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LA TRANSPARENCIA SOCIAL EN LA GESTIÓN DE LOS RECURSOS HUMANOS EN EUROPA: UN ANÁLISIS ENTRE PAÍSES
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May 9, 2017
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En la actualidad, las empresas están cada vez más preocupadas por mostrar su compromiso social con sus grupos de interés, incluyendo sus empleados. La gestión responsable de los trabajadores y su transparencia son el objeto de análisis de este artículo. Dado que existen diferencias en los requisitos de información en los países europeos, este estudio analiza la transparencia social determinada por las características institucionales nacionales. La investigación se centra en una muestra de 195 empresas cotizadas en las principales bolsas de valores de Alemania, España, Suecia y Reino Unido. Los resultados muestran diferencias cuantitativas en la información sobre prácticas de recursos humanos socialmente responsables, así como homogeneidad en cuanto al empleo de determinados estándares de referencia, a excepción de las empresas de Reino Unido
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Díaz-Carrión, R., López-Fernández, M., & Romero-Fernández, P. (2017). LA TRANSPARENCIA SOCIAL EN LA GESTIÓN DE LOS RECURSOS HUMANOS EN EUROPA: UN ANÁLISIS ENTRE PAÍSES. UCJC Business and Society Review (formerly Known As Universia Business Review), (54). https://doi.org/10.3232/UBR.2017.V14.N2.02
Sección
Organización y Recursos Humanos
Citas
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http://search.proquest.com/docview/1444876106?pq-origsite=gscholar
Brewster, C. (2007). “Comparative HRM: European views and perspectives”. The International Journal of Human Resource Management, 18(5), 769-787.
http://www.tandfonline.com/doi/abs/10.1080/09585190701248182
DiMaggio, P. J., & Powell, W. W. (1983). “The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields”. American Sociological Review, 48(2), 147-160.
http://www.emeraldinsight.com/doi/abs/10.1016/S0742-3322(00)17011-1
Du, S., Bhattacharya, C. B., & Sen, S. (2010). “Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication”. International Journal of Management Reviews, 12(1), 8-19.
http://onlinelibrary.wiley.com/doi/10.1111/j.1468-2370.2009.00276.x/full
Gooderham, P., Nordhaug, O., & Ringdal, K. (2006). “National embeddedness and calculative human resource management in US subsidiaries in Europe and Australia”. Human Relations, 59 (11), 1491-1513.
http://hum.sagepub.com/content/59/11/1491.full.pdf+html
Guler, I., Guillén, M. F., & Macpherson, J. M. (2002). “Global competition, institutions, and the diffusion of organizational practices: The international spread of ISO 9000 quality certificates”. Administrative science quarterly, 47(2), 207-232.
http://journals.sagepub.com/doi/abs/10.2307/3094804
Gray, R., Kouhy, R., & Lavers, S. (1995). “Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure”. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
http://www.emeraldinsight.com/doi/abs/10.1108/09513579510146996
Hąbek, P., & Wolniak, R. (2016). “Assessing the quality of corporate social responsibility reports: The case of reporting practices in selected European Union member states”. Quality & Quantity, 50(1), 399-420.
http://link.springer.com/article/10.1007/s11135-014-0155-z
Hofstede, G. H., & Hofstede, G. (2001). “Culture's consequences: Comparing values, behaviors, institutions and organizations across Nations”. Sage.
https://books.google.es/books?hl=en&lr=&id=w6z18LJ_1VsC&oi=fnd&pg=PR15&dq=Hofstede+(2001&ots=x6hBFfKtf1&sig=bSlucVP8kJd3QI2M-_FBq2w4T-o#v=onepage&q=Hofstede%20(2001&f=false
Holland, L., & Foo, Y. B. (2003). “Differences in environmental reporting practices in the UK and the US: the legal and regulatory context”. The British Accounting Review, 35(1), 1-18.
http://www.sciencedirect.com/science/article/pii/S0890838902001270
Jackson, G., & Apostolakou, A. (2010). “Corporate social responsibility in Western Europe: An institutional mirror or substitute?”. Journal of Business Ethics, 94(3), 371-394.
http://link.springer.com/article/10.1007/s10551-009-0269-8
Jamali, D., & Neville, B. (2011). “Convergence versus divergence of CSR in developing countries: An embedded multi-layered institutional lens”. Journal of Business Ethics, 102(4), 599-621.
http://link.springer.com/article/10.1007/s10551-011-0830-0
Jamali, D. R., El Dirani, A. M., & Harwood, I. A. (2015). “Exploring human resource management roles in corporate social responsibility: The CSR‐HRM co-creation model”. Business Ethics: A European Review, 24(2), 125-143.
http://onlinelibrary.wiley.com/doi/10.1111/beer.12085/full
Larrán-Jorge, M., Martínez-Martínez, D., & de los Reyes, M. J. M. (2013). “¿Qué habría de incluir una memoria completa de sostenibilidad?/What should a comprehensive sustainability report include?”. Universia Business Review, (39), 66.
http://search.proquest.com/docview/1503770156?pq-origsite=gscholar
Lock, I., & Seele, P. (2015). “Analyzing sector-specific CSR reporting: Social and environmental disclosure to investors in the chemicals and banking and insurance industry”. Corporate Social Responsibility and Environmental Management, 22(2), 113-128.
http://onlinelibrary.wiley.com/doi/10.1002/csr.1338/full
López-Cabrales, A., Valle, R., & Herrero, I. (2006). “The contribution of core employees to organizational capabilities and efficiency”. Human Resource Management, 45(1), 81-109.
http://onlinelibrary.wiley.com/doi/10.1002/hrm.20094/full
Matten, D., & Moon, J. (2008). “ ‘Implicit’ and ‘explicit’ CSR: A conceptual framework for a comparative understanding of corporate social responsibility”. Academy of management Review, 33(2), 404-424.
http://amr.aom.org/content/33/2/404.full.pdf+html
Midttun, A., Gautesen, K., & Gjølberg, M. (2006). “The political economy of CSR in Western Europe”. Corporate Governance: The international journal of business in society, 6(4), 369-385.
http://www.emeraldinsight.com/doi/full/10.1108/14720700610689496
Morley, M. J. (2004). “Contemporary debates in European human resource management: Context and content”. Human Resource Management Review, 14(4), 353-364.
http://www.sciencedirect.com/science/article/pii/S105348220400052X
Nikolaeva, R., & Bicho, M. (2011). “The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science", 39(1), 136-157.
http://link.springer.com/article/10.1007/s11747-010-0214-5
Sen, S., & Cowley, J. (2013). The relevance of stakeholder theory and social capital theory in the context of CSR in SMEs: An Australian perspective”. Journal of Business Ethics, 118(2), 413-427.
http://link.springer.com/article/10.1007/s10551-012-1598-6
Sparrow, P., Schuler, R. S., & Jackson, S. E. (1994). “Convergence or divergence: Human resource practices and policies for competitive advantage worldwide”. International Journal of Human Resource Management, 5(2), 267-299.
http://www.tandfonline.com/doi/abs/10.1080/09585199400000019
Visser, W., & Tolhurst, N. (Eds.). (2010). “The world guide to CSR: A country-by-country analysis of corporate sustainability and Responsibility”. Greenleaf Publishing.
https://books.google.es/books?hl=en&lr=&id=j-Ael7nrNG4C&oi=fnd&pg=PP1&dq=Visser,+V.,+Tolhurst,+N.+The+World+Guide+to+CSR.+A+Country-by-Country+Analysis+of+Corporate+Sustainability+and+Responsibility.+Sheffield:+Greenleaf+Publishing+(2010)&ots=wf8aV0NyvA&sig=fk_ZFEY0pTM1sz1MZeP3BNFTumU#v=onepage&q&f=false
Weber, R. P. (1990). “Basic content analysis” . Sage.
https://books.google.es/books?hl=en&lr=&id=nLhZm7Lw2FwC&oi=fnd&pg=PA5&dq=Basic+Content+Analysis,weber&ots=oeWqjSN0pR&sig=WEMOd9Bv6bRdXNJ5ruoc2ZdxxUI#v=onepage&q=Basic%20Content%20Analysis%2Cweber&f=false
Zadek, S., Hojensgard, N., and Raynard, P. (2001). “Perspectives on the new economy of corporate citizenship”. Copenhagen Centre.
https://www.researchgate.net/profile/James_Wilsdon/publication/306065589_Greening_the_New_Economy/links/57ad945208ae0932c97635ba.pdf
http://search.proquest.com/docview/1444876106?pq-origsite=gscholar
Brewster, C. (2007). “Comparative HRM: European views and perspectives”. The International Journal of Human Resource Management, 18(5), 769-787.
http://www.tandfonline.com/doi/abs/10.1080/09585190701248182
DiMaggio, P. J., & Powell, W. W. (1983). “The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields”. American Sociological Review, 48(2), 147-160.
http://www.emeraldinsight.com/doi/abs/10.1016/S0742-3322(00)17011-1
Du, S., Bhattacharya, C. B., & Sen, S. (2010). “Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication”. International Journal of Management Reviews, 12(1), 8-19.
http://onlinelibrary.wiley.com/doi/10.1111/j.1468-2370.2009.00276.x/full
Gooderham, P., Nordhaug, O., & Ringdal, K. (2006). “National embeddedness and calculative human resource management in US subsidiaries in Europe and Australia”. Human Relations, 59 (11), 1491-1513.
http://hum.sagepub.com/content/59/11/1491.full.pdf+html
Guler, I., Guillén, M. F., & Macpherson, J. M. (2002). “Global competition, institutions, and the diffusion of organizational practices: The international spread of ISO 9000 quality certificates”. Administrative science quarterly, 47(2), 207-232.
http://journals.sagepub.com/doi/abs/10.2307/3094804
Gray, R., Kouhy, R., & Lavers, S. (1995). “Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure”. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
http://www.emeraldinsight.com/doi/abs/10.1108/09513579510146996
Hąbek, P., & Wolniak, R. (2016). “Assessing the quality of corporate social responsibility reports: The case of reporting practices in selected European Union member states”. Quality & Quantity, 50(1), 399-420.
http://link.springer.com/article/10.1007/s11135-014-0155-z
Hofstede, G. H., & Hofstede, G. (2001). “Culture's consequences: Comparing values, behaviors, institutions and organizations across Nations”. Sage.
https://books.google.es/books?hl=en&lr=&id=w6z18LJ_1VsC&oi=fnd&pg=PR15&dq=Hofstede+(2001&ots=x6hBFfKtf1&sig=bSlucVP8kJd3QI2M-_FBq2w4T-o#v=onepage&q=Hofstede%20(2001&f=false
Holland, L., & Foo, Y. B. (2003). “Differences in environmental reporting practices in the UK and the US: the legal and regulatory context”. The British Accounting Review, 35(1), 1-18.
http://www.sciencedirect.com/science/article/pii/S0890838902001270
Jackson, G., & Apostolakou, A. (2010). “Corporate social responsibility in Western Europe: An institutional mirror or substitute?”. Journal of Business Ethics, 94(3), 371-394.
http://link.springer.com/article/10.1007/s10551-009-0269-8
Jamali, D., & Neville, B. (2011). “Convergence versus divergence of CSR in developing countries: An embedded multi-layered institutional lens”. Journal of Business Ethics, 102(4), 599-621.
http://link.springer.com/article/10.1007/s10551-011-0830-0
Jamali, D. R., El Dirani, A. M., & Harwood, I. A. (2015). “Exploring human resource management roles in corporate social responsibility: The CSR‐HRM co-creation model”. Business Ethics: A European Review, 24(2), 125-143.
http://onlinelibrary.wiley.com/doi/10.1111/beer.12085/full
Larrán-Jorge, M., Martínez-Martínez, D., & de los Reyes, M. J. M. (2013). “¿Qué habría de incluir una memoria completa de sostenibilidad?/What should a comprehensive sustainability report include?”. Universia Business Review, (39), 66.
http://search.proquest.com/docview/1503770156?pq-origsite=gscholar
Lock, I., & Seele, P. (2015). “Analyzing sector-specific CSR reporting: Social and environmental disclosure to investors in the chemicals and banking and insurance industry”. Corporate Social Responsibility and Environmental Management, 22(2), 113-128.
http://onlinelibrary.wiley.com/doi/10.1002/csr.1338/full
López-Cabrales, A., Valle, R., & Herrero, I. (2006). “The contribution of core employees to organizational capabilities and efficiency”. Human Resource Management, 45(1), 81-109.
http://onlinelibrary.wiley.com/doi/10.1002/hrm.20094/full
Matten, D., & Moon, J. (2008). “ ‘Implicit’ and ‘explicit’ CSR: A conceptual framework for a comparative understanding of corporate social responsibility”. Academy of management Review, 33(2), 404-424.
http://amr.aom.org/content/33/2/404.full.pdf+html
Midttun, A., Gautesen, K., & Gjølberg, M. (2006). “The political economy of CSR in Western Europe”. Corporate Governance: The international journal of business in society, 6(4), 369-385.
http://www.emeraldinsight.com/doi/full/10.1108/14720700610689496
Morley, M. J. (2004). “Contemporary debates in European human resource management: Context and content”. Human Resource Management Review, 14(4), 353-364.
http://www.sciencedirect.com/science/article/pii/S105348220400052X
Nikolaeva, R., & Bicho, M. (2011). “The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science", 39(1), 136-157.
http://link.springer.com/article/10.1007/s11747-010-0214-5
Sen, S., & Cowley, J. (2013). The relevance of stakeholder theory and social capital theory in the context of CSR in SMEs: An Australian perspective”. Journal of Business Ethics, 118(2), 413-427.
http://link.springer.com/article/10.1007/s10551-012-1598-6
Sparrow, P., Schuler, R. S., & Jackson, S. E. (1994). “Convergence or divergence: Human resource practices and policies for competitive advantage worldwide”. International Journal of Human Resource Management, 5(2), 267-299.
http://www.tandfonline.com/doi/abs/10.1080/09585199400000019
Visser, W., & Tolhurst, N. (Eds.). (2010). “The world guide to CSR: A country-by-country analysis of corporate sustainability and Responsibility”. Greenleaf Publishing.
https://books.google.es/books?hl=en&lr=&id=j-Ael7nrNG4C&oi=fnd&pg=PP1&dq=Visser,+V.,+Tolhurst,+N.+The+World+Guide+to+CSR.+A+Country-by-Country+Analysis+of+Corporate+Sustainability+and+Responsibility.+Sheffield:+Greenleaf+Publishing+(2010)&ots=wf8aV0NyvA&sig=fk_ZFEY0pTM1sz1MZeP3BNFTumU#v=onepage&q&f=false
Weber, R. P. (1990). “Basic content analysis” . Sage.
https://books.google.es/books?hl=en&lr=&id=nLhZm7Lw2FwC&oi=fnd&pg=PA5&dq=Basic+Content+Analysis,weber&ots=oeWqjSN0pR&sig=WEMOd9Bv6bRdXNJ5ruoc2ZdxxUI#v=onepage&q=Basic%20Content%20Analysis%2Cweber&f=false
Zadek, S., Hojensgard, N., and Raynard, P. (2001). “Perspectives on the new economy of corporate citizenship”. Copenhagen Centre.
https://www.researchgate.net/profile/James_Wilsdon/publication/306065589_Greening_the_New_Economy/links/57ad945208ae0932c97635ba.pdf