Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?

Aceituno, José Valeriano Frías; Marques, Maria da Conceição da Costa; Ariza, Lázaro Rodríguez

doi:10.1016/j.rcsar.2013.07.004

Cited by 26 publications

(10 citation statements)

References 43 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…These levels are somewhat higher than those obtained previously for LGs in Europe, where the average level barely reached 50% [36,76], except for environmental information, in which case the amount of information disclosed was twice that observed for the Latin American LGs in our sample. In comparison with the findings reported by Frias et al [53], who considered LGs in Brazil, Colombia, Mexico, Spain and Portugal, our results reflect a somewhat higher level of disclosure, especially that of economic information, although similarly low levels of disclosure of environmental information were observed in both cases.…”

Section: Descriptive Analysissupporting

confidence: 62%

“…As indicated above, to date most studies of transparency on sustainability (including economic, social and environmental aspects) have focused on countries with developed economies, and very few have considered the circumstances of less developed countries [7,51]. Chief among these are the following: Frias-Aceituno et al [52], who considered 101 municipalities in Colombia, Spain and Portugal; Frías et al [53], who studied 25 municipalities in Spain and Portugal, together with others in Brazil, Colombia and Mexico; and León [31], who examined 105 municipalities in Chile, Colombia, Mexico and Peru. These studies show that the factors influencing government transparency may depend on the cultural, socioeconomic and political context in each country.…”

Section: Prior Research On Local Government Transparency On Sustainabmentioning

confidence: 99%

See 1 more Smart Citation

Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

2021

View full text Add to dashboard Cite

Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.

show abstract

Section: Descriptive Analysissupporting

confidence: 62%

Section: Prior Research On Local Government Transparency On Sustainabmentioning

confidence: 99%

Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

2021

View full text Add to dashboard Cite

show abstract

“…These dimensions are large or small power distance, individualism versus collectivism, masculinity versus femininity, tolerance versus aversion to uncertainty, and long‐ versus short‐term orientation. These dimensions have been used by numerous investigators (e.g., Aceituno, da Conceição Marques, & Ariza, ; Christie, Kwon, Stoeberl, & Baumhart, ; Maignan, ; Orij, ; Ringov & Zollo, ; Van der Laan Smith et al, ; Vitell et al, ; G. Williams & Zinkin, ).…”

Section: Introductionmentioning

confidence: 99%

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Cubilla‐Montilla

Librero

Galindo-Villardón

et al. 2019

Corp Soc Responsibility Env

View full text Add to dashboard Cite

The complexity of the business world and current business models has motivated an increasing number of companies to disclose corporate information through sustainability reports. This reporting and stakeholders engagement may bring shared value to business and society in general although working towards sustainable development goals. This work adopts a new analytical approach by determining the global reporting initiative indicators related to labour practices and decent work, human rights, society, and product responsibility that are reported less frequently by companies. The final

show abstract

“…CSR information can be disseminated through websites (Nevado-Gil and Gallardo-Vázquez, 2016). In general, organizations worldwide now provide more information on issues related to their economic, social and environmental behaviour (Frías-Aceituno et al., 2013). Entities must comply with certain commitments that are directly related to their social responsibility towards stakeholders and society.…”

Section: Main Textmentioning

confidence: 99%

Corporate social responsibility and financial profile of Spanish private hospitals

Creixans-Tenas

Coenders

Serrat

2019

Heliyon

View full text Add to dashboard Cite

In the context of the recent economic crisis, the financial situation of the Spanish health sector has become a major concern for responsible actors from the public and private spheres, because of a decline in public spending and increased demand due to population growth and ageing. The public health system seeks collaborative synergies with the private health system to achieve better health care results, cut waiting lists and cope with financial pressure. The private health sector currently owns 452 hospitals in Spain (57% of the country's total). This paper analyses the financial statements of hospital companies in the Spanish private healthcare system, using compositional data (CoDa) methodology. It identifies a significant relationship between financial statement structure and corporate social responsibility (CSR). Relevant CSR indicators include a sustainability report according to the Global Reporting Initiative (GRI), accreditation by the Joint Commission International (JCI) and ISO 14001, 50001 and 26000 accreditations. These indicators reduce asset turnover and increase debt quality: the proportion of long-term debt within total liability. From a methodological perspective, the paper proposes the first application CoDa in statistical models to predict financial statements from non-financial variables, and the first use of CoDa in partial-least-squares structural equation models (PLS-SEM). Our methodological approach reduces the asymmetry, redundancy and outliers encountered in standard statistical models that predict financial ratios.

show abstract

Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?

Cited by 26 publications

References 43 publications

Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Corporate social responsibility and financial profile of Spanish private hospitals

Contact Info

Product

Resources

About