Do well-reputed companies carry out higher quality social reporting? An empirical approach

This is the peer reviewed version of the following article: [Castilla-Polo, F. and Ruiz-Rodríguez, M. C. (2020): “Do well-reputed companies carry out higher quality social reporting? An empirical approach”. Journal of Intellectual Capital, 22(5): 889-917.], which has been published in final form at...

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Autores: Castilla-Polo, Francisca, Ruiz-Rodríguez, Mª del Consuelo
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2020
País:España
Institución:Universidad de Jaén
Repositorio:RUJA. Repositorio Institucional de la Producción Científica de la Universidad de Jaén
OAI Identifier:oai:ruja.ujaen.es:10953/1633
Acceso en línea:https://doi.org/10.1108/JIC-06-2020-0214
https://www.emerald.com/insight/content/doi/10.1108/JIC-06-2020-0214/full/pdf?casa_token=QEek-o0bsf8AAAAA:4lafcaW7TG9ptHKLJz9WrLhoTrWoSI14mWJb_XtEwgwC6AZMrW7cpxRYxbfYzZYM8iE8v5plPJyqYse-LRrJe26Xf-y6rUpKFEpapPqNMsrQlH9JWB0
https://hdl.handle.net/10953/1633
Access Level:acceso abierto
Palabra clave:Reputation
Intellectual capital reporting,
Quantity
Quality
Social reporting
M41
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dc.title.none.fl_str_mv Do well-reputed companies carry out higher quality social reporting? An empirical approach
title Do well-reputed companies carry out higher quality social reporting? An empirical approach
spellingShingle Do well-reputed companies carry out higher quality social reporting? An empirical approach
Castilla-Polo, Francisca
Reputation
Intellectual capital reporting,
Quantity
Quality
Social reporting
M41
title_short Do well-reputed companies carry out higher quality social reporting? An empirical approach
title_full Do well-reputed companies carry out higher quality social reporting? An empirical approach
title_fullStr Do well-reputed companies carry out higher quality social reporting? An empirical approach
title_full_unstemmed Do well-reputed companies carry out higher quality social reporting? An empirical approach
title_sort Do well-reputed companies carry out higher quality social reporting? An empirical approach
dc.creator.none.fl_str_mv Castilla-Polo, Francisca
Ruiz-Rodríguez, Mª del Consuelo
author Castilla-Polo, Francisca
author_facet Castilla-Polo, Francisca
Ruiz-Rodríguez, Mª del Consuelo
author_role author
author2 Ruiz-Rodríguez, Mª del Consuelo
author2_role author
dc.subject.none.fl_str_mv Reputation
Intellectual capital reporting,
Quantity
Quality
Social reporting
M41
topic Reputation
Intellectual capital reporting,
Quantity
Quality
Social reporting
M41
description This is the peer reviewed version of the following article: [Castilla-Polo, F. and Ruiz-Rodríguez, M. C. (2020): “Do well-reputed companies carry out higher quality social reporting? An empirical approach”. Journal of Intellectual Capital, 22(5): 889-917.], which has been published in final form at [https://doi.org/10.1108/JIC-06-2020-0214]. This article may be used for non-commercial purposes in accordance with EMERALD PUBLISHIING terms and conditions for use of self-archived versions. this article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from EMERALD PUBLISHIING or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. the article must be linked to EMERALD PUBLISHIING ´s version of record EMERALD PUBLISHIING online library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than EMERALD PUBLISHIING online library must be prohibited.
publishDate 2020
dc.date.none.fl_str_mv 2020
2024
2024
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://doi.org/10.1108/JIC-06-2020-0214
https://www.emerald.com/insight/content/doi/10.1108/JIC-06-2020-0214/full/pdf?casa_token=QEek-o0bsf8AAAAA:4lafcaW7TG9ptHKLJz9WrLhoTrWoSI14mWJb_XtEwgwC6AZMrW7cpxRYxbfYzZYM8iE8v5plPJyqYse-LRrJe26Xf-y6rUpKFEpapPqNMsrQlH9JWB0
https://hdl.handle.net/10953/1633
url https://doi.org/10.1108/JIC-06-2020-0214
https://www.emerald.com/insight/content/doi/10.1108/JIC-06-2020-0214/full/pdf?casa_token=QEek-o0bsf8AAAAA:4lafcaW7TG9ptHKLJz9WrLhoTrWoSI14mWJb_XtEwgwC6AZMrW7cpxRYxbfYzZYM8iE8v5plPJyqYse-LRrJe26Xf-y6rUpKFEpapPqNMsrQlH9JWB0
https://hdl.handle.net/10953/1633
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Journal of Intellectual Capital [2020]; [22(5)]: [889-917.
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv EMERALD PUBLISHING
publisher.none.fl_str_mv EMERALD PUBLISHING
dc.source.none.fl_str_mv reponame:RUJA. Repositorio Institucional de la Producción Científica de la Universidad de Jaén
instname:Universidad de Jaén
instname_str Universidad de Jaén
reponame_str RUJA. Repositorio Institucional de la Producción Científica de la Universidad de Jaén
collection RUJA. Repositorio Institucional de la Producción Científica de la Universidad de Jaén
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spelling Do well-reputed companies carry out higher quality social reporting? An empirical approachCastilla-Polo, FranciscaRuiz-Rodríguez, Mª del ConsueloReputationIntellectual capital reporting,QuantityQualitySocial reportingM41This is the peer reviewed version of the following article: [Castilla-Polo, F. and Ruiz-Rodríguez, M. C. (2020): “Do well-reputed companies carry out higher quality social reporting? An empirical approach”. Journal of Intellectual Capital, 22(5): 889-917.], which has been published in final form at [https://doi.org/10.1108/JIC-06-2020-0214]. This article may be used for non-commercial purposes in accordance with EMERALD PUBLISHIING terms and conditions for use of self-archived versions. this article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from EMERALD PUBLISHIING or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. the article must be linked to EMERALD PUBLISHIING ´s version of record EMERALD PUBLISHIING online library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than EMERALD PUBLISHIING online library must be prohibited.Purpose – The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject. Design/methodology/approach – This paper assesses how social reporting is being carried out by the companies included in the MERCO Corporate Reputation Business Monitor, MERCO Business, during the period 2014–2016. The methodological design include the construction of a weighted index based on two unweighted indexes related to the quantity revealed and the quality detected. In addition, this study integrates intellectual capital and social responsibility approaches in order to deep into these voluntary disclosures. Findings – While social reporting is considerable from a quantitative point of view within MERCO Business companies, they do not reach very high levels of quality, which is good to counteract the final value of the quantity–quality index that the authors’ propose. Research limitations/implications – In MERCO Business companies, quantity is not a proxy for quality within social reporting. In this sense, only considering both dimensions it will be possible to assess these disclosures in a more complete way. Practical implications – This study allows a more accurate and comparable view of social reporting than those studies that only focus on how much information is disclosed. Besides, it involves an important advance in the identification of the relative quality of social reporting, opening a new line of research that will be key to comparing this type of disclosures in a more homogeneous way. Likewise, the results can be applied in future studies in the intellectual capital field given the complementarity between both types of disclosures. Social implications – Likewise, these results will be of interest for future actions aimed at regulating the improvement of the quality of social reporting in the hands of managers, investors and regulators. Originality/value – The authors have tested the value of quality in social reporting using a weighted index amongst the most reputable companies in the Spanish scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting.EMERALD PUBLISHING202420242020info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/vnd.openxmlformats-officedocument.wordprocessingml.documentapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttps://doi.org/10.1108/JIC-06-2020-0214https://www.emerald.com/insight/content/doi/10.1108/JIC-06-2020-0214/full/pdf?casa_token=QEek-o0bsf8AAAAA:4lafcaW7TG9ptHKLJz9WrLhoTrWoSI14mWJb_XtEwgwC6AZMrW7cpxRYxbfYzZYM8iE8v5plPJyqYse-LRrJe26Xf-y6rUpKFEpapPqNMsrQlH9JWB0https://hdl.handle.net/10953/1633reponame:RUJA. Repositorio Institucional de la Producción Científica de la Universidad de Jaéninstname:Universidad de JaénInglésJournal of Intellectual Capital [2020]; [22(5)]: [889-917.info:eu-repo/semantics/openAccessoai:ruja.ujaen.es:10953/16332026-06-24T12:41:07Z
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