文章基本信息

标题：Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero
本地全文：下载
作者：José Mariano Moneva Abadía ; Eduardo Ortas Fredes
期刊名称：Ekonomiaz : Revista Vasca de Economía
印刷版ISSN：0213-3865
出版年度：2007
卷号：66
期号：III
页码：246-265
出版社：Servicio central de publicacion. Gobierno Vasco
摘要：Recent years have witnessed a steady growth of the number of firms that report on social and environmental information in separate reports, usually according to international standards, like the Global Reporting Initiative. This process has become more important in Spain than in other European countries, the impact on the financial sector is especially relevant. Arguments used to justify this increase are widely different. According to this issue, the objective of this paper is to evaluate the possible relationship between sustainability reporting, as a proxy of social performance, and the market value of the firms quoting in the Continuous Market of the Madrid Stock Exchange for the period 2003-2006. Accordingly, a specific analysis is focused on the financial sector.