Corporate Social Responsibility
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Corporate Social Responsibility

A Case Study Approach

Edited by Christine A. Mallin

This insightful book provides a comprehensive analysis of the development of CSR in a diverse range of countries including the UK, Italy, Poland, Turkey, the USA, the Middle East, Australia, Japan and Korea. Christine Mallin has brought together leading experts from both academia and the business world to provide fully up-to-date accounts of developments in CSR from a range of legal, cultural and economic perspectives.
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Chapter 2: CSR in Spain: Examples of Some Practices

María Sacristán Navarro and Silvia Gómez Ansón


María Sacristán Navarro and Silvia Gómez Ansón INTRODUCTION Over the last decade, corporate responsibility has evolved from a focus on what not to do towards a business innovation agenda that translates today’s social and environmental challenges into opportunities for creating economic value . . . (AccountAbility 2007, p. 11) As Günter Verheugen, Vice-President of the European Commission, argues, ‘businesses of all sizes must consider their role in today’s society when making strategic and operational decisions’ (Verheugen 2007, p. 112). Corporate social responsibility (CSR) has also evolved considerably in Spain during the last decade, and especially more recently. For instance, the year 2007 marked a considerable advance in CSR: it was the first year that the Unified Code of Best Practice, which was approved in May 2006, was applicable to Spanish publicly listed companies. The Unified Code of Best Practice includes, among others, recommendations that are closely related to social responsibility issues, such as: the approval of a CSR policy, the adequate management of reputational risks and the establishment of programmes of corporate integrity. As a consequence, in 2007 there was an increase in the number of Spanish quoted companies that approved formal CSR policies, decided to establish specialized committees within the boards of directors to deal with CSR issues and formalized programmes of corporate integrity (Fundación Alternativas, 2008, p. 23). This movement, which relates CSR practices to corporate governance (CG) practices, aims to: (i) institutionalize CSR in quoted companies, as companies should understand that all relevant decisions...

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