Información de responsabilidad social corporativa y teoría institucional

  1. María Gallén Ortiz 1
  2. Carlos Peraita de Grado 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Revista:
Intangible Capital

ISSN: 1697-9818

Año de publicación: 2016

Volumen: 12

Número: 4

Páginas: 942-977

Tipo: Artículo

DOI: 10.3926/IC.732 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Intangible Capital

Resumen

Objeto: La investigación sobre divulgación de información de sostenibilidad se ha centrado en el ámbito de la empresa, siendo escasos los trabajos que analizan las diferencias entre países. El objetivo es identificar los factores que explican las diferencias en el suministro de información de sostenibilidad a nivel macroeconómico. Diseño/metodología: La muestra incluye 9.570 memorias elaboradas en el marco de la Global Reporting Initiative en 53 países en el periodo 2007-2012. La información para cada país se ha estandarizado por millón de habitantes en cada año. Se han utilizado modelos de regresión múltiple para estudiar la incidencia de la gobernabilidad, la cultura y la globalización. Aportaciones y resultados: Se detecta que los indicadores de gobernabilidad del Banco Mundial, la proporción de escaños de las mujeres en los parlamentos nacionales y la inversión extranjera directa explican de forma significativa el suministro de información de sostenibilidad en el conjunto de países analizados. Existen diferencias cuando la muestra se desagrega entre países desarrollados y en desarrollo. Limitaciones: La utilización de variables macroeconómicas que presentan fuertes correlaciones entre sí impide incluir todos los factores institucionales que pueden afectar a la conducta de las organizaciones. Implicaciones prácticas: Las organizaciones se enfrentan al isomorfismo coercitivo, de modo que su actuación en la emisión de información de responsabilidad social corporativa se explica en gran parte por la presión de las instituciones formales e informales. Valor añadido: Se presenta evidencia de la importancia de los factores institucionales en la emisión de información sostenible.

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Información de financiación

Los autores agradecen los valiosos comentarios de dos evaluadores y del Prof. Simo como editor de la revista. C. Peraita desea agradecer al Ministerio de Economía y Competitividad su apoyo financiero (proyecto ECO2015-70632-R).

Financiadores

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