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What is Royal Decree-law 18/2017, of November 24, on Non–Financial–Information and Diversity

Chapter 13
Handbook of Research on Entrepreneurial Leadership and Competitive Strategy in Family Business
New law that establishes the social and environmental information that companies with over 500 employees are legally obliged to provide in Spain.
Published in Chapter:
Transparency of Information in Spanish Family Businesses and Its Role in Online Reputation Management: An Exploratory Study in Family Businesses in Castile and León
Marcelo Vallejo (Pontifical University of Salamanca, Spain), Fernando Martínez Vallvey (Pontifical University of Salamanca, Spain), and Alfonso José López Rivero (Pontifical University of Salamanca, Spain)
Copyright: © 2019 |Pages: 16
DOI: 10.4018/978-1-5225-8012-6.ch013
Abstract
Corporate reputation is one of the main assets to compete successfully in the markets today, which requires its proper management. One of the main factors that determine the level of reputation of a company is transparency, due to its effects on the acquisition of the necessary information in order to maximize the effectiveness of stakeholders´ decisions. In order to know the current situation of information transparency provided by the family businesses of Castile and León, a study has been carried out, analyzing the degree of compliance with the requirements established by Royal Decree Law of 18/2017 of 24 November in 35 family businesses in the region. This law establishes the social and environmental information that companies with over 500 employees are legally obliged to provide.
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