EL CÓDIGO UNIFICADO DE BUEN GOBIERNO: SU NIVEL DE SEGUIMIENTO POR EMPRESAS SOCIALMENTE RESPONSABLES

Abstract

Based on recent financial scandals such as Enron (2001) and World-Com (2002) Corporate governance has become a key indicator of good management and social responsibility of the companies. This paper reflections are made on the degree to which the recommendations in the Unified Code of Good Spanish Governance are complied with by companies listed on the FTSE4Good Ibex, checking if these companies are putting the practice of good corporate governance to use as one of the dimensions that sets them apart from other companies. The results of our research highlight a high, albeit selective, degree of compliance with the recommendations.

Keywords

• Corporate governance
• code of good governance
• code level of monitoring
• corporate social responsibility