La actitud de las empresas de economía solidaria frente a la divulgación de información sobre sostenibilidad desde el prisma de la teoría de los stakeholders o grupos de interés
Revista de Contabilidad - Spanish Accounting Review. 2011;14(Supl.1):299-320.
Social economy enterprises constitute a subsector of the social economy. They are organizations that operate on the market, incorporating the concept of solidarity in their social mission. This essentially implies helping to improve the financial and social conditions of disadvantaged groups. The existence of social economy principles has led us to consider how they are assimilated into the concept of corporate social responsibility and what basic details should be included in the information that is given about the sustainability and solidarity of these enterprises. One of the requirements of social responsibility is the transmission of information about social and environmental impacts and objectives of the firm. The aim of this article is furthermore, to analyze the voluntary social reporting disclosures of the social enterprises in Balearic Islands, their strategic posture adopted about it and the reasons to disclose sustainability information under the stakeholder theory approach.