0000000000368472

AUTHOR

Emma García-meca

showing 2 related works from this author

Csr communication strategies of Colombian business groups: an analysis of corporate reports

2018

ABSTRACT: The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communi…

content analysisGeography Planning and DevelopmentTJ807-830AccountingAnálisis de contenidoManagement Monitoring Policy and LawColombiaTD194-195:CIENCIAS ECONÓMICAS [UNESCO]Renewable energy sourcescorporate reportStock exchangeComunicación en administración0502 economics and businessGE1-350Responsabilidad social de los negociosEmerging marketsStakeholder theorySocial responsability of businessEnvironmental effects of industries and plantsCSR communication strategies; business groups; Colombia; stakeholder theory; content analysis; corporate reportRenewable Energy Sustainability and the Environmentbusiness.industrystakeholder theory05 social sciencesbusiness groupsStakeholderUNESCO::CIENCIAS ECONÓMICASUnit of analysisEnvironmental sciencesContent analysisSustainabilityCorporate social responsibility050211 marketingcsr communication strategiesbusinessCommunication in management050203 business & management
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Corporate governance and its implications for sustainability reporting quality in Latin American business groups

2020

Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…

Foreign ownershipRenewable Energy Sustainability and the Environmentbusiness.industry020209 energyStrategy and ManagementCorporate governancemedia_common.quotation_subject05 social sciencesAccounting02 engineering and technologyBuilding and ConstructionIndustrial and Manufacturing EngineeringVoluntary disclosureCorporate groupSustainability050501 criminology0202 electrical engineering electronic engineering information engineeringSustainability reportingCorporate social responsibilityQuality (business)Business0505 lawGeneral Environmental Sciencemedia_commonJournal of Cleaner Production
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