期刊名称：Communication & Society (Formerly Comunicación y Sociedad)
电子版ISSN：2386-7876
出版年度：2021
卷号：34
期号：4
页码：117-133
DOI：10.15581/003.34.4.117-133
语种：English
出版社：Universidad de Navarra
摘要：This study’s goal is to analyze the website communication of environmental, social, and governance –Environmental Social Governance (ESG)– information by companies on the Madrid Stock Exchange. The empirical descriptive and inferential analysis determines IBEX35 companies’ regulatory compliance in disclosure of non-financial information through examination of their website disclosure of ESG information. Economic-financial information from the Iberian Balance Sheet Analysis System (Sistema de Análisis de Balances Ibéricos (SABI)) database was also used to investigate whether the firms that communicate this information better are also more economically efficient. The study results reveal that IBEX35 companies’ website disclosure provides heterogeneous information that is difficult to access and that they need to improve website transparency by communicating sound, sustainable non-financial reports. Further, a significant correlation was found between the companies that disclose the most ESG information and those that have the highest economic profitability –that is, those that are best adapted to the Spanish legal system and compatible with the challenges established by the UN’s Agenda 2030.
关键词：Social information;businesses;transparency;corporate governance;website information
