Divulgación de información sobre responsabilidad social: Comparación entre la empresa pública versus privada en Espana

Carmen Caba Pérez (), Juana Alonso Cañadas (), María del Mar Gálvez Rodríguez () and Laura Saraite ()

Revista Lebret, 2015, vol. 7, 207-229

Abstract: Resumen El objetivo de este trabajo es examinar la información sobre responsabilidad social divulgada online por empresas públicas frente a las privadas y sus factores determinantes. Para ello, se ha realizado un análisis comparativo así como un análisis de regresión múltiple. Los resultados muestran que las empresas públicas disponen en sus páginas web de mayor información referente al impacto económico y medioambiental de sus actividades, que en el caso de las privadas. Asimismo, se evidencia que el factor “tipo de propiedad” es determinante en las prácticas de transparencia. Abstract The aim of this paper is the comparative analysis of the online information disclosed regarding social responsibility between public and private companies, as well as their determining factors. To this end, a comparative analysis followed by a multiple regression analysis was performed. The findings indicate that public companies have greater availability of information in their websites concerning the economic and environmental impact of their activities than private ones. Likewise, it is evidenced that “type of property” is a determining factor for transparency practices.

Keywords: Divulgación; internet; empresa pública; páginas web. (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:col:000385:016123

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