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Author:Garcia-Sanchez, I.M.
Title:Corporate social reporting: segmentation and characterization of Spanish companies
Journal:Corporate Social Responsibility and Environmental management
2008 : JUL/AUG, VOL. 15:4, p. 187-198
Index terms:corporate responsibility
social responsibility
reporting
information
companies
Spain
Language:eng
Abstract:In this study, a new methodology is established in the analysis of the corporate social information (here as: infrm.) disclosed by companies. It is aimed at showing the amount of infrm. issued by companies by groups, taking into consideration the similarity in content and in the uncovered infrm. Those characteristics are identified defining or helping determine membership in each segment/informative group. It is shown that the similarity in the content and the characteristics of the uncovered infrm. is positively associated with larger-sized companies belonging to certain sectors of business activity.
SCIMA record nr: 270041
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