Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
The social accountings functions are associated with the preparation and disclosure of information on the companys performance related to environmental and social aspects, to support stakeholders decision-making. This research carries out a bibliometric analysis of the papers specifically focused on...
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| Tipo de recurso: | tesis doctoral |
| Fecha de publicación: | 2022 |
| País: | España |
| Institución: | Universidad de Santiago de Compostela (USC) |
| Repositorio: | Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela |
| Idioma: | inglés |
| OAI Identifier: | oai:minerva.usc.gal:10347/29301 |
| Acceso en línea: | http://hdl.handle.net/10347/29301 |
| Access Level: | acceso abierto |
| Palabra clave: | Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financiera Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530399 Otras (Responsabilidade Social Corporativa) |
| Sumario: | The social accountings functions are associated with the preparation and disclosure of information on the companys performance related to environmental and social aspects, to support stakeholders decision-making. This research carries out a bibliometric analysis of the papers specifically focused on employee-related disclosure published in journals indexed on the Web of Science database over the last two decades to provide an overview of the state-of-the-art of research on this topic. Then, the relationship between social performance and social reporting, as well as the influence of women managers in both social information disclosure and its relationship with social performance are analyzed for a sample of 1,243 listed multinational firms whose corporate information is available in the Thompson Reuters EIKON database over the period 2013-2017. |
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