La divulgación y verificación de memorias de RSC en las cooperativas de crédito españolas: un análisis exploratorio
[EN] Given their nature, cooperatives are highly likely to publish CSR reports. However, compared to commercial companies, few contributions to the subject are to be found in the literature, particularly with regard to the auditing of such reports. This study aims to contribute new knowledge on the...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2014 |
| País: | España |
| Institución: | Universitat Politècnica de València (UPV) |
| Repositorio: | RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia |
| Idioma: | español |
| OAI Identifier: | oai:riunet.upv.es:10251/59573 |
| Acceso en línea: | https://riunet.upv.es/handle/10251/59573 |
| Access Level: | acceso abierto |
| Palabra clave: | Responsabilidad Social Corporativa (RSC) Memorias Verificación Cooperativas de crédito ECONOMIA FINANCIERA Y CONTABILIDAD |
| Sumario: | [EN] Given their nature, cooperatives are highly likely to publish CSR reports. However, compared to commercial companies, few contributions to the subject are to be found in the literature, particularly with regard to the auditing of such reports. This study aims to contribute new knowledge on the state of the question by exploring the practices adopted by Spanish credit unions in relation to publishing and auditing CSR reports. The results show that neither the preparation of standardised CSR reports nor their auditing are very widespread. Also, when credit unions do provide CSR information they mainly publish data on social issues. |
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