¿Las empresas contratan la verificación para paliar los efectos de malas noticias sobre sostenibilidad?

• Autores: Isabel María García Sánchez, Beatriz Aibar Guzmán, Cristina Aibar Guzmán
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 513, 2025, págs. 269-298
• Idioma: español
• DOI: 10.51302/rcyt.2025.24665
• Títulos paralelos:
  • Do companies hire assurance services to offset the impact of negative sustainability-related news?
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• Resumen
  • español

    Las noticias sobre comportamientos empresariales inadecuados desde el punto de vista medioambiental, social y de gobernanza (ESG) publicadas en los medios de comunicación sitúan a las compañías en situaciones delicadas y constituyen un riesgo reputacional que puede conllevar efectos adversos en el valor de la empresa. En este trabajo analizamos si estas noticias negativas conllevan decisiones empresariales encaminadas a garantizar la con-fianza de los grupos de interés, tales como la contratación de un servicio de verificación de la información de sostenibilidad divulgada. Los resultados obtenidos para una muestra de 1.687 compañías europeas indican que la cobertura mediática de prácticas ESG cuestionables favo-rece la contratación de un servicio de verificación, si bien no determina que este servicio tenga un alcance completo sobre el informe o memoria de sostenibilidad que abarca la totalidad de las actividades empresariales

  • English

    News of environmental, social and governance (ESG) malpractice by companies published in the media puts companies in a delicate situation and represents a reputational risk that can have a negative impact on the value of the company. In this paper, we analyse whether these negative news stories lead to business decisions aimed at ensuring stakeholder confidence, such as hiring an assurance service for the sustainability information disclosed. The results obtained for a sample of 1,687 European companies indicate that media coverage of questionable ESG practices favours hiring a assurance service, although it does not determine that this service has a full scope on the sustainability report covering the entire business activities

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