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An Approach to Corporate Volunteering in Spain

Author

Listed:
  • Ana Lor-Serrano

    (Doctoral School, University of Zaragoza, 44003 Teruel, Spain)

  • Luisa Esteban-Salvador

    (Department of Accounting and Finance, University of Zaragoza, 44003 Teruel, Spain)

Abstract

This study aims to analyse the role of corporate volunteerism in the framework of corporate social responsibility of enterprises. After reviewing the active components in the employee volunteering concept, we present the steps taken at the European level in this area, focusing on Spain’s situation. We start with a search and comparison of information on the topic published by the major Spanish listed companies. This first approach verifies that the data are disclosed from various sources and presented heterogeneously. Then, we identify the sector that concentrates a more significant number of employees in volunteer activities. Subsequently, we focus on this sector to explore the type of volunteer activities these companies reveal according to Spanish legislation. The study sheds light on corporate governance practices, especially the disclosure of information about this activity type.

Suggested Citation

  • Ana Lor-Serrano & Luisa Esteban-Salvador, 2021. "An Approach to Corporate Volunteering in Spain," Social Sciences, MDPI, vol. 10(3), pages 1-17, February.
    • Handle: RePEc:gam:jscscx:v:10:y:2021:i:3:p:80-:d:506918
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    References listed on IDEAS

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