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| Format: | Artículo científico |
| Language: | en |
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Portal Universia S.A.
2013
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| Online Access: | https://www.redalyc.org/articulo.oa?id=43328033005 |
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| _version_ | 1866584892481994752 |
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| author | Pablo Rodríguez-Gutiérrez |
| author_facet | Pablo Rodríguez-Gutiérrez |
| contents | Transparency in social disclosure in financial institutions through Spanish CSR reports in the context of crisis Pablo Rodríguez-Gutiérrez Fernando J. Fuentes-García Sandra Ma Sánchez-Cañizares Administración y Contabilidad GRI CSR Banking sector Content analysis The objective of this study is to analyse the phenomenon of Corporate Social Responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the “Legitimacy” and “Stakeholders” theories, the use of CSR can be justified to analyse information disclosure behaviour in your environment. The study methodology used is based on the use of content analysis; more specifically the analysis and comparison of information disclosure practices related to the four pillars of CSR: customers, society, employees and environment. In particular, a database was created, through which we analysed each one of the 124 items of this investigation individually of the 94 CSR reports as well as a responsibility content index (RCI) is proposed to measure the quality and detail of the information provided. The study concludes that the information disclosed is heterogeneous, and to be specific the categories society and environment are the most disclosed overall, although it is entities of a social nature (Savings Banks) that are the most transparent as far as customers and society are concerned. 2013 artículo científico 1698-5117 https://www.redalyc.org/articulo.oa?id=43328033005 en http://www.redalyc.org/revista.oa?id=433 Universia Business Review application/pdf Portal Universia S.A. Universia Business Review (España) Num.38 |
| format | Artículo científico |
| id | redalyc_43328033005 |
| language | en |
| publishDate | 2013 |
| publisher | Portal Universia S.A. |
| spellingShingle | Transparency in social disclosure in financial institutions through Spanish CSR reports in the context of crisis Pablo Rodríguez-Gutiérrez Administración y Contabilidad GRI CSR Banking sector Content analysis Transparency in social disclosure in financial institutions through Spanish CSR reports in the context of crisis Pablo Rodríguez-Gutiérrez Fernando J. Fuentes-García Sandra Ma Sánchez-Cañizares Administración y Contabilidad GRI CSR Banking sector Content analysis The objective of this study is to analyse the phenomenon of Corporate Social Responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the “Legitimacy” and “Stakeholders” theories, the use of CSR can be justified to analyse information disclosure behaviour in your environment. The study methodology used is based on the use of content analysis; more specifically the analysis and comparison of information disclosure practices related to the four pillars of CSR: customers, society, employees and environment. In particular, a database was created, through which we analysed each one of the 124 items of this investigation individually of the 94 CSR reports as well as a responsibility content index (RCI) is proposed to measure the quality and detail of the information provided. The study concludes that the information disclosed is heterogeneous, and to be specific the categories society and environment are the most disclosed overall, although it is entities of a social nature (Savings Banks) that are the most transparent as far as customers and society are concerned. 2013 artículo científico 1698-5117 https://www.redalyc.org/articulo.oa?id=43328033005 en http://www.redalyc.org/revista.oa?id=433 Universia Business Review application/pdf Portal Universia S.A. Universia Business Review (España) Num.38 |
| title | Transparency in social disclosure in financial institutions through Spanish CSR reports in the context of crisis |
| topic | Administración y Contabilidad GRI CSR Banking sector Content analysis |
| url | https://www.redalyc.org/articulo.oa?id=43328033005 |