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Full-Text Articles in Business
Commitment To Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting The Behavior Of Companies, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Commitment To Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting The Behavior Of Companies, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
The increasing importance of Corporate social responsibility to entrepreneurial policies has made it a leading topic in the literature. The strategic integration of Corporate social responsibility in the business core implies the communication between a company and its stakeholders. Sustainability reports are recognized worldwide as a tool that companies use to communicate their socially responsible behavior. The way companies communicate through their reports indicates their level of commitment to Corporate social responsibility. The objective of this paper is to analyze companies' behavior towards Corporate social responsibility based on their disclosure practices. We define four possible types of behavior: Novice, Cautious, …
Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders (customers, clients, employees, and environment) improves the quality of transparency of the reports. We extend previous research by studying the …
Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco
Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco
Department of Accounting and Finance Faculty Scholarship and Creative Works
Sustainable reports are the basic tool used to reflect and communicate stakeholder dialogue. Therefore, sustainability reporting has become a key element for strategic management. Companies' strategies are defined and developed by their boards of directors. This study explores the relationship between sustainability reporting and the existence of at least three women on the board of directors. Our results show that in countries with a higher proportion of boards of directors with at least three women, the levels of CSR reporting are higher. We also find that countries with higher gender equality have more companies with boards of directors with at …