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)
Pablo Rodríguez Gutiérrez, Fernando José Fuentes García y Sandra Sánchez Cañizares
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 internal activity of the company remains concerned about the most institutions to address the impacts of their activities as financial intermediaries.
Alternative title: | Information disclosure customers, community, employees and environment in Spanish bank sector through the corporate social responsibility memories (2007-2010) |
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Year of publication: |
September/December 2013
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Authors: | Rodríguez Gutiérrez, Pablo ; Fuentes García, Fernando José ; Sánchez-Cañizares, Sandra María |
Published in: |
Investigaciones europeas de Dirección y Economía de la Empresa : IEDEE. - Barcelona [u.a.] : Elsevier Espãna, ISSN 2309-575X, ZDB-ID 2614222-3. - Vol. 19.2013, 3, p. 180-187
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Subject: | Content analysis | Financial institutions | Global reporting initiative | Corporate social responsibility |
Saved in:
freely available
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | Spanish |
Notes: | Zusammenfassung in englischer Sprache |
Other identifiers: | 10.1016/j.iedee.2012.12.002 [DOI] hdl:10419/193719 [Handle] |
Classification: | M14 - Corporate Culture; Social Responsibility |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011957438