Publication: La información sobre Responsabilidad Social Corporativa en los hoteles de las Islas Canarias
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Date
2017
Authors
Déniz Mayor, José Juan ; Verona Martel, María Concepción ; Barrera Rodríguez, José Juan
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DOI
https://doi.org/10.6018/turismo.40.309681
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info:eu-repo/semantics/article
Description
Abstract
En el presente trabajo se ofrece un diagnóstico preliminar acerca de la comunicación sobre responsabilidad social corporativa (RSC) a través de internet por parte de empresas de alojamiento turístico domiciliadas en las Islas Canarias (España) y su relación con determinadas variables societarias y contables. Destaca que las empresas de mayor tamaño, que operan como sociedades anónimas o forman parte de un grupo empresarial son más propensas a difundir datos sobre RSC. Unas cifras superiores en indicadores de rendimiento como el margen neto de explotación, el ROA o el ROE también arrojan resultados significativos. La categoría de los establecimientos propiedad de la sociedad, su longevidad o el endeudamiento no parecen influir en la decisión de publicar.
A preliminary diagnosis about communication on corporate social responsibility (CSR) on the internet by hospitality companies domiciled in the Canary Islands (Spain) and their relationship with certain corporate and accounting variables is provided in this paper. Ithighlights that biggest companies, operating as public limited companies or as a part of a business group are more likely to disseminate data on CSR. Higher values on performance indicators such as net operating margin, ROA or ROE also result in significant results. The category of establishments owned by the company, its age or debt ratio do not appear to influence the decision to publish information on CSR.
A preliminary diagnosis about communication on corporate social responsibility (CSR) on the internet by hospitality companies domiciled in the Canary Islands (Spain) and their relationship with certain corporate and accounting variables is provided in this paper. Ithighlights that biggest companies, operating as public limited companies or as a part of a business group are more likely to disseminate data on CSR. Higher values on performance indicators such as net operating margin, ROA or ROE also result in significant results. The category of establishments owned by the company, its age or debt ratio do not appear to influence the decision to publish information on CSR.
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