Sector bancario a nivel mundial y los factores que influyen en su información sobre responsabilidad social corporativa

Juana Alonso Cañadas, Laura Saraite, Arturo Haro de Rosario, Carmen Caba-Pérez

Resumen


La penalización, por parte de los diferentes stakeholders, de conductas impropias y poco responsables dentro del sector financiero internacional, han derivado en la adquisición de un compromiso con el desempeño socialmente responsable y su divulgación mediante las memorias de sostenibilidad. El presente estudio analiza la divulgación de información sobre responsabilidad social corporativa en el contexto de las entidades de crédito a nivel internacional, identificando qué factores influyen en el volumen de información publicada. El análisis realizado muestra una relación significativa y negativa entre la divulgación de información y los factores explicativos rentabilidad, edad y tamaño de la organización.


Palabras clave


responsabilidad social corporativa; divulgación de información; sector financiero internacional

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Referencias


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