CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 17 (2019): CAPIC REVIEW
Investigación

Revelación de información de responsabilidad social en el sector financiero argentino. Factores explicativos.

SANDRA PASTOR
UNIVERSIDAD NACIONAL DEL CENTRO DE LA PROVINCIA DE BUENOS AIRES
PABLO RAFFAELLI
UNIVERSIDAD NACIONAL DEL CENTRO DE LA PROVINCIA DE BUENOS AIRES
MONICA JUGON
UNIVERSIDAD NACIONAL DEL CENTRO DE LA PROVINCIA DE BUENOS AIRES
portada volumen año 2019
Publicado agosto 30, 2019
Palabras clave
  • divulgación de información,
  • responsabilidad social empresarial,
  • sector financiero
Cómo citar
PASTOR, S., RAFFAELLI, P., & JUGON, M. (2019). Revelación de información de responsabilidad social en el sector financiero argentino. Factores explicativos. CAPIC REVIEW, 17, 1-14. https://doi.org/10.35928/cr.vol17.2019.60

Resumen

En el presente trabajo, se analiza la cantidad de información divulgada sobre la gestión social, económica y ambiental de las entidades financieras argentinas y los factores explicativos de la revelación.

 En base a los fundamentos de la teoría de los costos políticos se estudian los determinantes de la divulgación voluntaria de información corporativa a través de un modelo de regresión lineal.

Los resultados obtenidos concuerdan con estudios anteriores (Gamerschlag et al., 2011), asociándose de manera positiva la cantidad de información de Responsabilidad social empresaria (RSE) divulgada con una mayor visibilidad de la empresa, una estructura de propiedad de los accionistas más dispersa y la auditoria de los informes de RSE, resultando inversa su relación con la rentabilidad.

Las conclusiones arribadas se fortalecen a partir de la desagregación del índice general en los aspectos ambiental, social y económico de manera particular.

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