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Análisis de los determinantes de la transparencia en Responsabilidad Social Corporativa desde la perspectiva del buen gobierno

Author

Listed:
  • Laura Cabeza García

    (Universidad de León)

  • Roberto Fernández Gago

    (Universidad de León)

  • Lorena Matilla Fernández

    (Universidad de León)

Abstract

This paper studies the relationship between firm corporate governance and corporate social responsibility (CSR) disclosure. Using a sample of 38 Spanish listed companies over the period 2005-2010 and considering together proxies for firm ownership structure and board of directors characteristics, the pool OLS clustered at firm level results point out that the later are those variables that significantly influence firm CSR disclosure. More specifically, the larger the number of women in the board and the lower the board size the higher the level of disclosure about the social actions that firms carry out.

Suggested Citation

  • Laura Cabeza García & Roberto Fernández Gago & Lorena Matilla Fernández, 2013. "Análisis de los determinantes de la transparencia en Responsabilidad Social Corporativa desde la perspectiva del buen gobierno," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 83(02), pages 273-296.
    • Handle: RePEc:ekz:ekonoz:2013211
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    Citations

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    Cited by:

    1. José-Luis Godos-Díez & Laura Cabeza-García & Daniel Alonso-Martínez & Roberto Fernández-Gago, 2018. "Factors influencing board of directors’ decision-making process as determinants of CSR engagement," Review of Managerial Science, Springer, vol. 12(1), pages 229-253, January.

    More about this item

    Keywords

    Corporate Social Responsibility (CSR) disclosure; corporate governance; ownership structure; Board of Directors characteristics;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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