Environmental Disclosure in Spain: Corporate Characteristics and Media Exposure

García‐Ayuso, Manuel; Larrínaga, Carlos

doi:10.1080/02102412.2003.10779479

Cited by 59 publications

(64 citation statements)

References 32 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The author, who analysed all IBEX 35 companies, considers that the variables that have the greatest influence on CSR are a company's media exposure, followed by its size, and the industrial sector to which it belongs. As mentioned by the author, many studies have found a positive relationship between CSR and business performance (Belkaoui & Karpik, 1989;Cowen, Ferreri & Parker, 1987;Ismail & Chandler, 2005;Roberts, 1992;Ullmann, 1985), although some empirical studies do not confirm this positive relationship (Archel, 2003;Brammer & Pavelin, 2008;Carmona & Carrasco, 1988;García-Ayuso & Larrinaga, 2003;Moneva & Llena, 1996). Therefore, we can conclude that there is no consensus on the relationship between C SR and business results.…”

Section: Csr and Business Resultsmentioning

confidence: 99%

Web communication of CSR and financial performance: Study applied to catalan meat companies

García

Serrat

Salazar

et al. 2016

View full text Add to dashboard Cite

Purpose: The objective was to examine the relationship between CSR communication on corporate websites and the financial performance of Catalan meat companies. Design/methodology:A qualitative and quantitative analysis of the CSR communication variables of corporate websites was carried out to identify the companies with the best CSR web communication practices, and an economic and financial comparative analysis was undertaken. The financial returns were modelled to determine whether CSR communication, as an independent variable, affects the net profit generated in relation to the investment of stakeholders. A set of 130 Catalan meat companies was analysed. Findings:The report provides a diagnosis of the CSR web communication and the financial health of the companies in the study period. The study contributes to the discussion of the relationship between CSR and financial performance. Research limitations/implications:Longer periods of economic and financial analysis would be beneficial, as would a more in-depth study of the online communication strategy to incorporate the views of those responsible for the strategy and stakeholders.-391-Intangible Capital -http://dx.doi.org/10.3926/ic.590 Practical implications:The analysis provides a better understanding of current corporate web communication, and the economic and financial situation of the companies analysed. It could help in the definition of a strategy to improve relationships with stakeholders, and it allows us to assess the forecast for the meat sector in Catalonia in the study period. Social implications:The results of the study allow the industry to see the future prospects of the meat sector and make the necessary changes. The results lead to improved transparency and responsible behaviour. Originality/value:The analysis allows stakeholders in the meat industry to evaluate a company's social behaviour, to assess its financial health, and to take appropriate future actions.

show abstract

Section: Csr and Business Resultsmentioning

confidence: 99%

Web communication of CSR and financial performance: Study applied to catalan meat companies

García

Serrat

Salazar

et al. 2016

View full text Add to dashboard Cite

show abstract

“…El sector al que se pertenece [Hackston y Milne, 1996; Ness y Mirza 1991; Deegan y Gordon 1996; García-Ayuso y Larrinaga, 2003]; el carácter pú-blico o privado de la propiedad de las firmas [Cormier y Gordon, 2001]; la rentabilidad y el endeudamiento [Belkaoui y Karpick 1989]; el riesgo sistemático [Trotman y Bradley, 1981]; o el país de origen de los propietarios [Adams y otros, 1998], entre otros, han sido considerados aspectos relacionados con la cantidad de información social y/o medioambiental revelada. Por esta razón, en aras siempre a dar validez interna a los «constructos» y tomando como referencia a la literatura previa, se introducirán en el análisis tres variables más.…”

Section: El Uso De La Contabilidad Como Herramienta Estratégica De Leunclassified

“…En primer lugar, su introducción en la muestra hubiera hecho difícil la comparación de este estudio con la literatura previa. La mayoría de los trabajos en el contexto internacional no las han investigado y, debido a su escaso impacto medioambiental, los trabajos españoles más relevantes también las han excluido del análisis [ver Moneva y Llena, 1996Archel y Lizarraga, 2001; Larrinaga y otros, 2002; García-Ayuso y Larrinaga, 2003;Archel, 2003]. En segundo lugar, la inclusión de este sector elevaría artificialmente las correlaciones objeto de estudio debido a que su insignificante impacto directo en el medio ambiente (que conllevaría que no hubiese apenas noticias en prensa ni información revelada por las firmas) menoscabaría la robustez del análisis.…”

Section: Elección De La Muestraunclassified

“…Se atribuyó valor 1 a las empresas pertenecientes a sectores percibidos por la sociedad como dañinos para el medio ambiente y 0 al resto. Tomando como referencia los resultados de estudios anteriores [Deegan y Gordon, 1996] el valor 1 correspondió a las firmas del sector petroquími-co, metal-mecánico, electricidad, agua y gas; y el 0 a las pertenecientes a los sectores de la construcción, comunicaciones, alimentación y otras industrias y servicios [ver García-Ayuso y Larrinaga, 2003o Archel, 2003 para una clasificación similar en el contexto español].…”

Section: Obtención De Datos Sobre Las Variablesunclassified

“…Con tal fin se hizo uso de la TL [Lindblom, 1994;Deegan, 2002] como marco teórico principal y de la teoría del establecimiento de la agenda (en adelante TEA) [McCombs y Shaw, 1972] de forma instrumental. El uso conjunto de ambas teorías proporciona un marco coherente y comprensible [Brown y Deegan, 1998o Deegan y otros, 2002 que ayudará a contextualizar algunos de los hallazgos obtenidos en investigaciones publicadas recientemente en nuestro país [ver García-Ayuso y Larrinaga, 2003y Archel, 2003. Una de las principales contribuciones de esta investigación descansa en su rigurosidad metodológica.…”

Section: Introductionunclassified

See 2 more Smart Citations

Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas

Husillos

2007

Spanish Journal of Finance and Accounting / Revista Española de

View full text Add to dashboard Cite

Environmental disclosures and compulsory accounting standards: the case of spanish annual reports

2006

View full text Add to dashboard Cite

This paper analyses environmental reporting practices found in the annual reports published by 51 large companies operating in Spain, with the aim of determining which factors in the firms analysed -belonging to ecologically sensitive sectorsexplain the quantity and characteristics of the environmental information published and its evolution. Moreover, the paper takes into account the implementation of the Spanish compulsory accounting standard of 25 March 2002 and its impact on the environmental reporting behaviour.The results of the content analysis for the period 2001-02 show a significant increase in the environmental information compared with the 1992-94 period. For the first year in which the environmental accounting standard was in force (2002), the results show a high percentage of environmental disclosures in the notes to the annual accounts, although the degree and level of disclosures is very heterogeneous, in both form as well as quantity and quality.

show abstract

Environmental Disclosure in Spain: Corporate Characteristics and Media Exposure

Abstract: Social

Cited by 59 publications

References 32 publications

Web communication of CSR and financial performance: Study applied to catalan meat companies

Web communication of CSR and financial performance: Study applied to catalan meat companies

Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas

Environmental disclosures and compulsory accounting standards: the case of spanish annual reports

Contact Info

Product

Resources

About