El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental

The relationship that companies build with their interest groups is determined by their social, environmental and economic disclosures. According to Gray et ál. (1995), these can be analyzed from three theoretical perspectives: the decision-utility perspective, the economic theory and the sociopolit...

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Autores principales: Verón, Carmen Stella, Pastor, Sandra Patricia
Formato: Artículo revista
Lenguaje:Español
Publicado: Ediciones UNL 2018
Materias:
• Divulgación • Información social y ambiental • Cheap talk
• Disclosure • Social and environmental information • Cheap talk
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7239
Aporte de:
Biblioteca Virtual - Publicaciones (UNL) de Universidad Nacional del Litoral
id I26-R133-article-7239
record_format ojs
spelling I26-R133-article-72392018-11-06T08:41:52Z El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental Cheap Talk Model: its contribution to the disclosure of social and environmental information Verón, Carmen Stella Pastor, Sandra Patricia • Divulgación • Información social y ambiental • Cheap talk • Disclosure • Social and environmental information • Cheap talk The relationship that companies build with their interest groups is determined by their social, environmental and economic disclosures. According to Gray et ál. (1995), these can be analyzed from three theoretical perspectives: the decision-utility perspective, the economic theory and the sociopolitical theory. These theoretical approaches agree on the importance of the dissemination strategy.With a different approach, the cheap talk model seeks to determine the effect of non-binding information on the behavior of parties involved in a negotiation. Cheap talk refers to a series of messages that are free, non-binding and non-verifiable, but which can affect the listener's beliefs and exert some influence on their decisions. Doubts about the credibility of corporate social responsibility reports undermine their importance and affect their development, in spite of the instruments designed by the accounting profession to counteract them. The objective of this work is to analyze and identify the contribution of the cheap talk model to the voluntary disclosure of social and environmental information by companies.The contributions of this model allow us to consider that the disclosure of this type of information not only seeks to improve the corporate image, but it can also be a tool to achieve transparency and fairness among the various groups involved. La relación que las empresas construyen con sus grupos de interés queda determinada por sus revelaciones sociales, ambientales y económicas, ya sean voluntarias o de cumplimiento obligatorio y de acuerdo con Gray et ál. (1995) se puede analizar desde tres perspectivas teóricas: la de la decisión–utilidad, la teoría económica y la teoría sociopolítica. Estos enfoques teóricos coinciden en la importancia de la estrategia de divulgación. Con un enfoque diferente, el modelo conocido como cheap talk, busca determinar el efecto de la información no vinculante en el comportamiento de las partes vinculadas a una negociación. El cheap talk hace referencia a una serie de mensajes sin costo, no vinculantes, y no verificables que sin embargo pueden afectar las creencias del oyente e incidir en sus decisiones. El cuestionamiento sobre la credibilidad de la información contenida en los reportes de responsabilidad social empresaria es un prejuicio que socava su importancia y claramente afecta su desarrollo, a  pesar de los instrumentos de verificación y aseguramiento que la profesión contable ha diseñado para contrarrestarla. Ediciones UNL 2018-05-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7239 10.14409/rce.v2i0.7239 Ciencias Económicas; Vol. 2 (14): Ciencias Económicas; 81-92 Ciencias Económicas; Vol. 2 (14): Ciencias Económicas; 81-92 2362-552X 1666-8359 10.14409/rce.v2i0 spa https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7239/10475 https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7239/10468 Derechos de autor 2017 Carmen Stella Verón, Sandra Patricia Pastor
institution Universidad Nacional del Litoral
institution_str I-26
repository_str R-133
container_title_str Biblioteca Virtual - Publicaciones (UNL)
language Español
format Artículo revista
topic • Divulgación • Información social y ambiental • Cheap talk
• Disclosure • Social and environmental information • Cheap talk
spellingShingle • Divulgación • Información social y ambiental • Cheap talk
• Disclosure • Social and environmental information • Cheap talk
Verón, Carmen Stella
Pastor, Sandra Patricia
El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
topic_facet • Divulgación • Información social y ambiental • Cheap talk
• Disclosure • Social and environmental information • Cheap talk
author Verón, Carmen Stella
Pastor, Sandra Patricia
author_facet Verón, Carmen Stella
Pastor, Sandra Patricia
author_sort Verón, Carmen Stella
title El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
title_short El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
title_full El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
title_fullStr El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
title_full_unstemmed El modelo de Cheap Talk: su aporte a la divulgación de la información social y ambiental
title_sort el modelo de cheap talk: su aporte a la divulgación de la información social y ambiental
description The relationship that companies build with their interest groups is determined by their social, environmental and economic disclosures. According to Gray et ál. (1995), these can be analyzed from three theoretical perspectives: the decision-utility perspective, the economic theory and the sociopolitical theory. These theoretical approaches agree on the importance of the dissemination strategy.With a different approach, the cheap talk model seeks to determine the effect of non-binding information on the behavior of parties involved in a negotiation. Cheap talk refers to a series of messages that are free, non-binding and non-verifiable, but which can affect the listener's beliefs and exert some influence on their decisions. Doubts about the credibility of corporate social responsibility reports undermine their importance and affect their development, in spite of the instruments designed by the accounting profession to counteract them. The objective of this work is to analyze and identify the contribution of the cheap talk model to the voluntary disclosure of social and environmental information by companies.The contributions of this model allow us to consider that the disclosure of this type of information not only seeks to improve the corporate image, but it can also be a tool to achieve transparency and fairness among the various groups involved.
publisher Ediciones UNL
publishDate 2018
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7239
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first_indexed 2023-07-05T23:04:46Z
last_indexed 2023-07-05T23:04:46Z
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