El propósito corporativo en las memorias de las empresas cotizadas Españolas y Portuguesas

Translated title of the contribution: Corporate purpose in the annual reports of Spanish and Portuguese listed companies

Luis Mañas-Viniegra, Dora Santos-Silva, Igor Alejandro González-Villa

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)

Abstract

Corporate purpose in organizations provides public benefits due to its role in helping to resolve social and environmental problems that concern today's society. The orientation of companies toward a purpose, or purpose-driven companies, begins with the organizational culture and involves progressing from the classic theories of shared value and triple bottom line, while at the same time meeting the standards of B Corp certification. The objective of this research is to determine the degree of implementation of corporate purpose in Spanish and Portuguese listed companies. To achieve this aim, an analysis has been carried out of the content in the annual reports of the 2018 consolidated financial year of all 35 Spanish companies listed on the IBEX 35, and 18 Portuguese companies listed on the PSI-20. The main conclusion drawn from this investigation is the scarce implementation of corporate purpose in companies on the Iberian Peninsula, with greater clarification of the concept having been found among Spanish companies in the energy, and telecommunications sectors.
Translated title of the contributionCorporate purpose in the annual reports of Spanish and Portuguese listed companies
Original languageSpanish
Pages (from-to)295-321
Number of pages27
JournalPRISMA SOCIAL
Issue number30
Publication statusPublished - Jul 2020

Keywords

  • Brand purpose
  • Corporate culture
  • Corporate purpose
  • IBEX 35
  • Organizational culture
  • PSI-20

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