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Revelación De Información Sobre Clientes, Comunidad, Empleados Y Medio Ambiente En Las Entidades Financieras Españolas A Través De Las Memorias De Responsabilidad Social Corporativa (2007-2010) / Information Disclosure Customers, Community, Employees And Environment In Spanish Bank Sector Through The Corporate Social Responsibility Memories (2007-2010)

  • Rodríguez Gutiérrez, Pablo


    (Universidad de Córdoba (España))

  • Fuentes García, Fernando José


    (Universidad de Córdoba (España))

  • Sánchez Cañizares, Sandra


    (Universidad de Córdoba (España))

Registered author(s):

    El objetivo del presente trabajo es analizar el fenómeno de la responsabilidad social corporativa (RSC) en el sector bancario español a través las memorias de responsabilidad social. Partiendo de la teorías de la legitimidad y de la teoría stakeholder se justifica el empleo de la RSC para analizar el comportamiento informativo sobre su entorno. Como metodología de estudio se emplea el análisis del contenido; en concreto se analizan y comparan las prácticas informativas en relación con 4 pilares sobre los que la RSC se organiza: clientes, comunidad, empleados y medio ambiente. En particular se propone un índice de contenido de responsabilidad (IDR) que mide la calidad y el detalle de la información suministrada. El estudio concluye que la información divulgada es heterogénea, y en particular las categorías comunidad y medio ambiente son las más divulgadas de modo general, si bien son las entidades de naturaleza social (cajas de ahorro y cooperativas de crédito) las más transparentes en cuanto a clientes y a comunidad se refiere. / The aim of this paper is to analyze the phenomenon of corporate social responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the theories of legitimacy and Stakeholders justified the use of CSR to analyze the behavior information about its environment. As survey methodology used content analysis, in particular are analyzed and compared the information practices in relation to four pillars on which the RSC is organized: customers, community, employees and the environment. In particular, it proposes a content index of liability (IDR) that measures the quality and detail of information provided. The study concludes that the community and environment categories are the most generally reported, although nature are social institutions (savings banks and credit unions) more transparent about customers and community is concerned, on the evolution during the recent years have seen that the transparency of information does not increase, but remains stable or even decreased as in the case of the contents on customers, in addition, we find that the contents are related to the nternal activity of the company remains concerned about the most institutions to address the impacts of their activities as financial intermediaries.

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    Article provided by Academia Europea de Dirección y Economía de la Empresa (AEDEM) in its journal Investigaciones Europeas de Dirección y Economía de la Empresa.

    Volume (Year): 19 (2013)
    Issue (Month): 3 ()
    Pages: 180-187

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    Handle: RePEc:idi:jiedee:v:19:y:2013:i:3:p:180-187
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