IDEAS home Printed from https://ideas.repec.org/a/idi/jiedee/v19y2013i3p180-187.html
   My bibliography  Save this article

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)

Author

Listed:
  • Rodríguez Gutiérrez, Pablo

    () (Universidad de Córdoba (España))

  • Fuentes García, Fernando José

    () (Universidad de Córdoba (España))

  • Sánchez Cañizares, Sandra

    () (Universidad de Córdoba (España))

Abstract

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.

Suggested Citation

  • Rodríguez Gutiérrez, Pablo & Fuentes García, Fernando José & Sánchez Cañizares, Sandra, 2013. "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) / Info," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 19(3), pages 180-187.
  • Handle: RePEc:idi:jiedee:v:19:y:2013:i:3:p:180-187
    as

    Download full text from publisher

    File URL: http://zl.elsevier.es/en/revista/investigaciones-europeas-direccion-economia-empresa-345/resumen/information-disclosure-customers-community-employees-90218052
    File Function: complete text
    Download Restriction: no

    More about this item

    Keywords

    Análisis de contenido; Entidades financieras; Global reporting initiative; Responsabilidad social corporativa; Content analysis; Financial institutions; Global reporting initiative; Corporate social responsibility;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idi:jiedee:v:19:y:2013:i:3:p:180-187. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tony Crespo Franco). General contact details of provider: http://www.aedem-virtual.com/es/journal/iedee .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.