Características del consejo de administración e información en materia de Responsabilidad Social Corporativa
ISSN: 0210-2412
Año de publicación: 2009
Número: 141
Páginas: 107-135
Tipo: Artículo
Otras publicaciones en: Revista española de financiación y contabilidad
Resumen
Determinados comportamientos medioambientales y sociales han incrementado la presión social sobre la actividad económica de las empresas. Para paliar sus efectos, éstas han generado una vía de legitimación: la divulgación de información sobre responsabilidad social corporativa. El presente trabajo tiene como objetivo establecer la relación existente entre ciertas características del Consejo de Administración y la divulgación de información social corporativa. Los resultados obtenidos evidencian un importante efecto positivo de la independencia y la diversidad del Consejo en las prácticas divulgativas, impulsado básicamente por los consejeros independientes; mientras que la diversidad de la organización influye negativamente en distintas fases de las mismas. Por el contrario, no se detecta incidencia alguna de su nivel de actividad y de la reputación de su Presidente.
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