Propiedad familiar, control y efecto generación y RSC
ISSN: 2444-877X
Año de publicación: 2014
Volumen: 4
Número: 1
Páginas: 9-20
Tipo: Artículo
Otras publicaciones en: European Journal of Family Business
Resumen
El objetivo de este trabajo es analizar el papel de la propiedad familiar en la política de Responsabilidad Social Corporativa (RSC) medida ésta a partir de varios indicadores de transparencia informativa sobre las acciones sociales y medioambientales real izadas por las empresas. Utilizando una muestra de empresas no financieras españolas en el periodo 2004 - 2010 e identificando el último gran propietario de la compañía a partir de las cadenas de propiedad, encontramos que el compromiso en RSC es menor en em presas con propiedad familiar, si bien, los resultados no indican que la presencia del fundador de la compañía afecte significativamente a las políticas informativas de la empresa. Por otro lado, los resultados relativos al efecto del control ejercido por las familias sobre la transparencia en RSC son mixtos, sugiriendo que el control familiar influye en la política de dar información o no sobre RSC, pero no en la amplitud de la información suministrada al mercado.
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