La responsabilidad social corporativa en las entidades financieras de depósito en España: análisis desde el punto de vista de la información sobre stakeholders suministrada y sus determinantes

Abstract

The accomplishment of this research has the following motivations in order to be carried out: - The current unfavorable sign of the economy, is doing rethinking the way business objectives are defined. Certainly, financial institutions has been at the origin of the economic crisis but also they will a main character in the recovery of confidence and a key point of the way to return to the path of economic growth. - Models of approval and standardization of sustainability reporting (such as Global Reporting Initiative system mainly) are insufficient by themselves to measure the degree of information transparency, being systems of minimum requirements do not take into account additional information not required for achieve a particular rating. For those reasons, the present research has as main study goal the current situation of social and ethic issues in banking sector, through the use of sustainability reports. This is embodied in: measuring the quality and transparency of information provided about the agents of their environment (stakeholders) and their potential determinants (size, profitability, etc.). This disclosure has as its primary mission to fulfill one of the basic objectives should follow the RSC, the principle of transparency, meeting the information needs of the social environment in which the company operates and develops his activity. These objectives are based on the assumption that the information disclosed by companies is consistent with its business sustainability as well as a number of characteristics of the entities. Research Content In order to achieve the main objective is going to be develop a methodology based on the content analysis of CSR reports submitted by entities, reflecting the social activity of these, which consider the quality of the information provided. For it is adopted the following methodology:...