Análisis de la divulgación de la información sobre la responsabilidad social corporativa en las empresas de transporte público urbano en Espãna /Analysis of the disclosure of information on corporate social responsibility in urban public transport companies in Spain

• Published in: Revista de contabilidad Vol. 19; no. 2; p. 195
• Main Authors: Solano, Sandra Escamilla, Casado, Paola Plaza, Ureba, Sandra Flores
• Format: Journal Article
• Language: Spanish
• Published: Madrid ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 01.07.2016
• Subjects: Content analysis; Disclosure; Public transportation; Social responsibility; Studies; Urban areas; Spain
• ISSN: 1138-4891
• DOI: 10.1016/j.rcsar.2015.05.002

The innovation of considering the social responsibility as part of the corporate strategy of the companies reveals the importance of being known by all stakeholders. Given the latest steps at government level on the transparency, an aspect strongly demanded by society, it is considered necessary to make the first approach by a study of this aspect in public urban transport companies, by the impact that their activity has in terms of GDP and sustainable development of cities where they operate. The aim of this paper is to determine whether urban public transport companies disclose information on CSR. For this, 17 publicly owned urban public transport companies were used as a sample. The methodology used was the analysis of contents. The investigation has revealed that the information on the websites is still too low, with environmental actions being the most contemplated. The level of implementation is low or none, given that only 23.53% of the companies contemplate from 14 to 27 of the analysed items.