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| Author: | Sotorrio, L.L. Sanchez, J.L.F. |
| Title: | Corporate social reporting for different audiences: the case of multinational corporations in Spain |
| Journal: | Corporate Social Responsibility and Environmental management
2010 : SEP/OCT, VOL. 17:5, p. 272-283 |
| Index terms: | corporate responsibility social responsibility environment reporting stakeholders multinational companies Spain |
| Freeterms: | CSR |
| Language: | eng |
| Abstract: | This study aims at the following: i. to analyze descriptively the type of social information disclosed and the degree to which multinational corporations (MNCs) disclose it, and ii. to empirically test if there are differences (hereafter as: diffs.) in the reporting policy of this type of company according to the global or local audience, and to discover the factors explaining these diffs. Based on a sample of 26 non-Spanish MNCs operating in Spain selected from the Spanish Merco reputation index from 2004 to 2007, it is found very significant diffs. in the degree of disclosure and the type of social information reported by MNCs for each audience. It is also found that a company's visibility and resources, in this order, are relevant factors in explaining these differences. |
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