Environmental and Employee Disclosure in Spain and Germany: A Research Note
Nagore Aranguren Gómez
Elena Ochoa Laburu
The aim of this study is to analyse and compare environmental and employee disclosure by Spanish Ibex35 and German Dax30 companies. For this purpose we construct a disclosure index through the content analysis of disclosures in annual reports and other corporate social responsibility reports. This research concludes with the existence of a noticeable coincidence on employee disclosure in both countries, unlike environmental disclosure, where German companies show a higher disclosure index.
social disclosure, environmental disclosure, international comparative analysis, Germany, Spain.
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