo, el tamaño de la entidad, la competencia política y el signo del partido gobernante, no explican el desarrollo de las prácticas de difusión de información RSC.

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Publicado
01-07-2010
Cómo citar
Navarro, A., Alcaraz, F. J., & Ortiz, D. (2010). La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales. Revista De Contabilidad - Spanish Accounting Review, 13(2), 285-314. https://doi.org/10.1016/S1138-4891(10)70019-4
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