DOI:https://doi.org/10.3232/GCG.2018.V12.N3.04

LBG ESPAÑA, ¿OTRO MARCO DE REFERENCIA?

Cristina Bastida-Riaza, Esther Ortiz-Martínez

Resumen

En este trabajo analizamos las características de las empresas adheridas en 2016 a la iniciativa LBG España, como marco de referencia voluntario en cuanto a revelación de información no financiera sobre contribución al desarrollo local. Esta iniciativa establece una metodología homogénea para publicar información sobre las inversiones realizadas en el desarrollo de la comunidad. Elaboramos una base de datos compuesta por la información publicada por LBG España del 2012 al 2015, y a partir de las características principales de la misma, comprobamos principalmente que la mayoría de estas iniciativas están vinculadas al negocio o sector y que, según la información publicada, las aportaciones no dinerarias y las áreas de actuación vienen determinadas por el sector en el que opera la empresa.

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