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Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero

Author

Listed:
  • José Mariano Moneva Abadía

    (Universidad de Zaragoza)

  • Eduardo Ortas Fredes

    (Universidad de Zaragoza)

Abstract

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.

Suggested Citation

  • José Mariano Moneva Abadía & Eduardo Ortas Fredes, 2007. "Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 66(03), pages 246-265.
    • Handle: RePEc:ekz:ekonoz:2007311
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    Cited by:

    1. Fraile, Isabel acero & Fradejas, Nuria alcalde, 2012. "Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 143-178.

    More about this item

    Keywords

    banking; financial performance; sustainability reporting; corporate social responsibility;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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