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versión impresa ISSN 0121-5051
Resumen
LOPEZ-ARCEIZ, Francisco José y BELLOSTAS, Ana José. Corporate Social Responsibility and Good Corporate Governance Practices in Spanish Ethical Mutual Funds: Analysis of Investee Companies. Innovar [online]. 2017, vol.27, n.65, pp.139-151. ISSN 0121-5051. https://doi.org/10.15446/innovar.v27n65.65068.
Ethical Mutual Funds (EMF) stand out for their investments in companies that develop strategies based on Corporate Social Responsibility (CSR) through good practices of Corporate Governance (CG). The aim of this paper is to analyze the types of companies that make up the portfolio of Spanish EMF, taking into account their cg model, their organizational structure and their economic and financial aspects. The results obtained show that the Spanish EMF prefer companies that promote the participation of stakeholders in their organizational structure and accessibility to their information. Additional evidence shows that the development of good cg practices in the context of CSR favors access to financing provided by financial markets and, within them, the EMF.
Palabras clave : Ethical Mutual Funds; Corporate Social Responsibility; Corporate Governance; Organizational Structure; accessibility and performance.