Suchergebnisse

Este artículo trata de responder a la siguiente pregunta de investigación: ¿puede o no la empresa multinacional, a través de la llamada responsabilidad social corporativa, contribuir a la consecución de los Objetivos de Desarrollo del Milenio? Para ello, analiza la postura de los distintos agentes implicados: políticos (especialmente Naciones Unidas, pero también OCDE y la Unión Europea), económicos (asociaciones empresariales) y sociales (organizaciones de la sociedad civil). Tras revisar los documentos emanados de estas organizaciones sobre el particular, se concluye que hay una divergencia fundamental entre los agentes económicos, que concluyen que siempre la empresa hace una contribución efectiva a los ODM, y los sociales, que en general se manifiestan en contra, ocupando los agentes políticos un punto intermedio en el continuo. Estas divergencias se dan en tres planos: motivación de la empresa para erradicar la pobreza, formas de realización y papel de la responsabilidad social corporativa. ; This article tries to deal with the following research question, "Can a multinational company contribute towards achieving Millennium Development Goals (MDG) through so-called corporative social responsibility?" The position of the different agents involved was thus analysed: political (especially the United Nations, but also OECD and the European Union), economic (business associations) and social ones (civil society organisations). After reviewing the documents on this particular matter stemming from these organisations, it was concluded that there was a fundamental divergence between economic agents (where the company always makes an effective contribution to MDG) and social ones (generally declaring themselves against it), political agents occupying an intermediate point on the continuum. Such divergences occur on three planes: company motivation for eradicating poverty, how this is done and the role of a company's social responsibility.

Este artículo trata de responder a la siguiente pregunta de investigación: ¿puede o no la empresa multinacional, a través de la llamada responsabilidad social corporativa, contribuir a la consecución de los Objetivos de Desarrollo del Milenio? Para ello, analiza la postura de los distintos agentes implicados: políticos (especialmente Naciones Unidas, pero también OCDE y la Unión Europea), económicos (asociaciones empresariales) y sociales (organizaciones de la sociedad civil). Tras revisar los documentos emanados de estas organizaciones sobre el particular, se concluye que hay una divergencia fundamental entre los agentes económicos, que concluyen que siempre la empresa hace una contribución efectiva a los ODM, y los sociales, que en general se manifiestan en contra, ocupando los agentes políticos un punto intermedio en el continuo. Estas divergencias se dan en tres planos: motivación de la empresa para erradicar la pobreza, formas de realización y papel de la responsabilidad social corporativa. ; This article tries to deal with the following research question, "Can a multinational company contribute towards achieving Millennium Development Goals (MDG) through so-called corporative social responsibility?" The position of the different agents involved was thus analysed: political (especially the United Nations, but also OECD and the European Union), economic (business associations) and social ones (civil society organisations). After reviewing the documents on this particular matter stemming from these organisations, it was concluded that there was a fundamental divergence between economic agents (where the company always makes an effective contribution to MDG) and social ones (generally declaring themselves against it), political agents occupying an intermediate point on the continuum. Such divergences occur on three planes: company motivation for eradicating poverty, how this is done and the role of a company's social responsibility.

Time banks (TBs) have experienced significant growth in the last few years in Spain and have been incorporated in the agenda of political parties drawing the attention of national and international media as a solution to the economic crisis. Nevertheless, there is scant empirical evidence about this phenomenon in Spain. After describing the role of TBs in other countries, this paper examines the structure and management of TBs in Spain and develops a taxonomy of them. Additionally, it identifies the goals TBs pursue and the reasons why users join them. To do so, this paper uses a mixed-method approach consisting of in-depth interviews with 28 TB managers and an online survey of users (n=270). It concludes that TBs are a social-political project rather than a utilitarian-economic project, identifying differences between Spanish TBs and those in other countries. ; Los bancos de tiempo han ido ganando importancia en los últimos años, han sido incorporados en programas políticos, y están siendo objeto de atención por la prensa nacional e internacional como una solución a la crisis que atraviesa el país. Sin embargo, poco se sabe de este fenómeno en España. Este trabajo, tras identificar el papel que los bancos de tiempo han jugado en otros países, analiza tanto la estructura y gestión de los bancos, ofreciendo una taxonomía de los mismos, además de examinar los fines para los que se crean y por los que se participa en ellos. Para ello, se recurre a un método mixto: entrevistas en profundidad con 28 gestores de bancos de tiempo y una encuesta online a usuarios (n=270). Se concluye que el fenómeno de los bancos de tiempo en España tiene más de proyecto social-político que económico-utilitario y que mantiene algunas particularidades que lo diferencian de otros países.

Abstract

At the beginning of this century, corporate social responsibility was included in the public agenda. In certain countries, policy‐making takes place in semi‐public forums, in which NGOs are asked to participate. However, a different situation may be found in other countries. This paper analyses the relationship between businesses and NGOs in the public arena in Spain. By applying grounded theory, the authors summarize this relationship in the dynamics of approach‐withdrawal. Firms have pushed to withdraw Advocacy NGOs from public forums, whose main purpose was policy‐making. The explicit argument to justify this collective decision is the lack of foundational legitimacy of NGOs. Firms understand that these NGOs are not legitimized to be a counterbalancing force of corporations.
Copyright © 2009 John Wiley & Sons, Ltd.

AbstractWith the aim of enriching the personology of green consumption, this paper draws from a social constructionist view of identity to propose the construct of personal projects as an adequate analytical unit for the study of green identity to explain the adoption of sustainable lifestyles. Using the personal project analysis methodology in a study with 103 adults and 510 personal projects, the current paper examines the thematic structure of personal projects that are more strongly associated with the adoption of sustainable consumption (SC); in addition, this study tests the mediating role of personal projects in the relationship between self‐transcendence values and SC and the moderation of project manageability in the relationship between personal projects and SC. The results show that the formulation of sustainable personal projects is significantly associated with the adoption of SC and that personal projects mediate the relationship between self‐transcendence values and SC. The results also suggest the moderating role of stressfulness. The paper shows the potential of personal projects as an analytical construct with which to study green consumers' identity.

PurposeThe purpose of this paper is to evaluate the quality of environmental, social and governance (ESG) reporting of Spanish companies listed in the IBEX‐35 stock index and the main drivers of the differences among reporters.Design/methodology/approachA benchmark tool was built based on GRIv3, and the ESG information issued by Spanish companies listed in the IBEX‐35 index was analyzed.FindingsThe authors conclude that GRI has resulted in some standardization of corporate social and environmental reporting, particularly in terms of format, but their approach to indicators is unlikely to produce high quality information that is relevant, comparable, complete and accessible to all stakeholders. Regulation and reputation seem to be the main drivers for improving the quality of ESG reporting. Global companies operating in industries with higher reputation risks had the highest levels of disclosure. Furthermore, reporting seems to be oriented to satisfying the demands of shareholders and investors rather than those of other stakeholders.Originality/valueThis paper proposes a structured definition of ESG quality reporting. Secondly, it makes an empirical contribution, by developing a reliable and valid instrument of research based on GRIv3.