Transparencia, Responsabilidad Social y Gobierno Corporativo: el Capital Humano de las empresas

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Publicado 16-12-2019
Francisca Tejedo Romero Joaquim Filipe Ferraz Esteves Araujo

Resumen

Las empresas desarrollan su actividad en un entorno caracterizado por economías basadas en el conocimiento, con mano de obra competente y altamente cualificada. El Capital Humano es uno de los recursos de naturaleza intangible más importantes que poseen las empresas para generar riqueza de manera sostenible. El principal objetivo de este trabajo es analizar la información del Capital Humano suministrada por las empresas dentro del ámbito de la Responsabilidad Social Empresarial y del Gobierno Corporativo. Mediante la metodología del análisis de contenido, se analiza la información relativa al Capital Humano contenida en las memorias de responsabilidad social de las empresas españolas pertenecientes al IBEX 35. Además, se determinan aquellos factores relativos al Gobierno Corporativo (características del Consejo de Administración y estructura de la propiedad de la empresa) que mayor incidencia tienen en el suministro de información. Se emplea un panel de datos balanceado para testar nuestras hipótesis. La evidencia empírica obtenida muestra una relación cuadrática en forma de "U" entre el tamaño del consejo, la independencia y la concentración accionarial con la revelación de Capital Humano; y una relación en forma de "U" invertida entre el control accionarial de gestores y la información de Capital Humano. Además, se ha encontrado que aquellas empresas con mayor diversidad de género entre sus consejeros, así como con una mayor actividad del consejo, tienden a revelar más información relativa al Capital Humano.

Cómo citar

Tejedo Romero, F., & Ferraz Esteves Araujo, J. F. (2019). Transparencia, Responsabilidad Social y Gobierno Corporativo: el Capital Humano de las empresas. Cuadernos De Gestión, 18(2), 133–162. https://doi.org/10.5295/cdg.160693ft
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Keywords

Transparencia, Capital Humano, Responsabilidad Social, Gobierno Corporativo

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