000102170 001__ 102170 000102170 005__ 20220908120536.0 000102170 0247_ $$2doi$$a10.3390/socsci10030080 000102170 0248_ $$2sideral$$a124113 000102170 037__ $$aART-2021-124113 000102170 041__ $$aeng 000102170 100__ $$aLor-Serrano, A. 000102170 245__ $$aAn approach to corporate volunteering in Spain 000102170 260__ $$c2021 000102170 5060_ $$aAccess copy available to the general public$$fUnrestricted 000102170 5203_ $$aThis study aims to analyse the role of corporate volunteerism in the framework of corporate social responsibility of enterprises. After reviewing the active components in the employee volunteering concept, we present the steps taken at the European level in this area, focusing on Spain’s situation. We start with a search and comparison of information on the topic published by the major Spanish listed companies. This first approach verifies that the data are disclosed from various sources and presented heterogeneously. Then, we identify the sector that concentrates a more significant number of employees in volunteer activities. Subsequently, we focus on this sector to explore the type of volunteer activities these companies reveal according to Spanish legislation. The study sheds light on corporate governance practices, especially the disclosure of information about this activity type. 000102170 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S11-20R-CEMBE 000102170 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000102170 592__ $$a0.438$$b2021 000102170 594__ $$a3.4$$b2021 000102170 593__ $$aSocial Sciences (miscellaneous)$$c2021$$dQ2 000102170 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000102170 700__ $$0(orcid)0000-0001-6511-1893$$aEsteban Salvador, L.$$uUniversidad de Zaragoza 000102170 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab. 000102170 773__ $$g10, 3 (2021), 80 [17 pp.]$$tSocial Sciences$$x2076-0760 000102170 8564_ $$s274082$$uhttps://zaguan.unizar.es/record/102170/files/texto_completo.pdf$$yVersión publicada 000102170 8564_ $$s2914749$$uhttps://zaguan.unizar.es/record/102170/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000102170 909CO $$ooai:zaguan.unizar.es:102170$$particulos$$pdriver 000102170 951__ $$a2022-09-08-11:55:56 000102170 980__ $$aARTICLE