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Informaci¢n medioambiental, contabilidad y teor¡a de la legitimaci¢n. Empresas cotizadas: 1997-1999

Author

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  • Husillos Carqu‚s, Francisco Javier

    () (Departamento de Econom¡a de la Empresa, Universidad Carlos III de Madrid)

Abstract

¨Por qu‚ las empresas espa¤olas que cotizan en bolsa emiten informaci¢n medioambiental en sus estados financieros?. Esta es la pregunta a la que se ha intentado dar respuesta en esta investigaci¢n. Para ello se ha acudido a la teor¡a de la legitimaci¢n y se ha empleado la metodolog¡a del an lisis de contenidos de una forma mucho m s rigurosa y expresa de lo que se ha hecho nunca en este tipo de literatura en Espa¤a. Los resultados obtenidos son compatibles con la aseveraci¢n de que las firmas analizadas revelan informaci¢n medioambiental con el fin de alinear las expectativas y la percepci¢n que la sociedad tiene de como las empresas deben comportarse con respecto al medioambiente.

Suggested Citation

  • Husillos Carqu‚s, Francisco Javier, 2004. "Informaci¢n medioambiental, contabilidad y teor¡a de la legitimaci¢n. Empresas cotizadas: 1997-1999," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2004-07, Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto.
  • Handle: RePEc:ntd:wpaper:2004-07
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