LOS DETERMINANTES DE LA DIVULGACIóN DE INFORMACIóN SOBRE RESPONSABILIDAD SOCIAL CORPORATIVA EN EL SECTOR FINANCIERO: EL CASO ESPA？OL

firms have chosen to make known their commitment with sustainable economic development as a result of the rejection of those organizations with behaviors that violate human rights, or cause environmental damage. it's a study about the disclosure of social responsibility presented by credit institutions. we seek to identify the factors that determine the supply of information. the results of the study show that reports on sustainability of the entities analyzed contain a high volume of information, on emphasizing the economic and social aspects. determinants, trading on the stock market, type of entity and implementation of the framework gri3 are the variables that are more related to the publication of information on corporate social responsibility. the research findings are important in the context of "spanish financial crisis".