Divulgación de información sobre responsabilidad social: Comparación entre la empresa pública versus privada en España

• Caba Pérez, Carmen ^[1] ; Alonso Cañadas, Juana ^[1] ; Gálvez Rodríguez, María del Mar ^[1]
  1. [1] Universidad de Almería

     Universidad de Almería

     Almería, España

     
• Localización: Lebret, ISSN-e 2357-5468, ISSN 2145-5996, Nº. 7, 2015, págs. 207-229
• Idioma: español
• DOI: 10.15332/rl.v0i7.1525
• Títulos paralelos:
  • Social Responsibility information disclosure: Comparison between public versus private company in Spain
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El objetivo de este trabajo es examinar la información sobre responsabilidad social divulgada online por empresas públicas frente a las privadas y sus factores determinantes. Para ello, se ha realizado un análisis comparativo así como un análisis de regresión múltiple. Los resultados muestran que las empresas públicas disponen en sus páginas web de mayor información referente al impacto económico y medioambiental de sus actividades, que en el caso de las privadas. Asimismo, se evidencia que el factor “tipo de propiedad” es determinante en las prácticas de transparencia.

  • English

    The aim of this paper is the comparative analysis of the online information disclosed regarding social responsibility between public and private companies, as well as their determining factors. To this end, a comparative analysis followed by a multiple regression analysis was performed. The findings indicate that public companies have greater availability of information in their websites concerning the economic and environmental impact of their activities than private ones. Likewise, it is evidenced that “type of property” is a determining factor for transparency practices.

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