El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
The relationship that companies build with their interest groups is determined by their social, environmental and economic disclosures. According to Gray et ál. (1995), these can be analyzed from three theoretical perspectives: the decision-utility perspective, the economic theory and the sociopolit...
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| Autores principales: | , |
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Ediciones UNL
2018
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| Materias: | |
| Acceso en línea: | https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7239 |
| Aporte de: |
| Sumario: | The relationship that companies build with their interest groups is determined by their social, environmental and economic disclosures. According to Gray et ál. (1995), these can be analyzed from three theoretical perspectives: the decision-utility perspective, the economic theory and the sociopolitical theory. These theoretical approaches agree on the importance of the dissemination strategy.With a different approach, the cheap talk model seeks to determine the effect of non-binding information on the behavior of parties involved in a negotiation. Cheap talk refers to a series of messages that are free, non-binding and non-verifiable, but which can affect the listener's beliefs and exert some influence on their decisions. Doubts about the credibility of corporate social responsibility reports undermine their importance and affect their development, in spite of the instruments designed by the accounting profession to counteract them. The objective of this work is to analyze and identify the contribution of the cheap talk model to the voluntary disclosure of social and environmental information by companies.The contributions of this model allow us to consider that the disclosure of this type of information not only seeks to improve the corporate image, but it can also be a tool to achieve transparency and fairness among the various groups involved. |
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