Propiedad familiar, control y efecto generación y RSC

Laura Cabeza García; María Sacristán Navarro; Silvia Gómez Ansón

doi:10.24310/ejfbejfb.v4i1.5036

Authors

Laura Cabeza García Departamento de Dirección y Economía de Empresa, Universidad de León (León) Spain
María Sacristán Navarro Departamento de Economía de la Empresa (Administración, Dirección y Organización), Universidad Rey Juan Carlos (Madrid) Spain
Silvia Gómez Ansón Departamento de Administración de Empresas, Universidad de Oviedo (Oviedo) Spain

DOI:

https://doi.org/10.24310/ejfbejfb.v4i1.5036

Keywords:

CSR Disclosure Family Ownership Family Control Family Firms’generation

Abstract

El objetivo de este trabajo es analizar el papel de la propiedad familiar en la política de Responsabilidad Social Corporativa (RSC) medida ésta a partir de varios indicadores de transparencia informativa sobre las acciones sociales y medioambientales realizadas por las empresas. Utilizando una muestra de empresas no financieras españolas en el periodo 2004-2010 e identificando el último gran propietario de la compañía a partir de las cadenas de propiedad, encontramos que el compromiso en RSC es menor en empresas con propiedad familiar, si bien, los resultados no indican que la presencia del fundador de la compañía afecte significativamente a las políticas informativas de la empresa. Por otro lado, los resultados relativos al efecto del control ejercido por las familias sobre la transparencia en RSC son mixtos, sugiriendo que el control familiar influye en la política de dar información o no sobre RSC, pero no en la amplitud de la información suministrada al mercado.

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