Prácticas en la divulgación sobre Responsabilidad Social Corporativa en las empresas de la Eurozona

For most of the world`s largest companies, a voluntary reporting on non-financial information appears to be a continuing trend. Communication of social and environmental dimensions of the company plays a key role in the sustainable development of organizations and therefore should be investigated more in depth. In order to contribute to the research in this area the aim of this empirical study was to analyse CSR reporting practices of Eurozone companies, according to the Spanish Accounting and Business Association’s (AECA) Integrated Scorecard Taxonomy, and the factors that can influence its use. Moreover, given that the evolution of the Web has led companies to consider other strategies of communication; ones more flexible than traditional media, and which enable them to reach wider audiences and different groups of stakeholders, this thesis also investigates the usage of social media such as LinkedIn and YouTube for CSR disclosure. Thus, another aim of this study was to analyse the extent to which Eurozone companies use the social network LinkedIn, how they manage their online practices, which is their typical audience, and which are the potential factors influencing both extent and audience. Similarly, this thesis also provides an analysis of the extent and main purposes of the YouTube’s usage; the companies’ activity and online practices; as well as the factors on this platform influencing the channel´s activity; the audience; the stakeholder’s engagement and CSR disclosure. For the purposes of this research, a sample of 306 Eurozone companies listed in the STOXX Europe 600 index, including 19 subsectors and 12 countries, has been analysed. The main contribution of this thesis is providing an overview of CSR reporting practices of large Eurozone companies while broadening the previous research by providing new evidence of sustainability disclosure through social media. We believe that this thesis provides theoretical and practical implications and both academics and professionals might benefit of it.Los informes de Responsabilidad Social Corporativa (RSC) están ganando impulso a nivel mundial y en las últimas décadas estamos asistiendo a un cambio de los modelos tradicionales de información, centrados principalmente en los datos financieros e históricos, a las nuevas formas de presentación de informes que adoptan el enfoque de triple bottom line 1 (incluiyendo datos financieros, medioambientales, y sociales). Por lo tanto, los informes de sostenibilidad están dedicados a un conjunto más amplio de interesados, no sólo a los accionistas, pero a todos stakeholders2 (Ballou et al. 2006). El objetivo principal de nuestra investigación es el de examinar las prácticas en la presentación de informes de RSC de las empresas de la Eurozona, explorar los canales de difusión en los medios de comunicación social para este tipo de divulgación, e identificar los factores que influyen en su uso