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Determinantes De Los Indicadores De Calidad Divulgativa De Las Memorias De Sostenibilidad: El Caso De La Banca Española

Author

Listed:
  • Pablo RODRIGUEZ-GUTIERREZ
  • Sandra SÁNCHEZ-CAÑIZARES
  • Fernando J. FUENTES-GARCÍA

Abstract

El objetivo de este estudio es analizar el fenómeno de la RSC en el sector financiero español a través de las memorias de sostenibilidad publicadas, de manera específica se trata de identificar qué características empresariales determinan un mayor nivel de comunicación sobre prácticas éticas con su entorno, necesario para evitar que, en el futuro, se repitan problemas en el sector que afecten al conjunto de la sociedad. Basándose en las teorías de la “legitimación social” y de los “grupos de interés”, se puede justificar el empleo de la Responsabilidad social Corporativa para conocer el comportamiento de la entidad con su entorno. La metodología de estudio se basa en el uso del análisis de contenido. The aim of this study is to analyse the phenomenon of CSR in the Spanish financial sector through published sustainability reports, specifically trying to identify what business characteristics determine a higher level of ethical commitment to the environment, necessary to avoid that, in future, be repeated sector problems that affect the whole society. Based on the theories of "social legitimacy" and "stakeholders" it can be justified the use of Corporate Social Responsibility (CSR) in order to know the behaviour of the entity with its environment. The study methodology is based on the use of content analysis.

Suggested Citation

  • Pablo RODRIGUEZ-GUTIERREZ & Sandra SÁNCHEZ-CAÑIZARES & Fernando J. FUENTES-GARCÍA, 2017. "Determinantes De Los Indicadores De Calidad Divulgativa De Las Memorias De Sostenibilidad: El Caso De La Banca Española," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 26(2), pages 43-58.
  • Handle: RePEc:sdo:regaec:v:26:y:2017:i:2_4
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    Keywords

    : RSC; sector financiero; determinantes de divulgación; análisis de contenido. CSR; banking sector; disclosure determinants; content analysis.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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