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...

Descripción completa

Detalles Bibliográficos
Autor: Monteiro, Albertina Paula Moreira
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)
id ES_d64ea40802a363c4ad1cb65b0d455972
oai_identifier_str oai:minerva.usc.gal:10347/29301
network_acronym_str ES
network_name_str España
repository_id_str
spelling Social Accounting: analysis of the disclosure on labor practices and human rights and its determinantsMonteiro, Albertina Paula MoreiraMaterias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financieraMaterias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530399 Otras (Responsabilidade Social Corporativa)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.Aibar Guzmán, BeatrizGarcía Sánchez, Isabel MaríaUniversidade de Santiago de Compostela. Escola de Doutoramento Internacional (EDIUS)20222022-01-0120222022-01-01doctoral thesishttp://purl.org/coar/resource_type/c_db06info:eu-repo/semantics/doctoralThesisapplication/pdfhttp://hdl.handle.net/10347/29301reponame:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostelainstname:Universidad de Santiago de Compostela (USC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:minerva.usc.gal:10347/293012026-06-15T12:47:27Z
dc.title.none.fl_str_mv Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
title Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
spellingShingle Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
Monteiro, Albertina Paula Moreira
Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financiera
Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530399 Otras (Responsabilidade Social Corporativa)
title_short Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
title_full Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
title_fullStr Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
title_full_unstemmed Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
title_sort Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
dc.creator.none.fl_str_mv Monteiro, Albertina Paula Moreira
author Monteiro, Albertina Paula Moreira
author_facet Monteiro, Albertina Paula Moreira
author_role author
dc.contributor.none.fl_str_mv Aibar Guzmán, Beatriz
García Sánchez, Isabel María
Universidade de Santiago de Compostela. Escola de Doutoramento Internacional (EDIUS)
dc.subject.none.fl_str_mv Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financiera
Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530399 Otras (Responsabilidade Social Corporativa)
topic Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financiera
Materias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530399 Otras (Responsabilidade Social Corporativa)
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022
2022-01-01
2022
2022-01-01
dc.type.none.fl_str_mv doctoral thesis
http://purl.org/coar/resource_type/c_db06
dc.type.openaire.fl_str_mv info:eu-repo/semantics/doctoralThesis
format doctoralThesis
dc.identifier.none.fl_str_mv http://hdl.handle.net/10347/29301
url http://hdl.handle.net/10347/29301
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
instname:Universidad de Santiago de Compostela (USC)
instname_str Universidad de Santiago de Compostela (USC)
reponame_str Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
collection Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869420848470818816
score 15,81155

Similares en LA Referencia