Una Aproximación desde la Teoria de los Stakeholder a la Divulgación de Información Medioambiental de las Pequeñas y Medianas Empresas (PYMES)
A Stakeholder-Theory Approach to Environmental Disclosures by Small and Medium Enterprises (SMES)
Resumen
Este trabajo tiene como objetivo analizar las razones que motivan a las pequeñas y medianas empresas españolas (PYMEs) a divulgar información medioambiental. Las tres principales aportaciones de esta investigación al área de la divulgación de información social son: (i) ampliación del desarrollo de la aplicación de la Teoría de los Stakeholders, (ii) análisis de la divulgación de información medioambiental de las PYMEs, y (iii) utilización pionera de la metodología de ecuaciones estructurales. Los resultados obtenidos muestran que la capacidad de influencia de los stakeholders, la actitud estratégica de los gestores y su disponibilidad de recursos son variables necesarias para explicar el desempeño medioambiental de las PYMEs, pero no suficientes. Por otra parte, el análisis de la información que divulgan las PYMES en sus cuentas anuales saca a la luz la imposibilidad de conocer su desempeño medioambiental a partir de esta información, lo cual abre vías para una posible reconsideración de la eficacia de la legislación española pertinente.
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