Divulgación de información sobre corrupción: empresas del IBEX 35

  1. Aldaz Odriozola, Maider
  2. Calvo Sánchez, José Antonio
  3. Álvarez Echeverría, Igor
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2012

Volumen: 15

Número: 1

Páginas: 59-90

Tipo: Artículo

DOI: 10.1016/S1138-4891(12)70038-9 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Información de financiación

Difundir el Programa anti-corrupción Un año interna y externamente Implementar cursos de capacitación para empleados y socios comerciales Asegurarse de que se cuente con capacidades especializadas en cuanto a la velocidad: auditoría interna, finanzas, departamento legal Manejo de los incidentes Revisar el rol del Equipo asignado al Proyecto

Financiadores

Referencias bibliográficas

  • ACCA (2008). Anti-bribery and corruption reporting disclosures. Reporting trilogy-research on disclosures part 1 en http://wwwaccaglobal.com
  • Ackerman, S.R. (1978). Corruption: A Study in Political Economy. Nueva York: Academic Press.
  • Adams, C.A. (2002). Internal organizational Factors influencing corporate social and ethical reporting. Accounting, Auditing and Accountability Journal 15 (2) 223-250.
  • Adams, C.A.; Hill W.-Y. y Roberts C.B.(1998). Corporate social reporting practices in Western Europe: legitimising corporate behaviour? British Accounting Review 30 (1) 1-21.
  • Adams, C.A. y McNicholas, P. (2007). Making a difference Sustainability reporting, accountability y organizational change. Accounting, Auditing and Accountability Journal 20 (3) 382-402.
  • Albelda-Pérez, E.; Correa-Ruiz, C. y Carrasco-Fenech, F. (2007). Environmental management systems as an embedding mechanism: a research note. Accounting, Auditing and Accountability Journal 20 (3) 403-422.
  • Álvarez Etxeberria, I. (2009). Las memorias de sostenibilidad: un instrumento para la gestión de la sostenibilidad. Revista española de financiación y contabilidad 38 (144).
  • AMP Henderson Global Investors, (2002). Climate Change: Where are Australian companies Positioned? AMP Henderson Sydney.
  • Argandoña, A. y Morel Berendson, R. (2009). La Lucha contra la corrupción: Una perspectiva empresarial. IESE y Cátedra "La Caixa" de Responsabilidad Social de la Empresa y Gobierno Corporativo. http://www.iese.edu/es/files/Cuaderno%20N%C2%BA4%20Final-tcm5-35716.pdf
  • Archel, P.; Husillos, J.; Larrinaga, C. y Spence, C. (2009). Social Disclosure, legitimacy theory and the role of the state. Accounting, Auditing and Accountability Journal 22 (8) 1284-1307.
  • Ashforth, B.E. y Gibbs, B.W. (1990). The double edge of organizational legitimation. Organization science 1 (2) 177-194.
  • Benzécri, J.P. (1982). L'Analyse des donneés II: L'Analyse des correspondances. Ed. Dunod, París.
  • Bhur, N. (1998). Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge. Accounting, Auditing and Accountability Journal 11 (2) 163-190.
  • Brown, N. y Deegan, C. (1999). The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory. Accounting and business research 9 (1) 21-41.
  • Buzby, S.L. and Falk, H. (1978). A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3 (3/4) 191-201.
  • Campell, D.; Craven, B. y Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: a coment on perception and legitimacy. Accounting, Auditing and Accountability Journal 16 (4) 558-581.
  • Cho, C.H. (2009). Legitimation strategies used in response to environmental disaster: a French case study of Total SA's Erika and AZF incidents. European Accounting Review 18 (1) 33-62.
  • Cho, C.H. y Patten, D.M. (2007). The role of environmental disclosures as tools of legitimacy: a research note. Accounting, Organizations and Society 32 (7-8) 639-647.
  • Cogan, D.G. (2006). Corporate Governance and Climate Change: Making the Connection", CERES Boston.
  • Control Risk Group (2007). Facing up to corruption 2007: A practical business guide. http://www.control-risks.com/pdf/Facing-up-to-corruption.pdf.
  • Deegan, C. (2002). The legitimising effect of social and environmental disclosures- a theoretical foundation. Accounting, Auditing and Accountability Journal 15 (3) 282-311.
  • - (2007). Organizational legitimacy as a motive for sustainability. En Unerman, J., O'Dwyer, B. y Bebbington, J. (Eds), Sustainability Accounting and Accountability, Routledge, London, 127-149.
  • Deegan, C. y Gordon, B. (1996). A study of the environmental disclosure policies of Australian corporations. Accounting and Business Research 26 (3), 187-199.
  • Deegan, C. y Rankin, M. (1996). Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority. Accounting Auditing and Accountability Journal 9 (2) 52-69.
  • Dowling, J. y Preffer, J. (1975). Organizational legitimacy: social values and organizational behaviour. Pacific Sociological Review 18 (1) 122-136.
  • Escofier, B. y Pagés, J. (1990). Analyses factorielles simples et multiples. Ed. Dunod, París.
  • Everett, J.; Neu D. y Rahaman A. S. (2007). Accounting and the global fight against corruption. Accounting, Organizations and Society 32 (6); 513-542.
  • Fjeldstad, O.H. y Tungodden, B. (2003). Fiscal corruption: A vice or a virtue? World Development 31 (8) 1459-1467.
  • García-Ayuso, M. y Larrinaga, C. (2003). Environmental disclosure in Spain: Corporate characteristics and media exposure. Revista Española de Financiación y Contabilidad Special Issue for the 26th Annual Congress of the EAA (Seville). 115, 184-214.
  • Global Reporting Iniciative (2006). G3 Guidelines en http://www. globalreporting.org.
  • GRI y KPMG (2007). Reporting the Business Implications of Climate Change in Sustainability Reports en http://www.globalreporting.org.
  • Gray, R. (2002). The social accounting project and Accounting, Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27 (7) 687-708.
  • - (2006). Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? Accounting and Business Research. International Accounting Policy Forum 65-88.
  • Gray, R. y Bebbington, J. (2000). Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting? Advances in Environmental Accounting y Management 1, 1-44.
  • Gray, W. y Kaufmann, D. (1998). Corruption y Development. Finance and Development 35 (1) 7-10.
  • Gray, Kouhy y Lavers. (1995). Corporate social and environmental reporting: a review of the literature and longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8 (2) 47-77.
  • Greenacre, M. (1984). Theory and applications of correspondence Analysis. Ed. Academic Press. San Diego.
  • Greenacre, M. y Blasius, J. (1994). Correspondence Analysis in the Social Sciences. Ed. Academic Press. San Diego.
  • Gugler, P y Shi, J. (2009). Corporate social responsibility for developing country multinational corporations: lost war in pertaining global competitiveness? Journal of Business Ethics 87 (1) 3-24.
  • Guthrie, J. y Parker, L (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research 19 (76) 343-352.
  • Hackston, D y Milne, M.J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9 (1) 77-108.
  • Hogner, R. H. (1982). Corporate social reporting: Eight decades of development at U.S. Steel, Research in Corporate Social Performance and Policy (4) 243-250.
  • International Federation of Accountants (IFAC) (2006). The Accountancy Profession and The Fight Against Corruption Discussion Paper from International Federation of Accountants web site http://www.ifac.org.
  • Larrinaga-Gonzalez, C; Carrasco-Fenech, F; Caro-González, F.J; Correa-Ruiz, C; Páez- Sandubete, J.M. (2001). The role of environmental accounting in organizational change An exploration of Spanish companies. Accounting, Auditing & Accountability Journal 14 (2) 213-239.
  • Lebart, L.; Morineau, A. y Piron, M. (1995). Statistique exploratory multidimensionnelle. Ed. Dunod, París.
  • Lindblom, C.K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Trabajo presentado en el Critical Perspectives on Accounting Conference en Nueva York.
  • Mc Cracken, G. (1988). The long interview. SAGE London.
  • Milne, M.J y Patten, D.M. (2002). Securing organizational legitimacy. A experimental decision case examining the impact of environmental disclosures Accounting, Auditing and Accountability Journal 15 (3) 372-405.
  • Milne, M.J y Gray, R. (2007). Future prospects for corporate sustainability reporting. En Unerman, J., O'Dwyer,B. y Bebbington, J. (Eds), Sustainability Accounting and Accountability, Routledge, London, 184-207.
  • Moneva, J. M. y Llena (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review 9 (1) 7-29.
  • Moneva, J. M. y Ortas, E. (2009). Desarrollo sostenible e información corporativa evolución y situación actual. Economía industrial. 371, 139-154.
  • Nye, J.S. (1967). Corruption and Political Development: A Cost-Benefit Analysis. The American Political Science Review 61 (2) 417-427.
  • O'Donovan, G. (2002). Environmental disclosures in the annual report Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal 15 (3) 344-371.
  • O'Dwyer, B. (2002). Managerial perceptions of corporate social disclosure. An Irish story. Accounting, Auditing and Accountability Journal 15 (3) 406-436.
  • Pacto Global de Naciones Unidas y Transparencia Internacional Los negocios contra la corrupción: un marco para la acción. http://www.pactoglobal.org.ar/userfiles/file/10mo-ppio-Los-negocios-contra-la- corrupcin.pdf
  • Patten, D.M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy 10, 297-308.
  • - (1992) Intra-industry environmental disclosures in response to the Alaska oil spill: A note of legitimacy theory. Accounting, Organizations and society 15 (5) 471-475.
  • - (2002) The relation between organizational performance and environmental disclosure: a research note. Accounting, Organization and Society 27 (8) 763-773.
  • Raditlhokwa L.L. (1999). Corruption in Africa: a function of the crisis of leadership, en Frimpong, K. y Jacques, G. (Eds.), Corruption, Democracy and Good Governance in Africa, Lentswe La Lesedi, Botswana, 49-56.
  • Solomon, J.F. y Solomon, A. (2006). Private social, ethical and environmental disclosure. Accounting, Auditing and Accountability Journal 19 (4) 564-591.
  • Spainsif informe (2011). Diálogo activo accionarial en España. Spainsif: social investment forum. UNED.
  • Suchman, M.C. (1995). Managing legitimacy: strategic and institutional approaches. Academic of Management Review 20 (3) 571-610.
  • Tilling, M.W. y Tilt, C.A. (2010). The Edge of legitimacy voluntary social and environmental reporting in Rothmans 1956-1999 annual reports. Accounting, Auditing and Accountability Journal 23 (1) 55-81.
  • UNEP/SustainAbility (1994). Company environmental Reporting: A measure of the progress business & industry towards sustainable development. London: UNEP/SustainAbility.
  • Yin, R.K. (2009). Case study research: design and methods. 4th ed SAGE. London.