La divulgación y verificación de memorias de RSC en las cooperativas de crédito españolas: un análisis exploratorio
Year: 2014
Type: article
Abstract: [EN] Given their nature, cooperatives are highly likely to publish CSR reports. However, compared \nto commercial companies, few contributions to the subject are to be found in the literature, particularly with regard \nto the auditing of such reports. This study aims to contribute new knowledge on the state of the question by exploring \nthe practices adopted by Spanish credit unions in relation to publishing and auditing CSR reports. The results \nshow that neither the preparation of standardised CSR reports nor their auditing are very widespread. Also, when \ncredit unions do provide CSR information they mainly publish data on social issues.
Institution: Universitat Politècnica de València
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1509126449