Palabras clave
Junta Directiva
Responsabilidad Social Corporativa
Sostenibilidad
Reputación Corporativa
GRI
Empresa Familiar
Reporte no Financiero
Cómo citar
Resumen
Las grandes empresas buscan mejorar su legitimidad desde la revelación de información sobre su gestión no financiera en responsabilidad social corporativa (RSC). Sin embargo, la relación entre la estructura de la junta directiva y una mayor revelación de indicadores ambientales y sociales, dada una estructura de propiedad y un nivel de reputación corporativa, no ha sido estudiada, especialmente en economías emergentes. Usando el debate entre la teoría de la agencia y de dependencia de recursos con una muestra de 115 empresas listadas en Merco Colombia, esta investigación concluye con un análisis multivariado que el tamaño, la independencia y los comités de ética, gobierno y sostenibilidad inciden en la revelación en el Global Reporting Initiative (GRI) sobre RSC en empresas no familiares con alta reputación.
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Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Derechos de autor 2020 Alejandro Wilches-Segovia, Luis Antonio Orozco Castro, César Yamit Beltrán Torres