Disclosure and transparency of sustainability information in Spanish social enterprises: An empirical study of audited special employment centers

IF 8.3 2区管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-03 DOI:10.1002/csr.2947

Elisabet Gómez‐González, Elisa Isabel Cano‐Montero, Jesús Fernando Santos‐Peñalver, Julián Chamizo‐González

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Abstract

The research analyzes how certain factors such as activity sector, size, and economic‐financial performance can influence the level of disclosure and transparency of sustainability information in special employment centers. This publication is based on an empirical study applying a quantitative methodology in 194 social economy enterprises with data from 2020. The results confirm that companies that disclose sustainability information do so based on GRI standards and in all areas of sustainability. Belonging to certain activity sectors and size influence the disclosure of sustainability information. Also, the results show that assets, operating income, liquidity and economic profitability have an influence. This research contributes to improving the disclosure and transparency of sustainability information in social economy enterprises and provides indicators on management in sustainability aspects, useful for the analysis of subsidy management.

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西班牙社会企业可持续性信息的披露和透明度：对经审计的特殊就业中心的实证研究

研究分析了活动部门、规模和经济财务表现等因素如何影响特殊就业中心的可持续发展信息披露水平和透明度。本出版物基于一项实证研究，采用定量方法对 194 家社会经济企业进行了研究，数据来自 2020 年。研究结果证实，披露可持续发展信息的企业是根据全球报告倡议组织（GRI）的标准在所有可持续发展领域进行披露的。属于某些活动部门和规模会影响可持续发展信息的披露。此外，研究结果还显示，资产、营业收入、流动性和经济盈利能力也有影响。这项研究有助于提高社会经济企业可持续发展信息的披露和透明度，并提供了可持续发展方面的管理指标，有助于分析补贴管理。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.

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