RT Dissertation/Thesis
T1 Corporate social responsibility reporting practices of Eurozone companies
T1 Prácticas en la divulgación sobre Responsabilidad Social Corporativa en las empresas de la Eurozona
A1 Bednárová, Michaela
A2 Universidad de Huelva. Departamento de Economía Financiera, Contabilidad y Dirección de Operaciones
K1 Empresas -- Responsabilidad social
K1 Medios de comunicación social
AB For most of the world`s largest companies, a voluntary reporting on non-financial informationappears to be a continuing trend. Communication of social and environmental dimensions ofthe company plays a key role in the sustainable development of organizations and thereforeshould be investigated more in depth. In order to contribute to the research in this area the aimof this empirical study was to analyse CSR reporting practices of Eurozone companies,according to the Spanish Accounting and Business Association’s (AECA) IntegratedScorecard Taxonomy, and the factors that can influence its use. Moreover, given that theevolution of the Web has led companies to consider other strategies of communication; onesmore flexible than traditional media, and which enable them to reach wider audiences anddifferent groups of stakeholders, this thesis also investigates the usage of social media suchas LinkedIn and YouTube for CSR disclosure. Thus, another aim of this study was to analysethe extent to which Eurozone companies use the social network LinkedIn, how they managetheir online practices, which is their typical audience, and which are the potential factorsinfluencing both extent and audience. Similarly, this thesis also provides an analysis of theextent and main purposes of the YouTube’s usage; the companies’ activity and onlinepractices; as well as the factors on this platform influencing the channel´s activity; theaudience; the stakeholder’s engagement and CSR disclosure. For the purposes of thisresearch, a sample of 306 Eurozone companies listed in the STOXX Europe 600 index,including 19 subsectors and 12 countries, has been analysed. The main contribution of thisthesis is providing an overview of CSR reporting practices of large Eurozone companieswhile broadening the previous research by providing new evidence of sustainability disclosurethrough social media. We believe that this thesis provides theoretical and practicalimplications and both academics and professionals might benefit of it.
AB Los informes de Responsabilidad Social Corporativa (RSC) están ganando impulso a nivelmundial y en las últimas décadas estamos asistiendo a un cambio de los modelos tradicionalesde información, centrados principalmente en los datos financieros e históricos, a las nuevasformas de presentación de informes que adoptan el enfoque de triple bottom line 1(incluiyendo datos financieros, medioambientales, y sociales). Por lo tanto, los informes desostenibilidad están dedicados a un conjunto más amplio de interesados, no sólo a losaccionistas, pero a todos stakeholders2 (Ballou et al. 2006).El objetivo principal de nuestra investigación es el de examinar las prácticas en lapresentación de informes de RSC de las empresas de la Eurozona, explorar los canales dedifusión en los medios de comunicación social para este tipo de divulgación, e identificar losfactores que influyen en su uso.
PB Universidad de Huelva
YR 2014
FD 2014
LK http://hdl.handle.net/10272/9964
UL http://hdl.handle.net/10272/9964
LA eng
DS Repositorio Institucional de la Universidad de Huelva
RD 15 jun 2026