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Purpose: The objective was to examine the relationship between CSR communication on corporate websites and the financial performance of Catalan meat companies. Design/methodology:A qualitative and quantitative analysis of the CSR communication variables of corporate websites was carried out to identify the companies with the best CSR web communication practices, and an economic and financial comparative analysis was undertaken. The financial returns were modelled to determine whether CSR communication, as an independent variable, affects the net profit generated in relation to the investment of stakeholders. A set of 130 Catalan meat companies was analysed. Findings:The report provides a diagnosis of the CSR web communication and the financial health of the companies in the study period. The study contributes to the discussion of the relationship between CSR and financial performance. Research limitations/implications:Longer periods of economic and financial analysis would be beneficial, as would a more in-depth study of the online communication strategy to incorporate the views of those responsible for the strategy and stakeholders.-391-Intangible Capital -http://dx.doi.org/10.3926/ic.590 Practical implications:The analysis provides a better understanding of current corporate web communication, and the economic and financial situation of the companies analysed. It could help in the definition of a strategy to improve relationships with stakeholders, and it allows us to assess the forecast for the meat sector in Catalonia in the study period. Social implications:The results of the study allow the industry to see the future prospects of the meat sector and make the necessary changes. The results lead to improved transparency and responsible behaviour. Originality/value:The analysis allows stakeholders in the meat industry to evaluate a company's social behaviour, to assess its financial health, and to take appropriate future actions.

Purpose: The aims of this research was to demonstrate what IQNet SR10 certification of a Social Responsibility management system means to companies. From the wide range of existing certifications, we identified the added value of having the IQNet SR10 standard by showing a specific company's situation before and after certification. Design/methodology:We used an exploratory study of items of Social Responsibility management system certification (IQNet SR10) to develop a qualitative questionnaire. The questionnaire was then administered to the company under study to determine the added value to companies of holding this certification.

Purpose: Analyse the financial and non-financial information (Corporate Social Responsibility) of passenger transport companies in the Barcelona metropolitan area due to the economic, environmental and social impact of this sector. Design/methodology: The study uses the analysis of financial statements and an exploratory methodology of the non-financial indicators of passenger transport companies in the Barcelona metropolitan area (Busmet), as well as a validated CSR questionnaire. Financial and non-financial indicators of these companies are used to assess the integrated information, especially Corporate Social Responsibility. Findings: The results show that transport companies have significant challenges in Corporate Social Responsibility since companies in the transport sector contribute significantly to the CO2 emissions that negatively affect the environment. Research limitations/implications: The study is focused on a small group of companies and we would like to extend it to goods and passenger transport companies with a wider and more representative sample of the population, due to the economic and social significance of the sector. Originality/value: There are few studies that refer to Corporate Social Responsibility in passenger transport companies, and it is a means of transport that has a significant economic and environmental impact on any city or metropolitan area, subject to diverse changes owing to innovation and current technological advances. The study helps to highlight the importance of the CSR of transport companies.

El estudio versa sobre los operadores privados del transporte de viajeros, que evolucionan con nuevas fórmulas de integración, presentan aceptables indicadores económicos y financieros y muestran un interés creciente por la mejora de la sostenibilidad del sector y la transparencia del mismo, tal como evidencia el caso BUSMET objeto de estudio. Analiza la situación actual del sector del transporte de viajeros, en la zona metropolitana de Barcelona, mediante un mayor conocimiento de su realidad a nivel económico y financiero en el período 2008-2016 y un mayor conocimiento de su transparencia web, visibilizando un caso concreto, el caso BUSMET, como garantía de estas afirmaciones.