The corporate social responsibility communication of the sustainable Spanish companies of the FTSE4Good IBEX index: A study of their non-financial information as from Law 11/2018, dated 28 December

被引：1

作者：

Zeler, Ileana ^{[1
]}

Oliveira dos Santos, Andrea ^{[2
]}

Bosch Casellas, Mireia ^{[3
]}

机构：

[1] Univ Autonoma Barcelona, Dept Publicitat Relac Publ & Comunicacio Audiovis, Barcelona, Spain

[2] Univ Girona, Fac Turisme, Dept Filol & Comunicacio, Girona, Spain

[3] Univ Girona, Publicitat & Relac Publ, Girona, Spain

来源：

COMUNICACIO-REVISTA DE RECERCA I D ANALISI | 2021年 / 38卷 / 02期

关键词：

corporate communication; corporate social responsibility; digital communication; non-financial information; Law; 11/2018; CSR COMMUNICATION; PUBLIC-RELATIONS; WEB SITES; CITIZENSHIP;

D O I：

10.2436/20.3008.01.208

中图分类号：

G2 [信息与知识传播];

学科分类号：

05 ; 0503 ;

摘要：

Law 11/2018, dated 28 December, on non-financial statements and diversity in Spain obliges companies to issue reports on their corporate social responsibility (CSR). This paper presents our research on the regulatory compliance of the ten most highly capitalized companies of the FTSE4Good IBEX sustainable investment stock index. we carry out an analysis of the hierarchy level of the CSR reports presented on corporate websites, of the format and extension of the CSR reports, and of the communication of specific policies, the results of the measures taken and the identified risks associated with the CSR dimensions contained in Law 11/2018. Our results suggest that companies have a commitment to regulatory compliance with the law, but communicate their impact on society in a dissimilar and limited way.

引用

页码：29 / 49

页数：21