Regulation of CSR from International, European, and Spanish Viewpoints

David Robles-Elorza (), Leire San-Jose () and Sara Urionabarrenetxea ()
Additional contact information
David Robles-Elorza: University of the Basque Country UPV/EHU
Sara Urionabarrenetxea: University of the Basque Country UPV/EHU

A chapter in The Palgrave Handbook of Corporate Social Responsibility, 2021, pp 887-909 from Springer

Abstract: Abstract This chapter reviews the development of regulations on corporate social responsibility (CSR) with particular emphasis on the European Union (EU) viewpoint as a reference point for understanding how international regulations on CSR are converging. We analyze four contexts (governmental, social, international, and political) that influence the development of regulations and then discuss regulatory frameworks in the form of directives and laws from international, European, and Spanish viewpoints. We look at the regulations derived from the need for organizations to set out their commitment to society and use our examination as a basis for outlining the trend toward standardization of non-financial information, including social, environmental, and human issues. These systems of measurement are not an end in themselves but a means of providing information. Their efficient implementation helps to shape social commitments that go beyond financial issues and work toward sustainable development goals.

Keywords: Europe; Spain; Social responsibility; Hard law; Soft law; Non-financial reports; Global Compact; SDG (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-42465-7_10

Ordering information: This item can be ordered from
http://www.springer.com/9783030424657

DOI: 10.1007/978-3-030-42465-7_10

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().