Abstract

CUEVAS-MEJIA, John Jairo; MALDONADO-GARCIA, Stella  and  ESCOBAR-VAQUIRO, Natalia. An Approach to Factors Affecting the Disclosure of Information on CSR in Businesses in Latin America. Cuad. Contab. [online]. 2013, vol.14, n.34, pp.91-131. ISSN 0123-1472.

The present paper is an approach to understanding the factors affecting the disclosure of information of social responsibility² in listed businesses in Latin American countries with Pacific Ocean coastlines. Based on legitimacy theory, the research aims at establishing social factors that could widen the analysis of the disclosure of information on corporate social responsibility (CSR). The paper will thus follow a quantitative approach that will allow us to know the degree of influence of the institutional environment in the disclosure of information on CSR, by using factor and multilevel analyses. A second qualitative axis will help us to determine that the values underlying in the institutional environment condition the actions aimed at the disclosure of information or CSR. The paper concludes by showing that the disclosed information constitutes a response to the mechanisms of institutionalisation or isomorphisms, even though the pertinence of further developing the characterisation of the institutional environment of the mentioned countries will also be noted.

Keywords : Social Responsibility; Isomorphism; Legitimacy; Content Analysis; Multilevel Analysis; Social responsibility of business; subject analysis; work environment; business enterprises- Latin America.

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