文章基本信息

标题：Transparencia en la divulgación de información social en las entidades financieras españolas a través de las memorias RSC en un contexto de crisis
本地全文：下载
作者：Pablo Rodríguez Gutiérrez ; Sandra Mª Sánchez Cañizares ; Fernando J. Fuentes García 等
期刊名称：Universia Business Review
印刷版ISSN：1698-5117
出版年度：2013
卷号：2
期号：38
出版社：Universia Business Review
摘要：The objective of this study is to analyse the phenomenon of Corporate Social Responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the “Legitimacy” and “Stakeholders” theories, the use of CSR can be justified to analyse information disclosure behaviour in your environment. The study methodology used is based on the use of content analysis; more specifically the analysis and comparison of information disclosure practices related to the four pillars of CSR: customers, society, employees and environment. In particular, a database was created, through which we analysed each one of the 124 items of this investigation individually of the 94 CSR reports as well as a responsibility content index (RCI) is proposed to measure the quality and detail of the information provided. The study concludes that the information disclosed is heterogeneous, and to be specific the categories society and environment are the most disclosed overall, although it is entities of a social nature (Savings Banks) that are the most transparent as far as customers and society are concerned.
其他摘要：The objective of this study is to analyse the phenomenon of Corporate Social Responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the “Legitimacy” and “Stakeholders” theories, the use of CSR can be justified to analyse information disclosure behaviour in your environment. The study methodology used is based on the use of content analysis; more specifically the analysis and comparison of information disclosure practices related to the four pillars of CSR: customers, society, employees and environment. In particular, a database was created, through which we analysed each one of the 124 items of this investigation individually of the 94 CSR reports as well as a responsibility content index (RCI) is proposed to measure the quality and detail of the information provided. The study concludes that the information disclosed is heterogeneous, and to be specific the categories society and environment are the most disclosed overall, although it is entities of a social nature (Savings Banks) that are the most transparent as far as customers and society are concerned.