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

  1. Cabeza García, Laura
  2. Fernández Gago, Roberto
  3. Matilla Fernández, Lorena
Revista:
Ekonomiaz: Revista vasca de economía

ISSN: 0213-3865

Año de publicación: 2013

Número: 83

Páginas: 272-295

Tipo: Artículo

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Otras publicaciones en: Ekonomiaz: Revista vasca de economía

Resumen

Este trabajo estudia la relación existente entre el gobierno corporativo y la transparencia en materia de responsabilidad social corporativa (RSC). Se utiliza una muestra de 38 empresas españolas cotizadas en el IBEX35 en el periodo 2005-2010 y un modelo donde se consideran conjuntamente variables relativas a la estructura de propiedad y al Consejo de administración. Los análisis de regresión realizados mediante un pool de datos utilizando la opción cluster concluyen que son las variables relativas al Consejo de administración las que influyen de manera significativa en la transparencia en RSC. En concreto, cuanto mayor sea el número de mujeres miembros del Consejo y cuanto menor sea el tamaño del Consejo de administración, mayor será la transparencia de las empresas sobre las actividades de naturaleza social que llevan a cabo.

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