Social Accountinganalysis of the disclosure on labor practices and human rights and its determinants

  1. Monteiro, Albertina Paula Moreira
Dirixida por:
  1. Beatriz Aibar Guzmán Director
  2. Isabel María García Sánchez Director

Universidade de defensa: Universidade de Santiago de Compostela

Fecha de defensa: 28 de xullo de 2022

  1. Lázaro Rodríguez Ariza Presidente/a
  2. Juan Piñeiro Chousa Secretario
  3. Sónia María da Silva Monteiro Vogal
  1. Departamento de Economía Financeira e Contabilidade

Tipo: Tese


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.