Abstract

HARO DE ROSARIO, ARTURO; ALARCON SENENT, FRANCISCO  and  CABA PEREZ, MARÍA DEL CARMEN. DISCLOSURE DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN THE SPANISH FINANCIAL INDUSTRY. Rev.fac.cienc.econ. [online]. 2012, vol.20, n.1, pp.189-205. ISSN 0121-6805.

Firms have chosen to make known their commitment with sustainable economic development as a result of the rejection of those organizations with behaviors that violate human rights, or cause environmental damage. It's a study about the disclosure of social responsibility presented by credit institutions. We seek to identify the factors that determine the supply of information. The results of the study show that reports on sustainability of the entities analyzed contain a high volume of information, on emphasizing the economic and social aspects. Determinants, trading on the stock market, type of entity and implementation of the framework GRI3 are the variables that are more related to the publication of information on corporate social responsibility. The research findings are important in the context of "Spanish financial crisis".

Keywords : Corporate social responsabilty; information disclosure; credit institutions.

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