Responsabilidad social empresarial: información divulgada por las empresas del IBEX35

Abstract

Nowadays, companies show a greater interest in the application of Corporate Social Responsibility practices with the aim of obtaining greater economic development, as well as maintaining a good relationship with their interest groups, and generating social and environmental welfare. In this context, the objective of this study is to evaluate the dissemination of socially responsible practices on the part of companies belonging to the IBEX35 through their web pages, using the content analysis technique. The results reveal that the information on Corporate Social Responsibility they offer is substantial, as revealed by the total disclosure index (87.18%), with economic information being the most disclosed.