Factores que influyen en la calidad y cantidad de Responsabilidad Social en las empresas españolas. Estudio de caso de las empresas del Ibex 35

Referencias bibliográficas

• ACCA & EUROSIF (2013): “What do investors expect from non-financial reporting?”, Disponible en: http://www.accaglobal.com/content/dam/acca/global/PDF-technical/sustainability-reporting/techtp-wdir.pdf.
• ADAMS, C.A. & EVANS, R (2004): “Accountability, completeness, credibility and the audit expectations gap”, Journal of Corporate Citizenship, 14, 97-115.
• AMRAN, A. & HANIFFA, R. (2011): “Evidence in development of sustainability reporting: a case of a developing country”, Business Strategy and the Environment, 20(3), 141-156.
• ANDREWS, B., GUL, F., GUTHRIE, J. & TEOH, H. (1989): “A note on corporate social disclosure practices in developing countries: the case of Malaysia and Singapore”, British Accounting Review, 21 (4), 371-6.
• ARCHEL, P. & LIZARRAGA, F. (2001): “Algunos determinantes de la información medioambiental divulgada por las empresas españolas cotizadas”, Revista de contabilidad, 4(7), 129-153.
• ARCHEL, P. (2003): “La divulgación de la información social y medioambiental de la gran empresa española en el período 1994-1998. Situación Actual y perspectivas”, Revista española de financiación y contabilidad, 117, 571-599.
• BAILEY, D., HARTE, G. & SUGDEN, R. (2000): “Corporate disclosure and the de-regulation of international investment”, Accounting, Auditing and Accountability Journal, 13 (2), 197-218.
• BLOOMBERG (2015): “Impact Report 2014”. Disponible en: http://www.bloomberg.com/bcause/content/uploads/sites/6/2015/06/15_0608-Impact-Report_Web.pdf.
• BOSTON COLLEGE CENTER FOR CORPORATE CITIZENSHIP Y BUILDING A BETTER WORLD (2014): “Value of sustainability reporting In the 2013”. Disponible en: http://www.ey.com/US/en/Services/Specialty-Services/Climate-Change-and-SustainabilityServices/Value-of-sustainability-reporting.
• BROWN, N. & DEEGAN, C. (1998): “The Public Disclosure of Environmental Performance Information – A Dual Test of Media Agenda Setting Theory and Legitimacy Theory”, Accounting and Business Review, 29(1), 21-41.
• CAMPBELL, J.L. (2006): “Institutional analysis and the paradox of corporate social responsibility”, American Behavioral Scientist, 49(7), 925-938.
• COMISIÓN NACIONAL DEL MERCADO DE VALORES (1998): “Informe de la comisión especial para el estudio de un código ético de los consejos de administración de las sociedades”. Disponible en: http://www.cnmv.es/portal/legislacion/COBG/COBG.aspx.
• COMISION NACIONAL DEL MERCADO DE VALORES (2003): “Informe de la comisión especial para el fomento de la transparencia y seguridad en los mercados y en las sociedades cotizadas”. Disponible en: http://www.cnmv.es/portal/legislacion/COBG/COBG.aspx.
• COMISION NACIONAL DEL MERCADO DE VALORES (2006): “Código Unificado de Buen Gobierno de las Sociedades Cotizadas o Código Conthe”. Disponible en: http://www.cnmv.es/portal/legislacion/COBG/COBG.aspx.
• COOPER, S. & OWEN, D. (2007): “Corporate social reporting and stakeholder accountability: The missing link”, Accounting, Organizations and Society, 32(7), 649-667.
• Corporate Knights Capital (2014): “Measuring Sustainability Disclosure: Ranking the World´s Stock Exchanges”. Disponible en: http://www.corporateknights.com/wpcontent/reports/2014_World_Stock_Exchange.pdf.
• CORPORATE REGISTRER (2013): “CRPerspectives 2013, Global CR Reporting Trends and Stakeholder Views”. Disponible en: http://www.csrinternational.org/govresearch/global-crreporting-trends.
• COWEN, S., FERRERI, L. & PARKER, D. (1987): “The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-Based Analysis”, Accounting Organizations and Society, 12 (2), 111-22.
• DANDO, N. & SWIFT, T. (2003): “Transparency and assurance: Minding the credibility gap”, Journal of Business Ethics, 44 (2/3), 195-200.
• DEEGAN, C. & GORDON, B. (1996): “A study of the environmental disclosure policies of Australian corporations”, Accounting and Business Research, 26(3), 187-99.
• DEEGAN, C. & RANKIN, M. (1996): “Do Australian Companies Report Environmental News Objectively? An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Authority”, Accounting, Auditing & Accountability Journal, 9(2), 50-67.
• DEEGAN, C. & RANKIN, M. (1997): “The materiality of environmental information to users of annual reports”, Accounting, Auditing & Accountability Journal, 10(4), 562-580.
• DIMAGGIO, P. y POWELL, W. (1983): “The Iron Cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, 48(2), 147-160.
• DIMAGGIO, P.J. & POWELL, W.W. (Eds.). (1991): The new institutionalism in organizational analysis, Chicago, IL: University of Chicago Press.
• EDELMAN (2008): “Edelman Trust Barometer 2008”. Disponible en: http://www.edelman.com/assets/uploads/2014/01/2008-Trust-Barometer-Global-Results.pdf.
• ELKINGTON, J. (1997): Cannibals with Forks: the Triple Bottom Line of 21st Century Business, Capstone Publishing Ltd, Oxford.
• FIFKA, M (2012): “The development and state of research on social and environmental reporting in global comparison”, Journal für Betriebswirtschaft, 62(1), 45-84.
• FINANCIAL ACCOUNTING STANDARDS BOARD (1980): Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information, Financial Accounting Standards Board.
• GLOBAL REPORTING INICIATIVE (2004): “Guía para la elaboración de memorias de sostenibilidad, versión 3.0”. Disponible en: http://www.observatorio-rse.org.es/Publicaciones/Guia.pdf.
• GLOBAL REPORTING INICIATIVE (2011): “Guía para la elaboración de memorias de sostenibilidad, versión 3.1”. Disponible en: https://www.globalreporting.org/resourcelibrary/Spanish-G3.1-Complete.pdf.
• GLOBAL REPORTING INICIATIVE (2015): “Sustainability and Reporting Trends in 2025”. Disponble en: https://www.globalreporting.org/resourcelibrary/Sustainability-and-Reporting-Trends-in-2025-1.pdf.
• GÓMEZ, N. & LABURU, E. (2008): “Divulgación de información sobre empleados y medio ambiente en España y Alemania: una nota de investigación”, Revista de contabilidad, 11(2), 123.
• GOVERNANCE & ACCOUNTABILITY INSTITUTE, INC (2015): Nota de prensa extraída de http://www.ga-institute.com/nc/issue-master-system/news-details/article/flash-report-seventy-fivepercent-75-of-the-sp-index-published-corporate-sustainability-rep.html.
• GRAY, R. (2000): “Thirty years of social accounting, auditing and reporting: what (if anything) have we learned?”, Business Ethics: a European Review, 10 (1), 9-15.
• GRAY, R., DEY, C., OWEN, D., EVANS, R. & ZADEK, S. (1997): “Struggling with the praxis of social accounting Stakeholders, accountability, audits and procedures”, Accounting, Auditing & Accountability Journal, 10 (3), 325-364.
• GRAY, R., KOUHY, R. & LAVERS, S. (1995): “Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure”, Accounting, Auditing & Accountability Journal, 8(2), 47-77.
• GRAY, R., OWEN, D. & ADAMS, C. (1996): Accounting and accountability: Changes and challenges in corporate social and environmental reporting, Prentice-Hall, London.
• GRAY, R., OWEN, D. & MAUNDERS, K. (1987): Corporate social reporting: accounting and accountability, PrenticeHall, London.
• HACKSTON, D. & MILNE, M.J. (1996): “Some determinants of social and environmental disclosures in New Zealand companies”, Accounting, Auditing & Accountability Journal, 9(1), 77-108.
• HOFFER, G.E., PRUITT, S.W. & REILLY, R.J. (1988): “The Impact of Product Recalls on the Wealth of Sellers: A Reexamination”, Journal of Political Economy, University of Chicago Press, 96(3), 663-670.
• HOGNER, R. (1982): “Corporate social reporting: Eight decades of development at US Steel”, Research in Corporate Social Performance and Policy, 4, 243-250.
• IDOWU, S. & PAPASOLOMOU, I. (2007): “Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies”, Corporate Governance: The international journal of business in society, 7 (2), 136-147.
• INTERNATIONAL INTEGRATED REPORTING COMMITTEE: http://integratedreporting.org/ Website visitada en Agosto 2015.
• JAIRO, J., STELLA, M. & ESCOBAR, N. (2013): “Aproximación a los factores que influyen en la divulgación de información sobre RSC en empresas de América Latina”, Cuadernos de contabilidad, 14, Universidad Javeriana, 91-124.
• JENNINGS, P. & ZANDBERGEN, P. (1995): “Ecologically sustainable organizations: An institutional approach”, Academy of Management Review, 20(4), 1015-1052.
• KELLY, G. (1981): “Australian social responsibility disclosure: some insights into contempory measurement”, Accounting and Finance, 21 (2), 97-104.
• KPMG & GLOBAL REPORTING INICIATIVE (2013): “Carrots and Sticks: Sustainability Reporting Policies Worldwide–Today’s Best Practice, Tomorrow’s Trends”. Disponible en https://www.globalreporting.org/resourcelibrary/Carrots-and-Sticks.pdf
• KPMG (2002-2013): KPMG, international survey of Corporate Social Responsibility.
• KPMG (2014): “The KPMG Survey of Corporate Responsibility Reporting 2013”. Disponible en https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/corporateresponsibility/Documents/corporate-responsibility-reporting-survey-2013-exec-summary.pdf
• LARRINAGA, C., MONEVA, J.M., LLENA, F., CARRASCO, F. & CORREA, C. (2002): Regulación contable de la información medioambiental. Normativa española e internacional, AECA, Madrid.
• LIU, X. & ANBUMOZHI, V. (2009): “Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies”, Journal of Cleaner Production, 17(6), 593-600.
• LYDENBERG, S., ROGERS, J. & WOOD, D. (2010): From transparency to performance: Industrybased sustainability reporting on key issues, Hauser Center for Nonprofit Organizations.
• MCWILLIAMS, A. & Siegel, D. (2001): “Corporate Social Responsibility: A Theory of the Firm Perspective”, The Academy of Management Review, (1), 117-127.
• MILLER, P., KURUNMAKI, L. & O’LEARY, T. (2008): “Accounting, hybrids and the management of risk”, Account Organ Soc, 33 (7/8), 942-967.
• MILNE, M. & GRAY, R. (2013): “W(h)ither ecology? the triple bottom line, the global reporting initiative, and corporate sustainability reporting”, Journal of Business Ethics, 118(1), 13-29.
• MONEVA, J.M. & LLENA, F. (1996): “Análisis de la información sobre responsabilidad social en las empresas industriales que cotizan en bolsa”, Revista Española de Financiación y Contabilidad, 361-402.
• MONEVA, J.M. & LLENA, F. (2000): “Environmental Disclosures in the Annual Reports of Large Companies in Spain”, European Accounting Review, 9(1), 7-29.
• NORMAN, W. & MACDONALD, C. (2004): “Getting to the bottom of Triple Bottom Line”, Business Ethics Quarterly, 14, 243-262.
• NORTH, D. (1998): “Desempeño económico a través de los años”, Economía: Teoría y Práctica, 9, 127-138.
• O’DONOVAN, G. (2002): “Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory”, Accounting, Auditing & Accountability Journal, 15(3), 344-371.
• O’DWYER, B. & OWEN, D.L. (2005): “Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation”, The British Accounting Review, 37(2), 205-229.
• OBSERVATORIO DE PUBLICIDAD (2011): “Informe de Endesa”. Disponible en: http://www.fundacion-ipade.org/observatorio-publicidad/wp-content/uploads/2011/06/Informe-ENDESA.pdf.
• OBSERVATORIO DE PUBLICIDAD (2011): “Informe de Iberdrola”. Disponible en: http://www.fundacion-ipade.org/observatorio-publicidad/wp-content/uploads/2011/08/Informe-Iberdrola.pdf.
• OBSERVATORIO DE PUBLICIDAD (2011): “Informe de Unión Fenosa”. Disponible en: http://www.fundacion-ipade.org/observatorio-publicidad/wp-content/uploads/2011/08/Informe-UNION-FENOSA.pdf.
• OBSERVATORIO DE RESPONSABILIDAD SOCIAL CORPORATIVA (2004-2012): “La responsabilidad social corporativa en las memorias anuales de las empresas del IBEX 35, análisis del ejercicio”, Ejercicios 2003- 2011. Disponible en: www.observatoriorsc.org.
• OCDE (1997): “Convenio de Lucha contra la Corrupción de Agentes Públicos Extranjeros en las Transacciones Comerciales Internacionales o Convenio Anticohecho”. Disponible en: http://www.oecd.org/daf/anti-bribery/ConvCombatBribery_Spanish.pdf.
• ORIJ, R. (2010): “Corporate social disclosures in the context of national cultures and stakeholder theory”, Accounting, Auditing & Accountability Journal, 23(7), 868-889.
• OWEN, D., SWIFT, T. & HUNT, K. (2001): “Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting”, Accounting Forum, 25(3), 264-282.
• PANG, Y.H. (1982): “Disclosures of corporate social responsibility”, The Chartered Accountant in Australia, 32-4.
• PATTEN, D. (1991): “Exposure, legitimacy, and social disclosure”, Journal of Accounting and Public Policy, 10, 297-308.
• PATTEN, D. (1992): “Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory”, Accounting, Organizations and Society, 17(5), 471-5.
• PONCE, H.G. & LABAT, B. N. (2011): “La revelación de información social por parte de las empresas españolas: Factores explicativos y necesidad de legitimidad social”, Contabilidad y Negocios, 6(12), 5-25.
• PRAKASH (2015): “Report on the Scope and Quality of CSR Reports from the World Largest Companies”, CSR-Sustainability Monitor y Weissman Center for International Business Baruch College, The City University of New York.
• RAMBAUD, A. & RICHARD, J. (2015): “The ‘Triple Depreciation Line’ instead of the ‘Triple Bottom Line”: Towards a genuine integrated reporting’, Critical Perspectives on Accounting, 1045-2354.
• RAMIRO, P., GONZALEZ, E. & PULIDO, A. (2007): La energía que apaga Colombia: los impactos de las inversiones de Repsol y Unión Fenosa, Icaria Editorial.
• REPSOL (2011): “Informe Anual de Responsabilidad Social Corporativa, 2011”. Disponible en http://www.repsol.com/imagenes/es_es/Informe_RC_2011_tcm7-625740.pdf.
• REVERTE, C. (2009): “Determinants of corporate social responsibility disclosure ratings by Spanish listed firms”, Journal of Business Ethics, 88(2), 351-366.
• REVERTE, C. (2012): “The impact of better corporate social responsibility disclosure on the cost of equity capital”, Corporate Social Responsibility and Environmental Management, 19(5), 253-272.
• ROBERTS, R. (1992): “Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory”, Accounting, Organizations and Society, 17(6), 595-612.
• ROGERS, J. (2013): “4 signs of sustainability from oil, gas and mining companies”. [Web log comentario]. Extraído el 14 de Agosto de 2015 de http://www.greenbiz.com/blog/2013/11/05/4-sustainability-trends-oil-gas-mining.
• SAM y PWC (2011): “The Sustainability Yearbook 2011”. Disponible en http://www.compromisorse.com/upload/estudios/000/118/samSustainabilityYearbook2011.pdf
• SCHULTZ, F., CASTELLO, I. & MORSING, M. (2013): “The construction of corporate social responsibility in network societies: A communication view”, Journal of Business Ethics, 115(4), 681-692.
• SODERSTROM, N (2013): “Sustainability reporting: past, present, and trends for the future”, Insights Melburrne buseness and economics, 13, 31-37.
• SOX (2002): “Sarbanes-Oxley Act of 2002”, Pub. L. No. 107-204, 116 Stat. 745 (30 de julio de 2002).
• SPENCER, B. & TAYLOR, G. (1987): “A Within and Between Analysis of the Relationship between Corporate Social Responsibility and Financial Performance”, Akron Business and Economic Review, 18(3), 7-18.
• SUCHMAN, M. (1995): “Managing Legitimacy: Strategic and Institutional Approaches”, Academy of Management Review, 20(3), 571-610.
• SUSTAINABILITY & UNEP (1997): “Sustainability 1997 benchmark survey”. Disponible en: http://www.sustainability.com/library/the-1997-benchmark-survey.
• SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB): http://www.sasb.org/, Webasite visitada el 16 de agosto de 2015.
• TAGESSON, T., BLANK, V., BROBERG, P. & COLLIN, S.O. (2009): “What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations”, Corp Social Responsibility and Environmental Management, 16, 352-364.
• TEOH, H.Y. & THONG, G. (1984): “Another look at corporate social responsibility and reporting: an empirical study in a developing country”, Accounting, Organizations and Society, 9(2), 189-206.
• THE BUSINESS FOR A BETTER WORLD Y GLOBESCAN (2011): “State of Sustainable”. Disponible en: www.bsr.org/.
• THE BUSINESS FOR A BETTER WORLD Y GLOBESCAN (2014): “State of Sustainable”. Disponible en: www.bsr.org/.
• THOMSON, I. (2015): “But does sustainability need capitalism or an integrated report? a commentary on ‘The International Integrated Reporting Council: A story of failure’”, Critical Perspectives on Accounting, 27, 18-22.
• ULLMAN, A. (1985): “Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms”, Academy of management review, 10(3), 540-557.
• WEISSMAN CENTER FOR INTERNATIONAL BUSINESS AT BARUCH COLLEGE (2014): “Report on the Scope and Quality of CSR Reports from the World´s Largest Companies”. Disponble en: http://www.csrsmonitor.org/archive/CSR-S%20Monitor%202014%20Report.pdf.
• WHEELER, D. & SILLANPAA, M. (1998): “Including the stakeholder: The business case”, Long Range Planning, 31(2), 201-210.