Análisis de los determinantes de la transparencia en Responsabilidad Social Corporativa desde la perspectiva del buen gobierno

• Autores: Laura Cabeza García, Roberto Fernández Gago, Lorena Matilla Fernández
• Localización: Ekonomiaz: Revista vasca de economía, ISSN 0213-3865, Nº. 83, 2013, págs. 272-295
• Idioma: español
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    Este trabajo estudia la relación existente entre el gobierno corporativo y la transparencia en materia de responsabilidad social corporativa (RSC). Se utiliza una muestra de 38 empresas españolas cotizadas en el IBEX35 en el periodo 2005-2010 y un modelo donde se consideran conjuntamente variables relativas a la estructura de propiedad y al Consejo de administración. Los análisis de regresión realizados mediante un pool de datos utilizando la opción cluster concluyen que son las variables relativas al Consejo de administración las que influyen de manera significativa en la transparencia en RSC. En concreto, cuanto mayor sea el número de mujeres miembros del Consejo y cuanto menor sea el tamaño del Consejo de administración, mayor será la transparencia de las empresas sobre las actividades de naturaleza social que llevan a cabo.

  • euskara

    Lan honetan, gobernu korporatiboaren eta gizarte-erantzukizun korporatiboaren (GEK) arloko gardentasunaren arteko harremana aztertu da. 2005-2010 aldian IBEX35en kotizatu zuten 38 enpresaren lagina erabili da, bai eta jabetza-egiturari eta administrazio-kontseiluari buruzko aldagaiak batera aintzat hartzen dituen eredua ere. Multzokatzeko aukera erabilita, datu-base baten bidez egindako erregresio-analisiek ondorioztatu dutenez, administrazio-kontseiluari buruzko aldagaiak dira GEK-ko gardentasunean nabarmenen eragiten dutenak. Zehazki, zenbat eta emakumezko kide gehiago egon kontseiluan, eta zenbat eta txikiagoa izan administraziokontseilua, orduan eta gardentasun handiagoa izango dute enpresek egiten dituzten gizarte-jardueren harira.

  • English

    This paper studies the relationship between firm corporate governance and corporate social responsibility (CSR) disclosure. Using a sample of 38 Spanish listed companies over the period 2005-2010 and considering together proxies for firm ownership structure and board of directors characteristics, the pool OLS clustered at firm level results point out that the later are those variables that significantly influence firm CSR disclosure. More specifically, the larger the number of women in the board and the lower the board size the higher the level of disclosure about the social actions that firms carry out.

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