Factores que influyen en la calidad y cantidad de Responsabilidad Social en las empresas españolas. Estudio de caso de las empresas del Ibex 35

• Autores: Orencio Vázquez Oteo
• Localización: CIRIEC - España. Revista de economía pública, social y cooperativa, ISSN 0213-8093, Nº. 85, 2015 (Ejemplar dedicado a: Responsabilidad social de las empresas: innovación y sostenibilidad), págs. 181-216
• Idioma: español
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 7 Citas
• Resumen

  • Las empresas han pasado de ser meros actores económicos a ser determinantes en el marco de las relaciones políticas y sociales, nacionales e internacionales. Su mayor tamaño, unido a la deslocalización de los centros de producción, dificulta el control por parte de los países que anteriormente disponían de mayor facilidad para fiscalizar el comportamiento de las empresas. La responsabilidad social trata de dar respuesta a estos desafíos y generar un marco de normas y principios por los que debe regirse el comportamiento de las empresas en su búsqueda del beneficio. Las empresas responden ante este nuevo escenario adoptando compromisos y políticas en el ámbito social, económico, medioambiental y de buen gobierno. La mayor parte de las empresas cotizadas presentan informes de sostenibilidad. El presente artículo expone los resultados de una investigación que trata de extraer conclusiones relevantes acerca de qué factores influyen en la presentación de la información no financiera por parte de las grandes empresas españolas cotizadas, más concretamente de las empresas del Ibex 35 durante el periodo de 2005 al 2011.

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