Sustainability as an object of corporate social responsibility

Jesús Marí Farinós

Abstract

We can observe that in the last few years companies and organizations of any nature have begun to show an increasing interest in establishing sustainable relationships with the environment by bridging those groups that are impacted or that impact on their activities, . In this context, the social responsibility report emerges as a management tool that allows companies to be accountable to society and its groups and measure, their environmental, financial and social actions.

The Triple Bottom Line, triple accountability or triple counting of results, should be understood as the methodology to measure and report the performance of organizations contrasted with environmental, economic and social parameters. In addition, it allows companies to surpass accountability solely for their economic value as it used to be in the past, and also to consider the social and environmental value they add or destroy.

Concern about these social and environmental issues generates a demand for information, which, in turn, leads to the need to have a document that collects the information demanded by society and that should be offered by the Companies, what is known as Social Responsibility.

It is the American companies that originally, already in the late sixties and early seventies, found themselves in need of having to offer information regarding their social responsibility. This information was collected in what, we might conclude, is the first social balances, which were addressed mainly to groups outside the company itself, especially to consumers, since in the United States it was this collective that showed a greater concern about the issue.


Keywords

Sustainability; Environment; Social responsability; Social and environmental value

Full Text:

PDF

References

Bañegil Palacios T., Chamorro Mera A., Las memorias de sostenibilidad como reflejo de la responsabilidad medioambiental de las empresas, in Revista Interdisciplinar de Gestión Ambiental, Núm. 35 , 2001.

Buonocore V., Etica degli affari e impresa etic, Giur. Comm, 31.2 2004, pág. 196.

Castells M., “Más allá de la caridad”, en A. CORTINA, construir confianza, Madrid, Trotta, 2003, pág. 69.

Comunicación del la Comisión relativa a la responsabilidad social de las empresas: una contribución empresarial al desarrollo sostenible. Bruselas, 2.7.2002 COM(2002) 347 http://www.observatoriorsc.org/images/documentos/politicas_publicas/ue/Comunicacion_CE_2002.pdf

Dowling G., Creating Corporate Reputations: Identity, Image and Perfomance, Oxford University Press, OXFORD, 2001.

Embid Irujo J. M., La Responsabilidad Social Corporativa ante el Derecho Mercantil, in Cuadernos de Derecho y Comercio, Núm. 42, Consejo General del Notariado, Diciembre 2004, pág. 20

Grönros C., From marketing mix to relationship marketing-towards a paradigma shift in marketing in Management Decision, 1997.

Huges A. Instituto de la Empresa Familiar, Estudio sobre la profesionalización de la Empresa Familiar, 2005.

Hurtado Rodero R., La sostenibilidad. Un nuevo paradigma económico, social y empresarial, 2004. in Saavedra Rodeiro I., Introducción a la sostenibilidad y la RSC, Oleiros (La Coruña) 2010.

ISO 14001, EMAS

Libro Verde: Fomentar un marco europeo para la responsabilidad social de las empresas (Bruselas, 18.7.2001 - COM(2001) 366 http: //eur-lex.europa.eu/LexUriServ/site/es/com/2001/com2001_0366es01.pdf

Moreno J.Á. Entre el fragor y el descocierto, Madrid, Minerva, 2000.

Vicent Chuliá, F., Introducción al Derecho Mercantil, 23ª Ed., Valencia, 2012, pág. 349,

Zadek S., The Civil Coporation. The new economy of corporate citizenship. Earthscan, Londres, 2001.

Abstract Views

1437
Metrics Loading ...

Metrics powered by PLOS ALM

Refbacks

  • There are currently no refbacks.


 

Cited-By (articles included in Crossref)

This journal is a Crossref Cited-by Linking member. This list shows the references that citing the article automatically, if there are. For more information about the system please visit Crossref site

1. Where Does CSR Come from and Where Does It Go? A Review of the State of the Art
Sara Rodriguez-Gomez, Maria Lourdes Arco-Castro, Maria Victoria Lopez-Perez, Lazaro Rodríguez-Ariza
Administrative Sciences  vol: 10  issue: 3  first page: 60  year: 2020  
doi: 10.3390/admsci10030060



Licencia Creative Commons This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

Universitat Politècnica de València

e-ISSN: 2444-9091 http://dx.doi.org/10.4995/vitruvio