出版社：Servicio central de publicacion. Gobierno Vasco
摘要：Recent years have witnessed a steady growth of the number of firms that report
on social and environmental information in separate reports, usually according
to international standards, like the Global Reporting Initiative. This process
has become more important in Spain than in other European countries, the impact
on the financial sector is especially relevant. Arguments used to justify this
increase are widely different. According to this issue, the objective of this
paper is to evaluate the possible relationship between sustainability reporting,
as a proxy of social performance, and the market value of the firms quoting in
the Continuous Market of the Madrid Stock Exchange for the period 2003-2006.
Accordingly, a specific analysis is focused on the financial sector.
