Title SOCIAL RESPONSIBILITY AND TRANSPARENCY IN THE WEB: AN ANALYSIS APPLIED TO SPANISH AGRO-FOOD COOPERATIVES
Authors Munoz Pasadas, Ricardo, TIRADO VALENCIA, PILAR, TIRADO VALENCIA, PILAR
External publication No
Means REVESCO Rev. Estud. Coop.
Scope Article
Nature Científica
SJR Quartile 3
SJR Impact 0.19300
Area International
Publication date 01/01/2014
ISI 000216000900004
DOI 10.5209/rev_REVE.2014.v114.44293
Abstract The values and principles of Corporate Social Responsibility (CSR) have been applied by Cooperative societies since their origins. Given the link of CSR with cooperative culture principles and information spreading, the aim of this paper is to analyze the relationship between social responsibility, corporate governance and transparency in the Spanish agro-food cooperatives. This paper analyzes the CSR information these companies spreads across the web, according the Global Reporting Initiative contents. The paper tries to show whether there are significant differences between the levels reached by primary and secondary or tertiary cooperatives. Finally, the relationship between levels of information dissemination and cooperatives size or age is analyzed.
Keywords Transparency; Corporate Social Responsibility (CSR); Corporate Governance; Global Reporting Initiative (GRI); Agro-food Cooperatives
Universidad Loyola members