Publicado Oct 29, 2020



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Alejandro Wilches-Segovia

Luis Antonio Orozco Castro http://orcid.org/0000-0001-7526-4500

César Yamit Beltrán Torres

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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.

Keywords

Corporate Governance, Board of Directors, Corporate Social Responsibility, Sustainability, Corporate Reputation, GRI, Family Business, Non-financial ReportingGovernança Corporativa, Conselho de Administração, Responsabilidade Social Corporativa, Sustentabilidade, Reputação Corporativa, GRI, Empresa Familiar, Relatório Não FinanceiroGobierno Corporativo, Junta Directiva, Responsabilidad Social Corporativa, Sostenibilidad, Reputación Corporativa, GRI, Empresa Familiar, Reporte no Financiero

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Cómo citar
Wilches-Segovia, A., Orozco Castro, L. A., & Beltrán Torres, C. Y. (2020). Estructura de las juntas directivas y divulgación de la responsabilidad social corporativa: El caso de las empresas más reputadas en Colombia. Cuadernos De Administración, 33. https://doi.org/10.11144/Javeriana.cao33.ejdd
Sección
Edición regular