Corporate social reporting for different audiences: the case of multinational corporations in Spain

Ladislao Luna Sotorrío and José Luis Fernández Sánchez

Corporate Social Responsibility and Environmental Management, 2010, vol. 17, issue 5, 272-283

Abstract: The objective of this research is twofold: first, to analyze descriptively the type of social information disclosed and the degree to which multinational corporations (MNCs) disclose it, and second, to empirically test whether there are differences in the reporting policy of this type of company according to the audience (global or local), and to discover the factors that explain these differences. A sample of 26 non‐Spanish MNCs operating in Spain was selected from the Spanish Merco reputation index in the period 2004–2007. The results show that there are very significant differences in the degree of disclosure and the type of social information reported by MNCs for each audience, and that a company's visibility and resources, in this order, are relevant factors in explaining these differences. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Date: 2010
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https://doi.org/10.1002/csr.215

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:17:y:2010:i:5:p:272-283

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