For most of the world`s largest companies, a voluntary reporting on non-financial information
appears to be a continuing trend. Communication of social and environmental dimensions of
the company plays a key role in the sustainable development of organizations and therefore
should be investigated more in depth. In order to contribute to the research in this area the aim
of this empirical study was to analyse CSR reporting practices of Eurozone companies,
according to the Spanish Accounting and Business Association’s (AECA) Integrated
Scorecard Taxonomy, and the factors that can influence its use. Moreover, given that the
evolution of the Web has led companies to consider other strategies of communication; ones
more flexible than traditional media, and which enable them to reach wider audiences and
different groups of stakeholders, this thesis also investigates the usage of social media such
as LinkedIn and YouTube for CSR disclosure. Thus, another aim of this study was to analyse
the extent to which Eurozone companies use the social network LinkedIn, how they manage
their online practices, which is their typical audience, and which are the potential factors
influencing both extent and audience. Similarly, this thesis also provides an analysis of the
extent and main purposes of the YouTube’s usage; the companies’ activity and online
practices; as well as the factors on this platform influencing the channel´s activity; the
audience; the stakeholder’s engagement and CSR disclosure. For the purposes of this
research, a sample of 306 Eurozone companies listed in the STOXX Europe 600 index,
including 19 subsectors and 12 countries, has been analysed. The main contribution of this
thesis is providing an overview of CSR reporting practices of large Eurozone companies
while broadening the previous research by providing new evidence of sustainability disclosure
through social media. We believe that this thesis provides theoretical and practical
implications and both academics and professionals might benefit of it.
Los informes de Responsabilidad Social Corporativa (RSC) están ganando impulso a nivel
mundial y en las últimas décadas estamos asistiendo a un cambio de los modelos tradicionales
de información, centrados principalmente en los datos financieros e históricos, a las nuevas
formas de presentación de informes que adoptan el enfoque de triple bottom line 1
(incluiyendo datos financieros, medioambientales, y sociales). Por lo tanto, los informes de
sostenibilidad están dedicados a un conjunto más amplio de interesados, no sólo a los
accionistas, pero a todos stakeholders2 (Ballou et al. 2006).
El objetivo principal de nuestra investigación es el de examinar las prácticas en la
presentación de informes de RSC de las empresas de la Eurozona, explorar los canales de
difusión en los medios de comunicación social para este tipo de divulgación, e identificar los
factores que influyen en su uso.