Las presiones internas y externas sobre el uso de normas de información de información ambiental ampliamente aceptadas: un análisis de la estructura de gobierno corporativo, institucional y perspectiva de la legitimación
DOI:
https://doi.org/10.5007/2175-8069.2017v14n31p3Resumen
El objetivo de este estudio es verificar que las presiones internas, representados por la estructura de gobierno corporativo de las organizaciones, y la presión externa, representada por el entorno institucional legal y la presión de los accionistas y acreedores, influyen en el uso de la divulgación voluntaria de las normas de información socio ambiental (i.e. GRI ) ampliamente aceptado. La muestra se compone de 96 empresas y se ha utilizado la técnica estadística de regresión logística para analizar los datos. Los resultados mostraron que la estructura de gobierno corporativo se presenta como un factor relevante para el uso de estas normas de divulgación. La presencia de un mecanismo de gestión asociado con la responsabilidad socio ambiental influye en el uso de las normas de forma aislada del conjunto de mecanismos que componen la estructura de gobierno. El entorno institucional legal no aparecerá significativo, ya que la presión de los acreedores y accionistas tuvo que ser relevante en la decisión de utilizar el estándar de información de la opinión. Los resultados corroboran el punto de vista de la legitimación de la Teoría Institucional.
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