Credibility in Latin America of corporate social responsibility reports

被引：29

作者：

Sierra-Garcia, Laura ^{[1
]}

Garcia-Benau, Maria A. ^{[2
]}

Zorio, Ana ^{[2
]}

机构：

[1] Univ Pablo Olavide, Fac Empresariales, Seville, Spain

[2] Univ Valencia, Fac Econ, Valencia, Spain

来源：

RAE-REVISTA DE ADMINISTRACAO DE EMPRESAS | 2014年 / 54卷 / 01期

关键词：

Corporate social responsibility; assurance; auditors; Latin America; GRI; FINANCIAL PERFORMANCE; SUSTAINABILITY REPORTS; ASSURANCE SERVICES; STRATEGY; QUALITY;

D O I：

10.1590/S0034-759020140104

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

To improve credibility of Corporate Social Responsibility reports, they are assured by an external expert. This research is based on 1,021 observations from 12 countries in Latin America during the years 2006-2010. In view of the results obtained, we can conclude that Latin America is a region where there is a great commitment to sustainability. In addition, our results indicate that the decision to give more credibility to sustainable policies through the assurance process depends on the size of the RSC reporting company, the industry to which it belongs and the country where the firm operates.

引用

页码：28 / 38

页数：11

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