CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 17 (2019): CAPIC REVIEW
Investigation

Social responsibility information´s disclosure in the argentine financial sector. Explanatory factors.

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  • SANDRA PASTOR,
  • PABLO RAFFAELLI,
  • MONICA JUGON
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
DOI: https://doi.org/10.35928/cr.vol17.2019.60
Categories

Published 2019-08-30

Keywords

  • corporate social responsibility,
  • information disclosure,
  • financial sector

How to Cite

PASTOR, S., RAFFAELLI, P., & JUGON, M. (2019). Social responsibility information´s disclosure in the argentine financial sector. Explanatory factors. CAPIC REVIEW, 17, 1–14. https://doi.org/10.35928/cr.vol17.2019.60
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Abstract

In this paper, the amount of information disclosed on the social, economic and environmental management of argentine financial institutions and the explanatory factors of the disclosure is analysed.

Based on the fundamentals of the theory of political costs, the determinants of the voluntary disclosure of corporate information are studied through a linear regression model.

The results obtained agree with previous studies (Gamerschlag et al., 2011), associating positively the amount of CSR information disclosed with greater visibility of the company, a structure of ownership of the most dispersed shareholders and the audit of reports of CSR, its relationship with profitability being inverse.

The conclusions obtained are strengthened from the disaggregation of the general index in the environmental, social and economic aspects in a particular way.

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