Commitment of the Spanish companies of the Dow Jones Sustainability World Index 2018 with the disclosure of responsible information

Abstract

Corporate social responsibility has become today an essential fact in corporate strategies that companies follow because of the demands of their stakeholders. This, added to the importance of the disclosure of information due to the transparency demanded by society, makes it necessary to study companies in this field. The objective of this study focuses on analyzing the information on Corporate Social Responsibility offered by Spanish companies belonging to the Dow Jones Sustainability World Index 2018 through their websites, using the technique of content analysis.