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Benedito Manoel do Nascimento Costa http://orcid.org/0000-0002-5973-2949

Vicente Lima Crisóstomo http://orcid.org/0000-0002-8593-0471

Resumen

Este trabajo tiene como objetivo evaluar el grado de exhaustividad de los informes de responsabilidad social de la empresa (RSE) en empresas brasileñas y sus factores determinantes. La literatura sugiere que un informe es considerado exhaustivo cuando contiene tres tipos de información para cada tema de RSE publicado: visión y objetivos; acciones de gestión; y los indicadores de desempeño. Se realizó un análisis de contenido de 272 informes de RSE de empresas brasileñas que siguen las directrices de Global Reporting Initiative (GRI) en el período de 2010 a 2013. Los resultados indican que, a pesar de la todavía baja cobertura de contenidos en los informes de RSE, se ha producido un aumento en el grado de exhaustividad durante el período de análisis. Algunos atributos de las empresas en estudio afectan el grado de exhaustividad de los informes de RSE: concentración de la propiedad en manos del principal accionista; presencia de la empresa en el Índice de Sostenibilidad de la Empresa Brasileña (ISE), y el riesgo medioambiental del sector de la empresa, así como su tamaño y rentabilidad.

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Keywords

Responsabilidad social de la empresa, publicación, exhaustividad de la información, responsabilidad.

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Cómo citar
do Nascimento Costa, B., & Crisóstomo, V. (2017). Exhaustividad de los informes de responsabilidad social de empresas brasileñas: análisis de su evolución y determinantes. Cuadernos De Contabilidad, 18(45). https://doi.org/10.11144/Javeriana.cc18-45.ccsr
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