Análisis de la información respecto al cumplimiento y desarrollo de los derechos humanos de las empresas españolas del IBEX35

Mikel García Palacios

Revista de Dirección y Administración de Empresas, 2018

Abstract: [EN] This current study has as objective, to analyze the information related to the fulfillment of the human rights by the company. To that end, we analyze the concept of corporate social responsibility, to then develop one of the tools used by companies to reveal their social and environmental behavior to their socio-economic agents interested in their activity. Later, focusing on the GRI guide for the preparation of sustainability reports, we will analyze the social aspect of human rights, for which we will analyze two global initiatives developed by the United Nations: The Universal Declaration of Human Rights and the Global Compact. To conclude, we analyze empirically a sample of GRI memories belonging to the IBEX 35, from its analysis we can highlight that most of the analyzed companies more than know the requirement, obtaining a favorable or very favorable valuation by external verifying companies.

Keywords: responsabilidad social corporativa (RSC); memorias de sostenibilidad; global reporting initiative (GRI); derechos humanos; corporate social responsibility (CSR); sustainability memories; human rights (search for similar items in EconPapers)
Date: 2018
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