DETERMINANTES DOS INDICADORES DE CALIDADE DIVULGATIVA DAS MEMORIAS DE SOSTIBILIDADE: O CASO DA BANCA ESPAÑOLA
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Abstract
O obxectivo deste estudo é analizar o fenómeno da RSC no sector financeiro español a través
das memorias de sostibilidade publicadas; de maneira específica, trátase de identificar as
características empresariais que determinan un maior nivel de comunicación sobre prácticas
éticas coa súa contorna, necesario para evitar que, no futuro, se repitan problemas no sector que
afecten ao conxunto da sociedade. Baseándose nas teorías da “lexitimación social” e dos
“grupos de interese”, pódese xustificar o emprego da Responsabilidade Social Corporativa para
coñecer o comportamento da entidade coa súa contorna. A metodoloxía de estudo baséase no
uso da análise de contido.
The aim of this study is to analyze the phenomenon of CSR in the Spanish financial sector
through the sustainability reports that have been published, specifically trying to identify which
business characteristics determine a higher level of ethical commitment to their environment,
necessary to avoid that sector problems that affect the entire society may be reproduced in the
future. Based on the theories of "social legitimacy" and “stakeholders”, it is possible to justify
the use of Corporate Social Responsibility (CSR) in order to know the behaviour of the entity
with its environment. The study methodology is based on the use of content analysis.
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