Corporate Social Responsibility in passenger transport companies

Purpose: Analyse the financial and non-financial information (Corporate Social Responsibility) of passenger transport companies in the Barcelona metropolitan area due to the economic, environmental and social impact of this sector. Design/methodology/approachy: The study uses the analysis of financ...

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Main Authors: Nuria Arimany-Serrat, Anna Sabata-Aliberch, Clara de Uribe Salazar
Format: Article
Language:Catalan
Published: OmniaScience 2019-10-01
Series:Intangible Capital
Subjects:
Online Access:http://www.intangiblecapital.org/index.php/ic/article/view/1356
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author Nuria Arimany-Serrat
Anna Sabata-Aliberch
Clara de Uribe Salazar
author_facet Nuria Arimany-Serrat
Anna Sabata-Aliberch
Clara de Uribe Salazar
author_sort Nuria Arimany-Serrat
collection DOAJ
description Purpose: Analyse the financial and non-financial information (Corporate Social Responsibility) of passenger transport companies in the Barcelona metropolitan area due to the economic, environmental and social impact of this sector. Design/methodology/approachy: The study uses the analysis of financial statements and an exploratory methodology of the non-financial indicators of passenger transport companies in the Barcelona metropolitan area (Busmet), as well as a validated CSR questionnaire. Financial and non-financial indicators of these companies are used to assess the integrated information, especially Corporate Social Responsibility. Findings: The results show that transport companies have significant challenges in Corporate Social Responsibility since companies in the transport sector contribute significantly to the CO2 emissions that negatively affect the environment. Limitations: The study is focused on a small group of companies and we would like to extend it to goods and passenger transport companies with a wider and more representative sample of the population, due to the economic and social significance of the sector. Originality/value: There are few studies that refer to Corporate Social Responsibility in passenger transport companies, and it is a means of transport that has a significant economic and environmental impact on any city or metropolitan area, subject to diverse changes owing to innovation and current technological advances. The study helps to highlight the importance of the CSR of transport companies.
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spelling doaj.art-93a530ae2fe549f4a771f1958976ceba2022-12-21T22:41:19ZcatOmniaScienceIntangible Capital1697-98182019-10-0115214315610.3926/ic.1356470Corporate Social Responsibility in passenger transport companiesNuria Arimany-Serrat0Anna Sabata-Aliberch1Clara de Uribe Salazar2Universitat de VicUniversitat de VicUniversitat de VicPurpose: Analyse the financial and non-financial information (Corporate Social Responsibility) of passenger transport companies in the Barcelona metropolitan area due to the economic, environmental and social impact of this sector. Design/methodology/approachy: The study uses the analysis of financial statements and an exploratory methodology of the non-financial indicators of passenger transport companies in the Barcelona metropolitan area (Busmet), as well as a validated CSR questionnaire. Financial and non-financial indicators of these companies are used to assess the integrated information, especially Corporate Social Responsibility. Findings: The results show that transport companies have significant challenges in Corporate Social Responsibility since companies in the transport sector contribute significantly to the CO2 emissions that negatively affect the environment. Limitations: The study is focused on a small group of companies and we would like to extend it to goods and passenger transport companies with a wider and more representative sample of the population, due to the economic and social significance of the sector. Originality/value: There are few studies that refer to Corporate Social Responsibility in passenger transport companies, and it is a means of transport that has a significant economic and environmental impact on any city or metropolitan area, subject to diverse changes owing to innovation and current technological advances. The study helps to highlight the importance of the CSR of transport companies.http://www.intangiblecapital.org/index.php/ic/article/view/1356Corporate Social Responsibility, transport companies, financial indicators, non-financial indicators, ISO 26000, IQNet SR10
spellingShingle Nuria Arimany-Serrat
Anna Sabata-Aliberch
Clara de Uribe Salazar
Corporate Social Responsibility in passenger transport companies
Intangible Capital
Corporate Social Responsibility, transport companies, financial indicators, non-financial indicators, ISO 26000, IQNet SR10
title Corporate Social Responsibility in passenger transport companies
title_full Corporate Social Responsibility in passenger transport companies
title_fullStr Corporate Social Responsibility in passenger transport companies
title_full_unstemmed Corporate Social Responsibility in passenger transport companies
title_short Corporate Social Responsibility in passenger transport companies
title_sort corporate social responsibility in passenger transport companies
topic Corporate Social Responsibility, transport companies, financial indicators, non-financial indicators, ISO 26000, IQNet SR10
url http://www.intangiblecapital.org/index.php/ic/article/view/1356
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AT claradeuribesalazar corporatesocialresponsibilityinpassengertransportcompanies