Información social corporativa y aseguramiento: el estado de la cuestión

Corporate social reporting and assurance: The state of the art

Autores/as

DOI: https://doi.org/10.6018/rcsar.409441
Palabras clave: Informes sociales de las empresas, Divulgación social de las empresas, Informes de sostenibilidad, Divulgación de la sostenibilidad, Informes medioambientales, Divulgación medioambiental

Resumen

Este trabajo realiza una revisión de la literatura sobre verificación  y divulgación de información sobre responsabilidad social corporativa basada en 320 artículos en las 36 revistas principales indexadas en el Journal Citation Reports del Thomson Reuters InCities en las categorías de Business, Finance (Accounting), Management, Ethics y otras categorías relacionadas con Environmental Sciences/Planning and Development. El marco propuesto para el análisis se enfoca en los predictores de la verificación y divulgación de información social y medioambiental, categorizados en factores individuales, organizativos e institucionales; así como en los  impactos, clasificándolos en externos (reacciones del mercado) o internos (resultado empresarial). Además, determinamos los moderadores y mediadores con el fin de examinar si la relación entre la verificación y la divulgación de información sobre responsabilidad social y sus predictores e impactos cambia. La revisión revela importantes lagunas en el estado actual de la investigación, permitiéndonos plantear sugerencias sobre futuras investigaciones.

 

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Biografía del autor/a

Isabel-María García-Sánchez, Universidad de Salamanca

Instituto Multidisciplinar de Empresa (IME) - Universidad de Salamanca
Administración y Dirección de Empresas

Citas

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Publicado
01-07-2021
Cómo citar
García-Sánchez, I.-M. (2021). Información social corporativa y aseguramiento: el estado de la cuestión: Corporate social reporting and assurance: The state of the art. Revista de Contabilidad - Spanish Accounting Review, 24(2), 241–269. https://doi.org/10.6018/rcsar.409441
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