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

• Autores: José Manuel Prado Lorenzo, Isabel María García Sánchez, Isabel Gallego Álvarez
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 141, 2009, págs. 107-135
• Idioma: español
• DOI: 10.1080/02102412.2009.10779664
• Títulos paralelos:
  • Characteristics of the board of directors and information in matters of corporate social responsability
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• Dialnet Métricas: 26 Citas
• 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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