Persona:
Cuesta González, Marta María de la

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mcuesta@cee.uned.es
ORCID
0000-0002-5401-7081
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Apellidos
Cuesta González
Nombre de pila
Marta María de la
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Filtros

2019 - 201912020 - 20261
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Autor: Pardo Herrasti, Eva ×

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Mostrando 1 - 2 de 2
  • Miniatura
    Publicación
    Determinants of corporate anti-corruption information disclosure: an application to the Spanish case
    (Springer, 2026-03-06) Vázquez Oteo, Orencio; Cuesta González, Marta María de la; Pardo Herrasti, Eva
    The objective of this study is to examine the extent to which Spanish IBEX 35 companies are accountable for their anti-corruption efforts and the factors that influence the depth and quality of the information they report. The research analyzes how companies report on their management of corruption risks, the measures they have implemented to prevent them, and whether the appearance of negative news in the media and the level of exposure to corruption risks based on sector of activity and geographical presence have a positive influence on the quality of the information provided. The analysis is based on a holistic and multidimensional view of the concept of corporate corruption, which includes new aspects related to tax fraud, lobbying, independence of directors, conflicts of interest, external audit and unfair competition, in addition to those already analyzed in other studies, and allows a detailed assessment of how companies deal with corruption risks and the measures they take to prevent them, based on the information they disclose. The study shows that Spanish companies pay little attention to this issue in their sustainability reports and that, unlike other social or environmental dimensions, greater exposure to risk and media coverage do not seem to be determining factors in reporting on corruption. It also shows that regulation is a relevant factor in the level of information provided, suggesting that precise and detailed regulation can improve the quality of information disclosed. The implications of the study are significant for regulators and companies. It underscores the need for more specific regulation to guide companies on what anti-corruption information they should disclose, thus enabling regulators to formulate more detailed and effective reporting standards. It also suggests that more transparent disclosure can help companies better manage corruption risks and strengthen their corporate governance.
  • Miniatura
    Publicación
    Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
    (Emerald Publishing, 2019-09-25) Cuesta González, Marta María de la; Pardo Herrasti, Eva
    Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.