The objective of this research is twofold: fi rst, 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 signifi cant 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. crucial impact on society as well as a potential impact on other fi rms (Kolk et al., 2001), its study would be of great interest to academics.Consequently, the objective of this research is twofold: fi rst, to analyze descriptively the type of social information disclosed and the degree to which MNCs report it, and secondly, to empirically test whether there are differences in the reporting policies of this type of company according to the audience (global or local), and to discover the factors that may explain these differences. The structure of this study is as follows: fi rst of all, there is a theoretical analysis concerning the concept of social information and the factors for its disclosure, in which the research question and hypotheses used to test it are established; the methodology used for the research is then presented; and fi nally, the results are analyzed and the main conclusions of this research are drawn. Corporate Social Reporting: Defi nition and Disclosure FactorsAccording to Gray et al. (1987), social reporting can be defi ned as the process of communicating the social and environmental effects of an organization's economic actions to particular interest groups within society or to society at large. Moreover, corporate social disclosure refers to information provided by companies relating to their activities, aspirations and public image with regard to environmental, community, employee, and consumer issues . Thus, corporate social disclosure or reporting covers a broad and diverse array of matters including product information, environmental impact of corporate operations, employment practices and relations, and supplier and customer interactions.Although a number of governments have directly or indirectly encouraged this type of disclosure, corporate social reporting has mostly been a voluntary activity oriented at being accountable to stakeholders (Kolk, 2008). In search of the reasons behind social or environmental disclosures, the theoretical literature suggests a number of explanations. Gray et al. (1995) classify explanations of social and environmental disclosure into three groups:(1) those focusing on decision-usefulness (corporate disclosures are attempts to remove informational asymmetrie...

social performance, financial performance, corporate reputation, stakeholder theory, value management, intangible assets,

The incorporation of sustainable compensation policies reflects the willingness of companies to manage the behavior of directors towards long-term goals, responding to a large number of stakeholders with different demands. Analysis of compensation policies is biased to financial performance, so that the effectiveness of sustainable policies remains unexplored. This paper investigates whether having a sustainable compensation policy has a positive influence on environmental, social, and governance (ESG) and economic scores. These relationships are tested by estimating a fixed-effects model for listed companies from Spain, France, Germany, and the United Kingdom in the period 2005-2015. According to the results, sustainable compensation policies affect ESG scores, but especially when firms have a corporate social responsibility committee acting as control mechanism and supporting the achievement of those objectives, triggering better nonfinancial performance. This paper contributes to literature by exploring the effect of sustainable incentives and expands the range and richness of results by including four different scores.

Organic peroxides are compounds possessing one or more oxygen–oxygen bonds that are thermally and photolytically sensitive to facile homolytic cleavage. Thermal decomposition rates are affected by the structure of the organic peroxide and the decomposition conditions. The initially formed free radicals from the oxygen–oxygen bond homolysis are reactive intermediates which quickly undergo a variety of subsequent reactions to form stable products. Thermolysis of organic peroxides is used commercially to initiate free‐radical reactions, eg, halogenation, vinyl monomer polymerization, unsaturated resin cure, polyolefin cross‐linking and rheology modification. Many organic peroxides also undergo reactions in which free radicals are not involved, eg, heterolyses, hydrolyses, reductions, and rearrangements. This article reviews the physical and chemical properties, synthetic methods, and the principal commercial uses of organic peroxides of the following classes: hydroperoxides, dialkyl peroxides, α‐oxygen‐substituted hydroperoxides and dialkyl peroxides, ozonides, peroxyacids, diacyl peroxides, and alkyl peroxyesters. Class discussions cover the broad structural variation that is possible, including organomineral and polymeric derivatives when appropriate. Emphasis is placed on the relationship between peroxide structure and reactivity (thermal stability). Physical hazards associated with organic peroxide manufacture, handling, storage, transportation, and use are discussed. An overview of health hazards associated with handling of organic peroxides is presented.

The objective of this article is double: first, to analyze, using a descriptive analysis, the main differences in the level and components of social behaviour between European and North American firms and, second, to contrast empirically, using a multiple linear regression model, whether the motives behind corporate social behaviour are different depending on the region or country of the firm. With this aim, an indicator of social behaviour (termed effort in sustainability) has been constructed by aggregating the firm's social effort with customers, employees, community and environment for a sample of the 40 European and North American companies most highly reputed in the years 2003 and 2004. The results obtained indicate that the region or country of the firm influences the level, components and motivation of its social behaviour.