Análisis de los determinantes de la transparencia en Responsabilidad Social Corporativa desde la perspectiva del buen gobierno

Laura Cabeza García, Roberto Fernández Gago and Lorena Matilla Fernández
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Laura Cabeza García: Universidad de León
Roberto Fernández Gago: Universidad de León
Lorena Matilla Fernández: Universidad de León

EKONOMIAZ. Revista vasca de Economía, 2013, vol. 83, issue 02, 273-296

Abstract: This paper studies the relationship between firm corporate governance and corporate social responsibility (CSR) disclosure. Using a sample of 38 Spanish listed companies over the period 2005-2010 and considering together proxies for firm ownership structure and board of directors characteristics, the pool OLS clustered at firm level results point out that the later are those variables that significantly influence firm CSR disclosure. More specifically, the larger the number of women in the board and the lower the board size the higher the level of disclosure about the social actions that firms carry out.

Keywords: Corporate Social Responsibility (CSR) disclosure; corporate governance; ownership structure; Board of Directors characteristics (search for similar items in EconPapers)
JEL-codes: G30 M14 (search for similar items in EconPapers)
Date: 2013
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