Transparencia y comunicación: las seis preguntas de Kipling

Elisa Baraibar-Diez, María D. Odriozola

Resumen

La transparencia se ha convertido en objeto de deseo para gestores y empresas, convirtiéndola en una de las claves para la comunicación organizacional. Sin embargo, suele entenderse como una mera forma de divulgación, considerando únicamente la comunicación unidireccional al receptor. Las deficiencias identificadas en las definiciones de transparencia nos llevan a plantearla de nuevo basándonos en la consistencia entre los elementos de la comunicación: mensaje, mensaje, canal y receptor, así como en los seis honestos servidores de Kipling: qué, por qué, cuándo, cómo, dónde y quién (6W). Se propone un modelo tridimensional de transparencia junto con un sendero de 7 pasos que constituyen una herramienta sencilla y útil para las empresas, que han de reflexionar y valorar la idoneidad de cada elemento para implementar una estrategia de comunicación transparente.


Palabras clave

Transparencia; Comunicación; Responsabilidad social; Rendición de cuentas; Grupos de interés; 6W

Referencias

ABELL, D. F. (1980). Defining the Business. The Starting Point of Strategic Planning. NJ: Prentice Hall.

AKSU, M. y KOSEDAG, A. (2006). Transparency and disclosure scores and their determinants in the Istanbul stock exchange. Corporate Governance: An International Review, vol. 14(4), 277. DOI: http://dx.doi.org/10.1111/j.1467-8683.2006.00507.x

ALFORD, A.; JONES, J.; LEFTWICH, R. y ZMIJEWSKI, M. (1993). The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research, International Accounting Supplement, vol. 3, 183-223.

ALMAZÁN, A.; SUAREZ, J. y TITMAN, S. (2004). Stakeholders, transparency and capital structure. CEMFI Working Paper, No. 0401.

ARCHEL, P. (2003). La divulgación de la información social y medioambiental de la gran empresa española en el período 1994-1998: situación actual y perspectivas, Revista Española de Financiación y Contabilidad, vol. XXXII (117), 571-601.

BARRET, M. E. (1976). Financial reporting practices: disclosure and comprehensiveness in an international setting. Journal of Accounting Research, vol. 14, 10-26.

BENNIS, W.; GOLEMAN, D. y O'TOOLE, J. (2008). Transparency. How Leaders Create a Culture of Candor. San Francisco: J-B Warren Bennis Series.

BERLO, D. K. (1960). The Process of Communication: An Introduction to Theory and Practice. New York: Holt, Rinehart and Winston.

BRIANO TURRENT, G. C. y RODRÍGUEZ ARIZA, L. (2012). Corporate information transparency on the internet by listed companies in Spain (IBEX35) and Mexico (IPYC). International Journal of Digital Accounting Research, vol. 12, 1-37.

BUZBY, S. L. (1974). Selected items of information and their disclosure in annual reports. The Accounting Review, vol. 49(3), 423-435.

BYRES, W. (2012). Regulatory reforms - incentive matter (can we make bankers more like pilots?). Bank of Portugal Conference on Global Risk Management: Governance and Control. 24 October 2012, Lisbon.

CARROLL, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, vol. 4(4), 497-505.

CELAYA, J. y HERRERA, P. (2007). Comunicación Empresarial 2.0. Barcelona: Grupo BPMO Ediciones.

COURTIS, J. K. (1976). Relationships between Timeliness in Financial Reporting and Corporate Attributes. Accounting and Business Research, (Winter 1976), 45-56.

DAHYA, J., LONIE, A. A. y POWER, D. M. (1996). The case for separating the roles of chairman and CEO: An analysis of stock market and accounting data. Corporate Governance – an International Review, vol. 4(1), 71-77.

DE HAAN, J. y AMTENBRINK, F. (2003). A non-transparent European central bank? Who is to blame? Disponible en SSRN: http://ssrn.com/abstract=1138224

DONALDSON, T. y PRESTON, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, vol. 20(1), 65-91.

FLORINI, A. (Ed.) (2007). The right to know: Transparency for an open world. New York Chichester: Columbia University Press.

FONTAINE, C.; HAARMAN, A. y SCHMID, S. (2006). The stakeholder theory. Disponible en http://www.Edalys.Fr/documents/Stakeholders%20theory.Pdf.

FREEMAN, R. E. (1984). Strategic management: A stakeholder approach. Cambridge: Cambridge University Press.

FUNG, A.; WEIL, D.; GRAHAM, M. y FAGOTTO, E. (2004). The political economy of transparency: What makes disclosure policies effective? Ash Institute for Democratic Governance and Innovation, Harvard University.

GANDÍA, J. L. (2008). Determinants of interest-based corporate governance disclosure by Spanish listed companies. Online Information Review, vol. 32(6), 791-817. DOI: http://dx.doi.org/10.1108/14684520810923944

GERAATS, P. M. (2002). Central bank transparency. The Economic Journal, vol. 112, 532-565.

GERSICK, K. E., DAVIS, J. A., MCHOLLOM, M. y LANSBERG, I. (1997). Generation to Generation: Life Cycles of the Family Business. USA: Harvard Business Scholl Press.

HABERMAS, J. (1981). Teoría de la acción comunicativa I. Racionalidad de la acción y racionalización social. Buenos Aires: Taurus.

KANAGARETNAM, K.; MESTELMAN, S.; NAINAR, S. M. K. y SHEHATA, M. (2010). Trust and reciprocity with transparency and repeated interactions. Journal of Business Research, vol. 63(3), 241-247.

KELTON, A. S. and YANG, Y. W. (2008). The impact of corporate governance on internet financial reporting. Journal of Accounting and Public Policy, vol. 27(1), 62-87. DOI: doi:10.1016/j.jaccpubpol.2007.11.001

LAMBERTINI, M.; DEL MASTRO, L.; BELLODI, A. y PRONZATO, P. (2014). The five “Ws” for bone pain due to the administration of granulocyte-colony stimulating factors (G-CSFs). Critical reviews in oncology hematology, vol. 89(1), 112-128

LANG, M. y LUNDHOLM, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, vol. 31(2), 246.

LASSWELL, H. (1948). The structure and function of communication in society. En L. Bryson (Ed.), The communication of ideas. New York: Harper.

LEVY, G. (2007). Decision making in committees: Transparency, reputation, and voting rules. American Economic Review, vol. 97(1), 150-168.

LYMER, A. y DEBRECENY, R. (2003). The auditor and corporate reporting on the internet: Challenges and institutional responses. International Journal of Auditing, vol. 7(2), 103-120. DOI: 10.1111/1099-1123.00063

MITCHELL, R. B. (2011). Transparency for governance: The mechanisms and effectiveness of disclosure-based and education-based transparency policies. Ecological Economics, vol. 70(11), 1882-1890

MITCHELL, R. K.; AGLE, B. R. y WOOD, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, vol. 22(4), 853-886.

NELSON, P. J. (2001). Transparency mechanisms at the multilateral development banks. World Development, vol. 29(11), 1835-1847.

OLCESE SANTONJA, A. (2005). Situación Del Gobierno Corporativo. La Ley. Revista Jurídica Española De Doctrina, Jurisprudencia y Legislación, vol. 3, 1867-1869.

OXELHEIM, L. (2006). Corporate and institutional transparency for economic growth in Europe. Oxford: Elsevier.

OXELHEIM, L. (2008). Macroeconomic turbulence: Corporate performance, transparency and economic growth. Tímarit Um Viðskipti Og Efnahagsmál, Special Issue 2008.

OXELHEIM, L. (2010). Globalization, transparency and economic growth: The vulnerability of Chinese firms to macroeconomic shocks. Journal of Asian Economics, vol. 21(1), 66-75.

PATEL, S. A. y DALLAS, G. S. (2002). Transparency and disclosure: Overview of methodology and study results. United States: Standard and Poor’s Corporation.

PATEL, S.A.; BALIC, A. y BWAKIRA, L. (2002). Measuring transparency and disclosure at firm level in emerging markets. Emerging Markets Review, vol. 3, 325-337.

PRAT, A. (2005). The wrong kind of transparency. The American Economic Review, vol. 95(3), 862-877.

REVERTE, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, vol. 88(2), 351-366.

REY, M. (2011). La transformación de los canales de comunicación: Las necesidades de los clientes y la adopción e innovación de tecnología por parte de las empresas. Tesis Doctoral. Universidad Complutense de Madrid.

RODRIGO, M. (2011). Modelos de la comunicación. Portal de la Comunicación InCom-UAB: El portal de los estudios de la comunicación.

SARBANES-OXLEY ACT. Senate and House of Representatives of the United States of America, Public Law 107-204, (30 July 2002).

SEMPERE, P. (2007). McLuhan en la era de Google: Memorias y profecías de la aldea global (vol. 9). Madrid: Editorial Popular.

SHANNON, C. E. y WEAVER, W. (1949). The Mathematical Theory of Information. University of Illinois Press.

SINGHVI, S. S. y DESAI, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, vol. 46(1), 129-138.

SPENCER-THOMAS, O. (2012). Writing a Press Release. Disponible en http://owenspencer-thomas.com/journalism/media-tips/writing-a-press-release.

Sustainability. (1999). Engaging stakeholders: The internet reporting report. UK: The Beacon Press.

TAPSCOTT, D. y TICOLL, D. (2003). The naked corporation. New York: Free Press.

THOMPSON, C. (2007). The see-through CEO. The CPA Journal.

TURILLI, M. y FLORIDI, L. (2009). The ethics of information transparency. Ethics and Information Technology, vol. 11, 105-112.

UNERMAN, J. y BENNETT, M. (2004). Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony? Accounting, Organizations and Society, vol. 29, 685-707.

VACCARO, A. (2006). Privacy, security and transparency. ICT-related ethical perspectives and contrasts in contemporary firms. En D. Howcroft, E. Trauth and J. I. DEGROSS (Eds.), Social inclusion: Societal and organizational implications for information systems. New York: Springer.

VACCARO, A. y MADSEN, P. (2009). Corporate dynamic transparency: The new ICT-driven ethics? Ethics and Information Technology, vol. 11, 113-122.

VAN RIEL, C. B. M. (1995). Principles of corporate communication. Hemel Hemstead: McGraw-Hill.

VILLAFAÑE, J. (1998). Imagen positiva. Gestión estratégica de la imagen de las empresas. Madrid: Pirámide.

WALLACE, R. S. O.; NASER, K. y MORA, A. (1994). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, vol. 25(97), 41.

WEAVER, W. (1972). La matemática de la comunicación. En Comunicación y cultura. I. la teoría de la comunicación humana (pp. 33-46). Buenos Aires: Nueva Visión.

WHITTRED, G. P. (1980a). Audit qualification and the timeliness of corporate annual reports. The Accounting Review, vol. 55(4), 563-577.

WHITTRED, G.P. (1980b). The Timeliness of Australian Annual Reports: 1972-1977, Journal of Accounting Research, vol. 18, 623-628.

WILLIAMS, S. M., y HO WERN PEI, C. (1999). Corporate social disclosures by listed companies on their web sites: An international comparison. The International Journal of Accounting, vol. 34(3), 389-419.

WORKING GROUP (1998). Report of the working group on transparency and accountability. Disponible en http://www.bis.org/publ/othp01b.Pdf

ZHANG, Z. Y.; WANG, B.; AHMED F.; RAMAKRISHNAN, I. V; ZHAO, R.; VICELLIO, A. y MUELLER, K. (2013). The Five Ws for Information Visualization with Application to Healthcare Informatics. IEEE Transactions on Visualization and Computer Graphics, vol. 19(11), 1895-1910.




DOI: https://doi.org/10.14198/MEDCOM2015.6.2.04





Copyright (c) 2015 Revista Mediterránea de Comunicación conserva los derechos patrimoniales (copyright) de las obras publicadas, y favorece y permite la reutilización de las mismas bajo la licencia de uso CC BY-SA 3.0 ES.

URL de la licencia: http://creativecommons.org/licenses/by-sa/3.0/es/