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Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)

Author

Listed:
  • Nagore Aranguren Gómez

    (Universidad de Deusto)

  • Elena Ochoa Laburu

    (Universidad de Deusto)

  • Juan Luis Ochoa Laburu

    (Universidad de Deusto)

Abstract

This paper sets out to analyze the disclosure of mandatory social and environmental information by a sample of large companies in Gipuzkoa after the new accounting standard «Plan General Contable 2007» was issued and came into force in Spain in 2008. The objective of this study is to explore the impact of the new standard in the disclosure of mandatory social and environmental information. To that end the content analysis of the annual reports for 2007 and 2008 was carried out and two disclosure indexes were developed. Results evidence a high level of compliance with the standard but low quality information. Companies under study seem to respond to changes in the regulatory framework accepting it but in many cases only symbolically.

Suggested Citation

  • Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu, 2013. "Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 84(03), pages 320-345.
    • Handle: RePEc:ekz:ekonoz:2013312
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    More about this item

    Keywords

    corporate social responsibility; mandatory information; content analysis; Plan General Contable 2007;
    All these keywords.

    JEL classification:

    • 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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