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Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2020-2021 The objective of this study is to carry out a descriptive analysis in order to define and understand the concept of corporate social impact and analyze different methodologies for measuring this impact, to help companies select the model that best suits their needs. After selecting four methodologies applicable to the business environment, each of these methodologies is described, evaluated against different dimensions, and the entities that have developed the methodologies and the users who have applied them to date are presented — including illustration using a practical example of a business organization

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2020-2021 In recent years, the concept of Corporate Social Responsibility (hereinafter CSR) has acquired an increasingly relevant role in today's society, given that in recent decades great importance has been given to responsible actions within companies, with the different social and economic agents demanding a business management model that takes into consideration a triple dimension when developing its productive activity, showing great interest in the economic, social and environmental aspects. In this context, in this paper we delve into the concept of Corporate Social Responsibility through a literature review in order to extract information about its origin, its evolution over time, and to determine the main differences between CSR and other similar concepts in terms of terminology, but with important differences in terms of content and scope of action. In the second section of the paper, we will examine the evolution of CSR over time, and determine the main differences between CSR and other similar concepts in terms of terminology, but with important differences in terms of content and scope of action. In a second section of the paper, and going into the field of action of CSR, we have analyzed the differences that exist between large companies and SMEs when it comes to implementing sustainability criteria, showing those CSR instruments that are most appropriate for SMEs and listing the main tools that enable the evaluation of sustainability within small and medium-sized enterprises.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049 Curs acadèmic: 2019-2020 In the last decade, Corporate Social Responsibility (CSR) has become more dynamic, partly because society and the economy in general are increasingly demanding, not only in what they offer, but in the entire production process. If there is a growing interest in society for social, environmental and economic welfare, there must also be mechanisms or tools that show and indicate the level of compliance of organizations with SR in relation to their stakeholders. In this context, the purpose of this paper is to study the different instruments that exist to measure CSR from the perspective of the three aspects (economic, social and environmental) and their application in Spain. Specifically, this study will focus on studying some of the existing certifying and driving instruments that allow for the evaluation of the degree of involvement and implementation of CSR in organizations.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020 Through this paper, Analysis and Evolution of FTSE4Good Ibex, a report on Socially Responsible Investing (SRI) in Spain is developed. For some years now, Corporate Social Responsibility (CSR) is becoming an important concept in the business community due to its impact, both, at an academic level and at a corporate level. This research article develops an evaluation about the main differences between social responsible companies’ financial variables, those belonging to FTSE4Good Ibex, and other IBEX companies’ financial variables. Furthermore, it includes some of the most remarkable initiatives related to CSR. Nowadays, socially responsible investment is dramatically growing. An increasing number of firms are showing an important attitudinal shift towards social responsibility as well as ethics, solidarity, etc. Therefore, this essay expects to be an interesting basis to understand the current situation. One of the most notable evidences of CSR is FTE4Good Ibex sustainable rate rising, which demonstrates that investors investing in an investing portfolio consisting on FTSE4Good Ibex shares achieve outperforming returns.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020 This work aims to carry out an environmental analysis of the Spanish ceramic sector, based on comparative analysis between several companies in the sector that have different size, turnover and turnover. The realization of this work has been motivated by various reasons; one of them is the impact and importance of this sector on the business fabric of our province; also because of the growing trend of corporate social responsibility in financial and business management, as well as the need to implement eco-labels in the ceramic sector. In short, this work aims to give an overview of the importance of CSR in the ceramic sector of Castellón, based on a quantitative analysis of the level of implementation of environmental ecolabels.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020 Both in Spain and globally, social responsibility and sustainable development have become a real challenge for the business, economic and financial fabric and specially for the private sector, aimed at complying not only with their stakeholders, but also with society and the environment with criteria that seek to have the least impact on individuals and society in general. This is how the United Nations at a historic summit with more than 193 countries on September 25, 2015 approved the 2030 Agenda, which contains the Objetives of Sustainable Development (OSD). The OSD are made up of 17 objectives and 169 goals that must be achieved before 2030 and that if they materialize, they could modify some of the major problems related to the three dimensions of sustainable development: economic, social and environmental. (Spain Global Compact, 2018). Therefore, the objective of this TFG is to evaluate the contribution and commitment of Spanish companies with the OSD. For this, three IBEX 35 companies (Acciona, Iberdrola and Telefónica) and their sustainability reports were analyzed, deepening the degree of compliance with the SDGs; in order to develop a global and preliminary vision of what is happening in Spain in relation to the fulfillment of said objectives.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2018/2019 The context in which the companies of the future will develop their activities is full of uncertainty. However, the scarcity of resources is a reality that organizations should consider in the strategic planning of the coming years. In this context it is necessary that companies integrate concepts such as sustainability and corporate responsibility in the development of their strategic framework. Through this research, empirical evidence will be added on how the integration of Corporate Social Responsibility (CSR) affects the financial performance (FP) of private sector organizations. To that end, a case study based on the analysis of a sample of the IBEX 35 Spanish companies has been developed, considering certain sustainability indexes as a CSR benchmark. The results show that good sustainable performance does not seem to negatively penalize financial performance.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2018-2019 The objective of this thesis is to analyse the Corporate Social Responsibility (CSR) in Spain, from a normative and legislative perspective, in order to determine its current situation and evaluate whether there are shortcomings with respect to the regulations of other European countries. For that purpose, first of all, the CSR concept will be contextualised, analysing its origin and development, as well as the main characteristics of CSR. A discussion about the voluntariness or regulation of CSR will be presented and finally certain proposals for improvement will be exposed.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018 The main goal of the following paper is the application of two measuring scales of Corporate Social Responsibility used in the evaluation of the quality of information regarding aspects of CSR, which are also included in sustainability memories. To do this, the paper focuses on the concept of CSR, not just on its definition, but also regarding what elements and dimensions it includes, as well as providing an analysis of criteria established by the Global Reporting Initiative for the elaboration of sustainability memories. To apply the measuring scale two approaches have been incorporated: The first based on GRI guidelines, and a second approach proposed by authors Bansal (2005) and Chow & Chen (2012). Both of these approaches are applied to analyse the CSR rating of the company Iberdrola. As a result of all this process, has been made a number of conclusions concerning the analysis from both measuring scaling methodologies.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018 In recent years, the incorporation of women into the labor market has increased, but there are still notable gender differences in the composition of the governing bodies. On the other hand, in the business world the concept of CSR (corporate social responsibility) is becoming increasingly relevant, as the actions of companies have repercussions on society. Recently it has been written about whether having a gender-sensitive board of directors favors voluntary disclosure by companies of CSR reports. The purpose of this paper is to analyze whether gender diversity in the board of directors can be positively associated with the disclosure of information on corporate social responsibility. For this, we carry out the analysis on an international sample of 12,726 companies belonging to different sectors, of which we know about which aspects related to CSR they report and also, among other data, the composition of its board of directors. The results of this study reveal that having a high proportion of female directors on the board of directors positively affects the amount of CSR information presented by the company.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017 Sustainable development must be kept in mind economic growth, social inclusion and protect the environment for its achievement. These elements are materialized through 17 Sustainable Development Goals (SDGs), for this it is essential financing and participation of the financial system. The objective of this work is to study how 10 of the main Spanish financial entities are integrating SDGs into their business, with the purpose of analyzing the efforts made to achieve it. The results show the actions of the financial entities to integrate the SDGs (principally, those SDGs related to economic aspects, and to a lesser extent, to environmental aspects) but there are still some limitations.

The purpose of this paper is to analyze whether environmental, social and good governance management of companies influences their social performance. This analysis is about a group of Spanish listed companies, during the period from 2013 to 2015. The methodology used is a nonparametric test, named Mann-Whitney U test, which is developed to calculate profitability, liquidity and solvency variables. Therefore, it aims to examine if there are differences between the companies included in the FTSE4Good IBEX sustainability index and the other ones included in the IBEX family. In fact, the results determine that there are not any significant differences in the financial performance of both groups. Thus, it is possible to conclude that the most prominent companies in managing environmental, social and good governance aspects are as profitable as the rest; thereby, confirming that the fact of using sustainability indexes does not affect negatively the competitive position of companies.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014 Globalization has introduced a lot of changes in production systems of companies at international level. The decentralization of production has ignited a debate in certain sectors of society about how companies act when they engage with their stakeholders. A large number of companies have implemented Corporate Social Responsibility (CSR) policies in order to respond to new challenges that arise. However, there is a commonly held opinion that these policies are sometimes used as a measure to preserve exclusively the image of those companies. This paper attempts to analyse, based on commonly accepted criteria, if the information supplied by the company Inditex regarding the CSR is sufficient to evaluate its market behaviour and to assess its level of sustainability.