Revelación de información de responsabilidad social en el sector financiero argentino. Factores explicativos.

CAPIC REVIEW

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Title Revelación de información de responsabilidad social en el sector financiero argentino. Factores explicativos.
Social responsibility information´s disclosure in the argentine financial sector. Explanatory factors.
 
Creator PASTOR, SANDRA
RAFFAELLI, PABLO
JUGON, MONICA
 
Subject corporate social responsibility
information disclosure
financial sector
divulgación de información
responsabilidad social empresarial
sector financiero
 
Description En el presente trabajo, se analiza la cantidad de información divulgada sobre la gestión social, económica y ambiental de las entidades financieras argentinas y los factores explicativos de la revelación.
 En base a los fundamentos de la teoría de los costos políticos se estudian los determinantes de la divulgación voluntaria de información corporativa a través de un modelo de regresión lineal.
Los resultados obtenidos concuerdan con estudios anteriores (Gamerschlag et al., 2011), asociándose de manera positiva la cantidad de información de Responsabilidad social empresaria (RSE) divulgada con una mayor visibilidad de la empresa, una estructura de propiedad de los accionistas más dispersa y la auditoria de los informes de RSE, resultando inversa su relación con la rentabilidad.
Las conclusiones arribadas se fortalecen a partir de la desagregación del índice general en los aspectos ambiental, social y económico de manera particular.
In this paper, the amount of information disclosed on the social, economic and environmental management of argentine financial institutions and the explanatory factors of the disclosure is analysed.
Based on the fundamentals of the theory of political costs, the determinants of the voluntary disclosure of corporate information are studied through a linear regression model.
The results obtained agree with previous studies (Gamerschlag et al., 2011), associating positively the amount of CSR information disclosed with greater visibility of the company, a structure of ownership of the most dispersed shareholders and the audit of reports of CSR, its relationship with profitability being inverse.
The conclusions obtained are strengthened from the disaggregation of the general index in the environmental, social and economic aspects in a particular way.
 
Publisher Conferencia Académica Permanente de Investigación Contable
 
Date 2019-08-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo evaluado por pares
 
Format application/pdf
 
Identifier https://capicreview.com/index.php/capicreview/article/view/60
10.35928/cr.vol17.2019.60
 
Source CAPIC REVIEW; Vol 17 (2019): CAPIC REVIEW; 1-14
CAPIC REVIEW; Vol. 17 (2019): CAPIC REVIEW; 1-14
0718-4662
0718-4654
10.35928/cr.vol17.2019
 
Language spa
 
Relation https://capicreview.com/index.php/capicreview/article/view/60/60
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Rights Derechos de autor 2019 SANDRA PASTOR, PABLO RAFFAELLI, MONICA JUGON
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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