Algunos determinantes de la información medioambiental divulgada por las empresas españolas cotizadas

Fermín Lizarraga Dallo · Pablo Archel Domench

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Accounting and Financial Management

Abstract

La creciente atención que los problemas medioambientales suscitan entre un amplio sector de la sociedad, está produciendo una reacción en las empresas tanto por lo que a la adopción de sistemas de gestión medioambiental respecta como en el incremento de información medioambiental comunicada al exterior. A partir de los informes anuales de una muestra de 56 empresas correspondientes al periodo 1995-1998, el presente trabajo investiga algunos factores determinantes de las empresas que divulgan este tipo de información. Para ello, se procede a la estimación de un modelo de regresión lineal de un índice de información medioambiental sobre tres grupos de variables independientes. Los resultados obtenidos, coincidentes con los de la mayoría de estudios llevados a cabo al respecto, señalan que el tamaño, junto con la pertenencia a sectores específicos, resultan las variables más asociadas con el índice, mientras que no aparece relación alguna en el grupo de variables representativas de la evolución financiera de la compañía. The increasing awareness of corporate environmental problems among a large sector of society is bringing about reactions in companies, not only in terms of the adoption of environmental management systems but also in the inclusion in environmental information communicated publicly. Drawing on a sample of annual reports from 56 Spanish companies during the period 1995-1998, this paper seeks to identify certain factors causing this information to be disclosed. It constructs a linear regression model of an environmental information index using three groups of independent variables. The results obtained are consistent with the majority of studies in this area, with company size and industry being the variables most closely associated with the index, while no statistical link was found with variables representing financial development.

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