Muñoz Pasadas R. , TIRADO VALENCIA, PILAR
No
REVESCO-Rev. Estud. Coop.
Article
Científica
0.193
01/01/2014
2-s2.0-84901306880
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 agrofood 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.
Agro-food cooperatives; Corporate governance; Corporate Social Responsibility (CSR); Global Reporting Initiative (GRI); Transparency