La divulgación y verificación de memorias de RSC en las cooperativas de crédito españolas: un análisis exploratorio

• Autores: Helena María Bollas Araya, Elies Seguí Mas
• Localización: CIRIEC - España. Revista de economía pública, social y cooperativa, ISSN 0213-8093, Nº. 81, 2014, págs. 163-190
• Idioma: español
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• Resumen

  • Dado su carácter social, las cooperativas son altamente susceptibles a la divulgación de memorias RSC. Sin embargo, en comparación a las sociedades mercantiles, éste es un campo con reducidas aportaciones en la literatura (especialmente respecto a su verificación). Mediante este estudio se pretende aportar nuevo conocimiento sobre el estado de la cuestión, explorando las prácticas adoptadas por las cooperativas de crédito españolas en relación a la publicación y verificación de memorias de RSC. Los resultados muestran como no está muy extendida la elaboración de memorias RSC estandarizadas ni su verificación. Por otro lado, cuando las cooperativas de crédito proporcionan información sobre su RSC, divulgan especialmente datos sobre temas sociales.

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