Características del consejo de administración e información en materia de Responsabilidad Social Corporativa

  1. Prado Lorenzo, José Manuel
  2. García Sánchez, Isabel María
  3. Gallego Álvarez, Isabel
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2009

Número: 141

Páginas: 107-135

Tipo: Artículo

DOI: 10.1080/02102412.2009.10779664 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

Determinados comportamientos medioambientales y sociales han incrementado la presión social sobre la actividad económica de las empresas. Para paliar sus efectos, éstas han generado una vía de legitimación: la divulgación de información sobre responsabilidad social corporativa. El presente trabajo tiene como objetivo establecer la relación existente entre ciertas características del Consejo de Administración y la divulgación de información social corporativa. Los resultados obtenidos evidencian un importante efecto positivo de la independencia y la diversidad del Consejo en las prácticas divulgativas, impulsado básicamente por los consejeros independientes; mientras que la diversidad de la organización influye negativamente en distintas fases de las mismas. Por el contrario, no se detecta incidencia alguna de su nivel de actividad y de la reputación de su Presidente.

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