An Approach to Corporate Volunteering in Spain

Ana Lor-Serrano and Luisa Esteban-Salvador
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Ana Lor-Serrano: Doctoral School, University of Zaragoza, 44003 Teruel, Spain
Luisa Esteban-Salvador: Department of Accounting and Finance, University of Zaragoza, 44003 Teruel, Spain

Social Sciences, 2021, vol. 10, issue 3, 1-17

Abstract: This study aims to analyse the role of corporate volunteerism in the framework of corporate social responsibility of enterprises. After reviewing the active components in the employee volunteering concept, we present the steps taken at the European level in this area, focusing on Spain’s situation. We start with a search and comparison of information on the topic published by the major Spanish listed companies. This first approach verifies that the data are disclosed from various sources and presented heterogeneously. Then, we identify the sector that concentrates a more significant number of employees in volunteer activities. Subsequently, we focus on this sector to explore the type of volunteer activities these companies reveal according to Spanish legislation. The study sheds light on corporate governance practices, especially the disclosure of information about this activity type.

Keywords: corporate social responsibility; corporate volunteerism; employees; Spain (search for similar items in EconPapers)
JEL-codes: A B N P Y80 Z00 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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