Responsabilidad social empresarial: Estudio sobre la adherencia a Global Reporting Initiative (GRI) en la divulgación de sostenibilidad
Palabras clave:
responsabilidad social empresarial, sostenibilidad, Glogal Reporting Initiative, Iberoamérica
Resumen
El objetivo del presente estudio es el de analizar factores corporativos que explican la presentación de memorias de sostenibilidad bajo directrices de Global Reportin Initiative en Iberoamérica. Se parte de un análisis descriptivo de las empresas para posteriormente realizar el estudio empírico a través de un análisis de regresión logística (logit) a partir del cual, se identifican los factores corporativos que influyen el nivel de adherencia de la información contenida en las memorias reportadas durante el periodo en estudio. Se concluye que el número de organizaciones que buscan estandarizar su proceso de divulgación de memorias de sostenibilidad, usando las directrices del Global Reportin Initiative, es cada vez mayor y la decisión de alcanzar mejores niveles de adherencia a sus directrices, viene determinado por el tamaño de la empresa, sector al que pertenecen, el aseguramiento de las memorias y la cotización de sus valores en el mercado bursátil. El aporte consiste en observar el crecimiento del interés por el reporte de memorias y las características que influyen sobre la adherencia a directrices de GRI como estándar de reconocida calidad informativa a nivel mundial. El estudio resalta la importancia de la comunicación voluntaria de actividades de sostenibilidad.
Citas
AECA (2004). Marco conceptual de la responsabilidad social corporativa. Documento Nº 1 de la serie de Responsabilidad Social Corporativa. Madrid. Asociación Española de Contabilidad y Administración de Empresas
Alberici, A., y Querci, F. (2016). The quality of disclosures on environmental policy: The Profile of financial intermediaries. Corporate Social Responsibility and Environmental Management, 23(5), pp. 283-296. https://doi.org/10.1002/csr.1375
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476-496. doi/10.1108/02686900610667256/full/html
Archel, P. (2003). Las memorias de sostenibilidad de la Global Reporting Initiative. Memorias del Quinto congreso de Economía de Navarra. Navarra. 2003.
Brammer, S. y Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120-136.
Brammer, S., y Pavelin, S. (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance & Accounting, 33(7‐8), 1168-1188. https://doi.org/10.1002/bse.506
Branco, M. C., y Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685-701. https://doi.org/10.1007/s10551-007-9658-z
Brown, H., Szejnwald de Jong, M., y Levy, D. (2009). Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6), 571-580. https://doi.org/10.1016/j.jclepro.2008.12.009
Casilda, R. (2013). América Latina, una potencia emergente en el siglo XXI. Boletín Económico de ICE, 3039, pp 25-32.
Chen, S., y Bouvain, P. (2009). Is corporate responsibility converging? A comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(1), 299-317. https://doi.org/10.1007/s10551-008-9794-0
Ching, H., Gerab, F. y Toste, T. (2013). Analysis of sustainability reports and quality of information disclosed of top Brazilian companies. International Business Research, 6(10), 62. http://doi.org/10.5539/ibr.v6n10p62
Clarkson, P., Li, Y., Richardson, G., y Vasvari, F. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327. https://www.sciencedirect.com/science/article/pii/S0361-3682(07)00045-1
Cormier, D., Magnan, M., y Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1), 3-39. https://doi.org/10.1080/0963818042000339617 .
Cormier, D., y Magnan, M. (2003). Environmental reporting management: a continental European perspective. Journal of Accounting and Public Policy, 22(1), 43-62.
D’Amico, E., Coluccia, D., Fontana, S., y Solimene, S. (2016). Factors influencing corporate environmental disclosure. Business Strategy and the Environment, 25(3), 178-192. http://doi.org/10.1002/bse.1865
De Villiers, C., y Marques, A. (2016). Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. Accounting and Business Research, 46(2), 167-195. https://doi.org/10.1080/00014788.2015.1039476
Deegan, C. (2004). Environmental disclosures and share prices - A discussion about efforts to study this relationship. Accounting Forum, 28(1), 87-97. http://doi.org/10.1016/j.accfor.2004.04.007
Deegan, C., y Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187-199.
Den Hond, F., y De Bakker, F. (2007). Ideologically motivated activism: How activist groups influence corporate social change activities. Academy of Management Review, 32(3), 901-924.
Dos Santos, T., (2006). El desarrollo latinoamericano: pasado, presente y futuro. un homenaje a André Gunder Frank. Tendencias, Revista de la Facultad de Ciencias Económicas y Administrativas, VII(2), 139-166.
Freundlieb, M., Gräuler, M., y Teuteberg, F. (2014). A conceptual framework for the quality evaluation of sustainability reports. Management Research Review, 37(1), 19-44. http://doi.org/10.1108 / MRR-04-2012-0087
Fuente, J., Garcia-Sánchez, I. M., y Lozano, M. B. (2017), The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. http://doi.org/10.1016/j.jclepro.2016.09.155
Gallén, M. L., y Peraita, C. (2017), The relationship between femininity and sustainability reporting. Corporate Social Responsibility and Environmental Management, 24(6), 496-508.
García-Ayuso, M., y Larrinaga, C. (2003). Environmental disclosure in Spain: Corporate characteristics and media exposure. Spanish Journal of Finance and Accounting, 32(115), 184-214.
García-Sánchez, María y Martínez-Ferrero, Jennifer (2017). Independent directors and CSR disclosures: The moderating effects of proprietary costs. Corporate Social Responsibility and Environmental Management, 24(1), 28-43. http://doi.org/10.1002/csr.1389
Garofoli, G. (2009). Las experiencias de desarrollo económico local en Europa: las enseñanzas para América Latina URB-AL III. Desarrollo económico local en Europa
Gautam, R. y Singh, A. (2010). Corporate Social Responsibility practices in India: A study of top 500 companies. Global Business and Management Research: An International Journal, 2(1), 41-56.
Gray, R., Javad, M., Power, D. y Sinclair, D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of business finance & accounting, 28(3‐4), 327-356. http://doi.org/10.1111/1468-5957.00376
GRI (2002). Guía para la Elaboración de Memorias de Sostenibilidad sobre el desempeño económico, ambiental y social de la empresa. http://www.lomag-man.org/environnement/guides_documentation/SpanishTranslation.pdf.
GRI (2013). G4 Guía para la elaboración de memorias de sostenibilidad. available at: http://www.globalreporting.org/standards/gri-standards-translations/gri-standards-spanish-translations-download-center/
Guillén, M., Melé, D., y Murphy, P. (2003). European vs. American Approaches to Institutionalization of Business Ethics: The Spanish Case. Business Ethics. A European Review, 11(2), http://doi.org/10.1111/1467-8608.00273
Haddock‐Fraser, J., y Fraser, I., (2008). Assessing corporate environmental reporting motivations: Differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies. Corporate Social Responsibility and Environmental Management, 15(3), 140-155. http://doi.org/10.1002/csr.147
Haniffa, R., y Cooke, T. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430. http://doi.org/10.1016/j.jaccpubpol.2005.06.001
Hodge, K., Subramaniam, N., y Stewart, J. (2009), Assurance of sustainability reports: Impact on report users’ confidence and perceptions of information credibility. Australian accounting review, 19(3), 178-194. http://doi.org/10.1111/j.1835-2561.2009.00056.x
Holder-Webb, L.i, Cohen, J., Nath, L., y Wood, D. (2009). The supply of Corporate Social Responsibility disclosures among US firms. Journal of Business Ethics, 84(4), 497-527. doi: 10.1007/s10551-008-9721-4.
Hossain, M., y Reaz, M. (2007). The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management, 14(5), 274-288. http://doi.org/10.1002/csr.154
Joseph, C., y Taplin, R. (2011). The measurement of sustainability disclosure: Abundance versus occurrence. Accounting Forum, 35(1), 19-31. http://doi.org/10.1016/j.accfor.2010.11.002
Lee, T., y Hutchison, P. (2005). The decision to disclose environmental information: A research review and agenda. Advances in accounting, 21, 83-111. http://doi.org/10.1016/S0882-6110(05)21004-0
Legendre, S., y Coderre, F. (2013). Determinants of GRI G3 application levels: the case of the fortune global 500. Corporate Social Responsibility and Environmental Management, 20(3), 182-192.
Liu, X., y Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6), 593-600. http://doi.org/10.1016/j.jclepro.2008.10.001
Martin, A., y Hadley, D. (2008). Corporate environmental non‐reporting–a UK FTSE 350 perspective. Business Strategy and the Environment, 17(4), 245-259. http://doi.org/10.1002/bse.518
Moroney, R., Windsor, C., y Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(3), 903-939. http://doi.org/10.1111/j.1467-629X.2011.00413.x
Naser, K., Al-Hussaini, A., Al-Kwari, D., y Nuseibeh, R. (2006). Determinants of Corporate Social disclosure in developing countries: The case of Qatar. Advances in International Accounting, 19, 1-23. http://doi.org/10.1016/S0897-3660(06)19001-7
Nazari, J., Hrazdil, K. y Mahmoudian, F. (2017). Assessing social and environmental performance through narrative complexity in CSR reports. Journal of Contemporary Accounting and Economic, 13(2), 166-178. http://doi.org/10.1016/j.jcae.2017.05.002
Odriozola, M., y Baraibar‐Diez, E. (2017). Is corporate reputation associated with quality of CSR reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121-132. http://doi.org/10.1002/csr.1399
Orsato, R. (2006). Competitive environmental strategies: when does it pay to be green?. California management review, 48(2), 127-143. http://doi.org/10.2307/41166341
Osma, B., y Noguer, B. (2007). The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain. Corporate Governance: An International Review, 15(6), 1413-1428. https://doi.org/10.1111/j.1467-8683.2007.00654.x
Patten, D. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773.
Pérez-Batres, L., Miller, V., Pisani, M., Henriques, I., y Renau-Sepulveda, J. (2012). Why do firms engage in national sustainability programs and transparent sustainability reporting?, Management International Review, 52(1), 107-136. http://doi.org/10.1007 / s11575-011-0098-8
Pozniak, L., Ferauge, P., Arnone, L. y Geerts, A. (2011). Determinats of internet Corporate Social Responsability Communication, Global. Journal of Business Research, 5(4), 1-14.
Puppim de Oliveira, J. (2005). Uma avaliação dos balanços sociais das 500 maiores, RAE-Revista de Administrasao de Empresas, 4(1), 25-37.
Qiu, Y., Shaukat, A. y Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102-116. http://doi.org/10.1016 / j.bar.2014.10.007
Quaak, L., Aalbers, T. y Goedee, J. (2007). Transparency of Corporate Social Responsibility in Dutch breweries. Journal of Business Ethics, 76(3), 293-308. http://doi.org/10.1007/s10551-006-9282-3
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366.
Schamann, E. (2015). Evolución de los mercados bursátiles iberoamericanos en la última década. En: Fundación Instituto Iberoamericano de Mercados de Valores (IIMV). El Gobierno Corporativo en Iberoamérica, pp.1-592. http://www.iimv.org/iimv-wp-1-0/resources/uploads/2015/04/gobierno-corporativo_web.pdf
Sierra-García, L., García-Benau, M., y Zorio, A. (2014). Credibilidad en Latinoamérica del informe de responsabilidad social corporativa. RAE-Revista de Administrasao de Empresas, 54(1).
Siew, R. (2015). A review of corporate sustainability reporting tools (SRTs). Journal of environmental management, 164, 180-195. http://doi.org/10.1016/ j.jenvman.2015.09.010
Simnett, R., Vanstraelen, A. y Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967. http://doi.org/10.2308/accr.2009.84.3.937
Stanny, E., y Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15(6), 338-348. http://doi.org/10.1002/csr.175
Williams, C. (1999). The securities and exchange commission and corporate social transparency. Harvard Law Review, 1197-1311.
Zeng, S., Xu, X., Yin, H. T., y Tam, C. M. (2012), Factors that drive Chinese listed companies in voluntary disclosure of environmental information. Journal of Business Ethics, 109(3), 309-321.
Zorio, A., Garcia-Benau, M. A., y Sierra, L. (2013). Sustainability development and the quality of assurance reports: empirical evidence. Business Strategy and the Environment, 22(7), 484-500.
Alberici, A., y Querci, F. (2016). The quality of disclosures on environmental policy: The Profile of financial intermediaries. Corporate Social Responsibility and Environmental Management, 23(5), pp. 283-296. https://doi.org/10.1002/csr.1375
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5), 476-496. doi/10.1108/02686900610667256/full/html
Archel, P. (2003). Las memorias de sostenibilidad de la Global Reporting Initiative. Memorias del Quinto congreso de Economía de Navarra. Navarra. 2003.
Brammer, S. y Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120-136.
Brammer, S., y Pavelin, S. (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance & Accounting, 33(7‐8), 1168-1188. https://doi.org/10.1002/bse.506
Branco, M. C., y Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685-701. https://doi.org/10.1007/s10551-007-9658-z
Brown, H., Szejnwald de Jong, M., y Levy, D. (2009). Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6), 571-580. https://doi.org/10.1016/j.jclepro.2008.12.009
Casilda, R. (2013). América Latina, una potencia emergente en el siglo XXI. Boletín Económico de ICE, 3039, pp 25-32.
Chen, S., y Bouvain, P. (2009). Is corporate responsibility converging? A comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(1), 299-317. https://doi.org/10.1007/s10551-008-9794-0
Ching, H., Gerab, F. y Toste, T. (2013). Analysis of sustainability reports and quality of information disclosed of top Brazilian companies. International Business Research, 6(10), 62. http://doi.org/10.5539/ibr.v6n10p62
Clarkson, P., Li, Y., Richardson, G., y Vasvari, F. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327. https://www.sciencedirect.com/science/article/pii/S0361-3682(07)00045-1
Cormier, D., Magnan, M., y Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1), 3-39. https://doi.org/10.1080/0963818042000339617 .
Cormier, D., y Magnan, M. (2003). Environmental reporting management: a continental European perspective. Journal of Accounting and Public Policy, 22(1), 43-62.
D’Amico, E., Coluccia, D., Fontana, S., y Solimene, S. (2016). Factors influencing corporate environmental disclosure. Business Strategy and the Environment, 25(3), 178-192. http://doi.org/10.1002/bse.1865
De Villiers, C., y Marques, A. (2016). Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. Accounting and Business Research, 46(2), 167-195. https://doi.org/10.1080/00014788.2015.1039476
Deegan, C. (2004). Environmental disclosures and share prices - A discussion about efforts to study this relationship. Accounting Forum, 28(1), 87-97. http://doi.org/10.1016/j.accfor.2004.04.007
Deegan, C., y Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187-199.
Den Hond, F., y De Bakker, F. (2007). Ideologically motivated activism: How activist groups influence corporate social change activities. Academy of Management Review, 32(3), 901-924.
Dos Santos, T., (2006). El desarrollo latinoamericano: pasado, presente y futuro. un homenaje a André Gunder Frank. Tendencias, Revista de la Facultad de Ciencias Económicas y Administrativas, VII(2), 139-166.
Freundlieb, M., Gräuler, M., y Teuteberg, F. (2014). A conceptual framework for the quality evaluation of sustainability reports. Management Research Review, 37(1), 19-44. http://doi.org/10.1108 / MRR-04-2012-0087
Fuente, J., Garcia-Sánchez, I. M., y Lozano, M. B. (2017), The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750. http://doi.org/10.1016/j.jclepro.2016.09.155
Gallén, M. L., y Peraita, C. (2017), The relationship between femininity and sustainability reporting. Corporate Social Responsibility and Environmental Management, 24(6), 496-508.
García-Ayuso, M., y Larrinaga, C. (2003). Environmental disclosure in Spain: Corporate characteristics and media exposure. Spanish Journal of Finance and Accounting, 32(115), 184-214.
García-Sánchez, María y Martínez-Ferrero, Jennifer (2017). Independent directors and CSR disclosures: The moderating effects of proprietary costs. Corporate Social Responsibility and Environmental Management, 24(1), 28-43. http://doi.org/10.1002/csr.1389
Garofoli, G. (2009). Las experiencias de desarrollo económico local en Europa: las enseñanzas para América Latina URB-AL III. Desarrollo económico local en Europa
Gautam, R. y Singh, A. (2010). Corporate Social Responsibility practices in India: A study of top 500 companies. Global Business and Management Research: An International Journal, 2(1), 41-56.
Gray, R., Javad, M., Power, D. y Sinclair, D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of business finance & accounting, 28(3‐4), 327-356. http://doi.org/10.1111/1468-5957.00376
GRI (2002). Guía para la Elaboración de Memorias de Sostenibilidad sobre el desempeño económico, ambiental y social de la empresa. http://www.lomag-man.org/environnement/guides_documentation/SpanishTranslation.pdf.
GRI (2013). G4 Guía para la elaboración de memorias de sostenibilidad. available at: http://www.globalreporting.org/standards/gri-standards-translations/gri-standards-spanish-translations-download-center/
Guillén, M., Melé, D., y Murphy, P. (2003). European vs. American Approaches to Institutionalization of Business Ethics: The Spanish Case. Business Ethics. A European Review, 11(2), http://doi.org/10.1111/1467-8608.00273
Haddock‐Fraser, J., y Fraser, I., (2008). Assessing corporate environmental reporting motivations: Differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies. Corporate Social Responsibility and Environmental Management, 15(3), 140-155. http://doi.org/10.1002/csr.147
Haniffa, R., y Cooke, T. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430. http://doi.org/10.1016/j.jaccpubpol.2005.06.001
Hodge, K., Subramaniam, N., y Stewart, J. (2009), Assurance of sustainability reports: Impact on report users’ confidence and perceptions of information credibility. Australian accounting review, 19(3), 178-194. http://doi.org/10.1111/j.1835-2561.2009.00056.x
Holder-Webb, L.i, Cohen, J., Nath, L., y Wood, D. (2009). The supply of Corporate Social Responsibility disclosures among US firms. Journal of Business Ethics, 84(4), 497-527. doi: 10.1007/s10551-008-9721-4.
Hossain, M., y Reaz, M. (2007). The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management, 14(5), 274-288. http://doi.org/10.1002/csr.154
Joseph, C., y Taplin, R. (2011). The measurement of sustainability disclosure: Abundance versus occurrence. Accounting Forum, 35(1), 19-31. http://doi.org/10.1016/j.accfor.2010.11.002
Lee, T., y Hutchison, P. (2005). The decision to disclose environmental information: A research review and agenda. Advances in accounting, 21, 83-111. http://doi.org/10.1016/S0882-6110(05)21004-0
Legendre, S., y Coderre, F. (2013). Determinants of GRI G3 application levels: the case of the fortune global 500. Corporate Social Responsibility and Environmental Management, 20(3), 182-192.
Liu, X., y Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6), 593-600. http://doi.org/10.1016/j.jclepro.2008.10.001
Martin, A., y Hadley, D. (2008). Corporate environmental non‐reporting–a UK FTSE 350 perspective. Business Strategy and the Environment, 17(4), 245-259. http://doi.org/10.1002/bse.518
Moroney, R., Windsor, C., y Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis. Accounting & Finance, 52(3), 903-939. http://doi.org/10.1111/j.1467-629X.2011.00413.x
Naser, K., Al-Hussaini, A., Al-Kwari, D., y Nuseibeh, R. (2006). Determinants of Corporate Social disclosure in developing countries: The case of Qatar. Advances in International Accounting, 19, 1-23. http://doi.org/10.1016/S0897-3660(06)19001-7
Nazari, J., Hrazdil, K. y Mahmoudian, F. (2017). Assessing social and environmental performance through narrative complexity in CSR reports. Journal of Contemporary Accounting and Economic, 13(2), 166-178. http://doi.org/10.1016/j.jcae.2017.05.002
Odriozola, M., y Baraibar‐Diez, E. (2017). Is corporate reputation associated with quality of CSR reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121-132. http://doi.org/10.1002/csr.1399
Orsato, R. (2006). Competitive environmental strategies: when does it pay to be green?. California management review, 48(2), 127-143. http://doi.org/10.2307/41166341
Osma, B., y Noguer, B. (2007). The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain. Corporate Governance: An International Review, 15(6), 1413-1428. https://doi.org/10.1111/j.1467-8683.2007.00654.x
Patten, D. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773.
Pérez-Batres, L., Miller, V., Pisani, M., Henriques, I., y Renau-Sepulveda, J. (2012). Why do firms engage in national sustainability programs and transparent sustainability reporting?, Management International Review, 52(1), 107-136. http://doi.org/10.1007 / s11575-011-0098-8
Pozniak, L., Ferauge, P., Arnone, L. y Geerts, A. (2011). Determinats of internet Corporate Social Responsability Communication, Global. Journal of Business Research, 5(4), 1-14.
Puppim de Oliveira, J. (2005). Uma avaliação dos balanços sociais das 500 maiores, RAE-Revista de Administrasao de Empresas, 4(1), 25-37.
Qiu, Y., Shaukat, A. y Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102-116. http://doi.org/10.1016 / j.bar.2014.10.007
Quaak, L., Aalbers, T. y Goedee, J. (2007). Transparency of Corporate Social Responsibility in Dutch breweries. Journal of Business Ethics, 76(3), 293-308. http://doi.org/10.1007/s10551-006-9282-3
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366.
Schamann, E. (2015). Evolución de los mercados bursátiles iberoamericanos en la última década. En: Fundación Instituto Iberoamericano de Mercados de Valores (IIMV). El Gobierno Corporativo en Iberoamérica, pp.1-592. http://www.iimv.org/iimv-wp-1-0/resources/uploads/2015/04/gobierno-corporativo_web.pdf
Sierra-García, L., García-Benau, M., y Zorio, A. (2014). Credibilidad en Latinoamérica del informe de responsabilidad social corporativa. RAE-Revista de Administrasao de Empresas, 54(1).
Siew, R. (2015). A review of corporate sustainability reporting tools (SRTs). Journal of environmental management, 164, 180-195. http://doi.org/10.1016/ j.jenvman.2015.09.010
Simnett, R., Vanstraelen, A. y Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967. http://doi.org/10.2308/accr.2009.84.3.937
Stanny, E., y Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15(6), 338-348. http://doi.org/10.1002/csr.175
Williams, C. (1999). The securities and exchange commission and corporate social transparency. Harvard Law Review, 1197-1311.
Zeng, S., Xu, X., Yin, H. T., y Tam, C. M. (2012), Factors that drive Chinese listed companies in voluntary disclosure of environmental information. Journal of Business Ethics, 109(3), 309-321.
Zorio, A., Garcia-Benau, M. A., y Sierra, L. (2013). Sustainability development and the quality of assurance reports: empirical evidence. Business Strategy and the Environment, 22(7), 484-500.
Publicado
2020-12-01
Cómo citar
Castillo Muñoz, C. A., Ripoll Feliu, V., & Urquidi Martin, A. C. (2020). Responsabilidad social empresarial: Estudio sobre la adherencia a Global Reporting Initiative (GRI) en la divulgación de sostenibilidad. Revista Venezolana De Gerencia, 25(4), 148-166. Recuperado a partir de https://www.produccioncientificaluz.org/index.php/rvg/article/view/35182
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