Información social corporativa y aseguramiento: el estado de la cuestión
Corporate social reporting and assurance: The state of the art
Agencias de apoyo
- Ministerio de Ciencia e Innovación, Grant/Award Number: ECO2013-43838P.
- Ministerio de Ciencia, Innovación y Universidades, Grant/Award Number: RTI2018-093423-B-I00.
- Universidad de Salamanca, Grant/Award Number: USAL2017-DISAQ.
- Junta de Castilla y León y Fondo Europeo de Desarrollo Regional [Grant/Award No. CLU-2019-03 Unidad de Excelencia “Gestión Económica para la Sostenibilidad” (GECOS)].
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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