An approach to corporate volunteering in Spain

Lor-Serrano, A. ; Esteban Salvador, L. (Universidad de Zaragoza)

Resumen: This 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.

Idioma: Inglés

DOI: 10.3390/socsci10030080

Año: 2021

Publicado en: Social Sciences 10, 3 (2021), 80 [17 pp.]
ISSN: 2076-0760

Factor impacto CITESCORE: 3.4 - Social Sciences (Q1)

Factor impacto SCIMAGO: 0.438 - Social Sciences (miscellaneous) (Q2)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S11-20R-CEMBE

Tipo y forma: Article (Published version)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)