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dc.contributor.authorReverte Maya, Carmelo 
dc.coverage.spatialeast=-3.74922; north=40.46366700000001; name=Españaes_ES
dc.date.accessioned2020-06-08T08:40:00Z
dc.date.available2020-06-08T08:40:00Z
dc.date.issued2009
dc.identifier.citationReverte, C. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88, 351–366 (2009). https://doi.org/10.1007/s10551-008-9968-9es_ES
dc.identifier.issn2327-7114
dc.description.abstractThe aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47-77, 1995; Journal of Business Finance & Accounting 28(3/4), 327-356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77-108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting, 1(2), 171-195, 2003; Cormier et al., European Accounting Review 14(1), 3-39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms' variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms.es_ES
dc.description.sponsorshipThis work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science andThis work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science and ERDF.es_ES
dc.formatapplication/pdfes_ES
dc.language.isoenges_ES
dc.publisherSpringer-Verlages_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights© Copyright 2008 Springeres_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.titleDeterminants of corporate social responsibility disclosure ratings by Spanish listed firmses_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.subjectCorporate social responsibility disclosurees_ES
dc.subjectSpaines_ES
dc.subject.otherEconomía Financiera y Contabilidades_ES
dc.identifier.urihttp://hdl.handle.net/10317/8576
dc.identifier.doi10.1007/s10551-008-9968-9
dc.identifier.urlhttps://link.springer.com/article/10.1007/s10551-008-9968-9
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES
dc.type.versioninfo:eu-repo/semantics/submittedVersiones_ES
dc.subject.unesco5311 Organización y Dirección de Empresases_ES
dc.contributor.funderMinisterio de Educación y Cienciaes_ES
dc.contributor.funderFondo Europeo de Desarrollo Regional (FEDER)es_ES


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