Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants

• Autores: Albertina Paula Monteiro
• Directores de la Tesis: Beatriz Aibar Guzmán (dir. tes.), Isabel María García Sánchez (dir. tes.)
• Lectura: En la Universidade de Santiago de Compostela ( España ) en 2022
• Idioma: inglés
• Tribunal Calificador de la Tesis: Lázaro Rodríguez Ariza (presid.), Juan Piñeiro Chousa (secret.), Sónia María da Silva Monteiro (voc.)
• Programa de doctorado: Programa de Doctorado en Economía y Empresa por la Universidad de Santiago de Compostela
• Materias:
  • Ciencias económicas
    • Contabilidad económica
      • Contabilidad financiera
      • Contabilidad social
• Enlaces
  • Tesis en acceso abierto en: MINERVA
• Resumen

  • The social accountings functions are associated with the preparation and disclosure of information on the companys performance related to environmental and social aspects, to support stakeholders decision-making. This research carries out a bibliometric analysis of the papers specifically focused on employee-related disclosure published in journals indexed on the Web of Science database over the last two decades to provide an overview of the state-of-the-art of research on this topic. Then, the relationship between social performance and social reporting, as well as the influence of women managers in both social information disclosure and its relationship with social performance are analyzed for a sample of 1,243 listed multinational firms whose corporate information is available in the Thompson Reuters EIKON database over the period 2013-2017.