La influencia del gobierno corporativo como determinante de la legibilidad de los informes de responsabilidad social corporativa en español
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language
Agencias de apoyo
- Project PID2022-140023NA-I00
- Project PIC2021-124641NB-100
Resumen
Dado que el consejo de administración es el responsable de la información no financiera de la empresa, este artículo analiza la influencia de varias características del consejo de administración (tamaño del consejo, proporción de consejeros independientes y proporción de mujeres consejeras) en la legibilidad de los informes de responsabilidad social (RSC) escritos en español. También considera el efecto del Real Decreto-ley 18/2017, de 24 de noviembre sobre información no-financiera, así como del tipo de informe utilizado por la empresa (informes integrados vs informes de gestión, informes anuales, informes de sostenibilidad o de RSC). El estudio se llevó a cabo con 235 informes de RSC de empresas cotizadas españolas desde 2015 a 2019, utilizando la fórmula de Fernández-Huerta para analizar la legibilidad de la información en español. Los resultados indican que las características del consejo de administración afectan a la legibilidad de los informes de RSC. La proporción de consejeros independientes afecta de forma negativa al índice de legibilidad, mientras que la proporción de mujeres en el consejo afecta de forma positiva. Además, la legibilidad no se ve afectada cuando la publicación de la información no financiera es requerida por ley, pero mejora cuando los informes de RSC se elaboran siguiendo el modelo de los informes integrados. Por otra parte, la existencia de comités de RSC afecta negativamente al índice de legibilidad.
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