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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.
Fuente: Corporate social responsibility and environmental management, 2010, 17(5), 272-283
Editorial: John Wiley and Sons
Año de publicación: 2010
Nº de páginas: 12
Tipo de publicación: Artículo de Revista
DOI: 10.1002/csr.215
ISSN: 1535-3958,1535-3966
Url de la publicación: https://onlinelibrary.wiley.com/doi/10.1002/csr.215
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LADISLAO LUNA SOTORRIO
JOSE LUIS FERNANDEZ SANCHEZ
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