¿Las empresas contratan la verificación para paliar los efectos de malas noticias sobre sostenibilidad?
DOI:
https://doi.org/10.51302/rcyt.2025.24151Palabras clave:
cobertura mediática de irregularidades ESG, gestión de impresiones, riesgos reputacionales, memorias de sostenibilidad, verificación de sostenibilidad, alcance de la verificación, Unión EuropeaResumen
Las noticias sobre comportamientos empresariales inadecuados desde el punto de vista medioambiental, social y de gobernanza (ESG) publicadas en los medios de comunicación sitúan a las compañías en situaciones delicadas y constituyen un riesgo reputacional que puede conllevar efectos adversos en el valor de la empresa. En este trabajo analizamos si estas noticias negativas conllevan decisiones empresariales encaminadas a garantizar la confianza de los grupos de interés, tales como la contratación de un servicio de verificación de la información de sostenibilidad divulgada. Los resultados obtenidos para una muestra de 1.687 compañías europeas indican que la cobertura mediática de prácticas ESG cuestionables favorece la contratación de un servicio de verificación, si bien no determina que este servicio tenga un alcance completo sobre el informe o memoria de sostenibilidad que abarca la totalidad de las actividades empresariales.
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