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[eng] This thesis is about discourses in the field of corporate social responsibility (CSR) and specifically the discussion around the role of business and their contribution towards social development. These issues have implications for how the outcomes of development and progress are distributed in society and for how firms gain legitimacy. A review of CSR discourses was published in 2008 by Banerjee in the article “Corporate social responsibility: The good, the bad and the ugly”. I believed it was necessary to update his review to consider the new emerging discourses that seek to change the main considerations around the concept of CSR, especially regarding the power relations CSR creates. This updating of CSR discourses is important from a practical point of view, for example, to provide information for multinationals that need to balance international CSR and ethical standards with the local needs of a diverse set of stakeholders spread across the globe. A categorization of CSR discourses also seems to be necessary so that social movements and local communities can have an overview of the positions of the various stakeholders and their different mental models around the CSR concept. Therefore, the research gap that this thesis aims to address is the lack of a recent overview of the different CSR discourses that clarifies propositions around: What is the main purpose of CSR?; Who should define CSR?; and Who should benefit from the overall action of CSR?. The primary overarching research question of this thesis is: How has CSR discourses of the last decade (2010-2020) changed the understanding of the relationship between business and society? Secondary research questions are: How have the emerging CSR discourses reshaped ideas around business and society?; What should be the main purpose of CSR?; Who should define CSR?; and Who should benefit from CSR actions?. To address these questions, I developed a set of research papers, presented in the form of chapters. Their main findings are summarised below. Chapter 2: While evidence based-decision making and quantitative evaluation can assist in better understanding whether a CSR program is having positive effects, evaluations can also serve to legitimize the corporate interest and silence diverse and potentially contesting views about the CSR program results and corporate behaviour. Then, I consider whether the interest of corporations to measure their CSR programs and the emergent use of quantitative evaluation methods could represent an increasing power imbalance situation. Chapter 3: With increasing demands around measuring, mitigating and compensating for climate change challenges, international agencies are creating instruments, such as the Green New Deal and the Circular Economy Plan 2.0. These are creating new market opportunities that seem to be well adapted to the private sector. However, this could also imply an excessive regulatory burden, especially on SMEs, and the need to address technological investments and innovation processes that are necessary but costly. I argue that these new requirements on SMEs are likely to increase the power imbalance between multinationals and SMEs that now need to follow these new regulatory demands. Chapter 4: Power imbalances can be exacerbated by poor corporate conflict management and thus increasing the dependency of vulnerable communities. In the case of mega-infrastructure projects, improved insights for conflict management theories can come from the research field of political ecology, with its concern about social justice and a fair distribution around the use of and access to natural resources. This could bring light to complexities in the relationships between nature and society, and can inform the business management research field. Chapter 5: Social movements can achieve positive results in terms of cultural power change, the conflict positioning of people, and even policy change. However, the effects of social movement actions might not be able to change company behaviour. Although societal changes can occur, it is still unknown if companies will adapt and listen to new social demands and views about development preferences and local expressions around how extraction activities should operate, especially in biodiversity-rich areas. The main conceptual contribution of this thesis is to present an updated framework of CSR discourses and their approaches regarding the relationship between business and society. Although I believe that the understanding of CSR has not fundamentally changed from Banerjee’s (2008) thoughts, meaning that CSR is a legitimation tool, I have identified a range of competing discourses that have gained prominence, and I have considered their propositions around the main purpose of CSR, who should define this, and who should benefit from the CSR actions. The framework of CSR discourses outlines six key CSR discourses that emerged between 2000 and 2020. (1) A ‘post colonialist discourse’, which understands that CSR seeks to legitimize corporate power and that corporations should define and benefit from the CSR actions. (2) A ‘political ecology discourse’ that posits CSR should aim to respect and avoid actions that could interfere or harm local livelihoods, worldviews, and the culture of local communities. Thus, local communities should define and benefit from the CSR action. (3) A ‘discourse around the policy effects of social movements’, whose main proposition is that policy and institutions are key to rule CSR and business behaviour. For this discourse, social movements and citizens, especially those thinking about development models paths, should define and benefit from CSR. (4) Another discourse is proposing the ‘quantitative measurement of CSR programs’, because this can prove that CSR has positive results for communities and companies. Thus, CSR managers should define what is the CSR action about. (5) The ‘green economy’ discourse, which proposes that the aim of CSR is to transform business models to create carbon neutral companies. Then, multilateral organizations should define the CSR action. (6) And the “environmental, social and governance-ESG- discourse’, which aims to offer low risk investment opportunities, meaning that investors and data vendors should define the content of CSR and that investors should be the main actor receiving benefits from the CSR actions. While many CSR studies are case studies or address CSR from a specific perspective (Crane et al., 2017; Maillet et al., 2021), this thesis takes a broad approach of CSR, with nuances according to how CSR is understood by the discourses’ proponents. In this research, I aimed to explain CSR from different lenses showing that the different perspectives can imply an understanding that can even be in tension with other discourses. This is the methodological contribution of this thesis, an approach that could serve for future research projects intending to interpret empirical or secondary data. With the results of this thesis, we know now that different stakeholders read CSR information in different ways because their mental models, and the meanings of the issues involved in the CSR actions, are different for each discourse proponent. In terms of practical implications, the CSR discourse framework can be useful for policy makers while establishing rules and policies for governing business behaviour. Corporate managers at headquarters and those localized throughout the value chain can also benefit from being aware of major critiques on the role of corporations and the negative impact on firm performance and the risk portfolio. By addressing silent and silenced issues and power imbalance, companies can build more resilient relations with their communities of interest. An informed perspective from business executives about the real concerns and meaning of natural resources for local and Indigenous communities seems to be an approach that could drive operational continuity and sustainability. While the presence of mega infrastructure projects creates tensions and creates contradictory outcomes, discussing these tensions and contradictions between companies and communities could lead to a participatory process of determining the measures that could also be implemented. From the contributions of this thesis, several specific recommendations can be derived: (1) Impact evaluations of corporate social investment programs should include qualitative as well as quantitative data. The information gained from this qualitative data, if appropriately acted upon, will likely assist in obtaining and maintaining a social license to operate. (2) Circular business models can create new market opportunities for SMEs while also triggering innovations in relation to sustainable materials and processes. SMEs can advocate to government and multi-lateral government agencies to inform the policymaking process about their main needs, and the market and regulatory obstacles they face. (3) Senior corporate executives would be more successful in addressing the conflicts with the communities where they operate if they would embrace the local culture, understand the history of the conflict, and consider the underlying roots of the tensions. (4) Senior corporate executives would be more successful in addressing CSR and conflict if they would understand social movements, including that social movements can change cultural power, transform power imbalances, affect the community positioning towards a mining project, and even influence public policies about issues related to the conflict.

Debido a que en el área de la salud son pocos los estudios que vinculan a esta con la fidelidad de los clientes en el contexto latinoamericano. Se examinó el nivel de responsabilidad social corporativa con la fidelidad de los clientes del servicio asistencial odontológico en tiempos de pandemia. Instrumento aplicado a 323 pacientes de la Clínica Odontológica. Se aplicó un Análisis Factorial Exploratorio a través del software de código abierto y libre distribución. Se obtuvo un Alfa Ordina de 0.996 y 0.922, mostrando que el modelo presentado es adecuado. Los pacientes dan prioridad a su compromiso emocional, sentimental con la institución, siendo la principal variable, seguida de la relación de interdependencia que le dan entre ellos y la Institución. Se presentó de manera exitosa la realización de un AFE para medir y hallar las variables latentes en el estudio definido para el presente trabajo, los resultados numéricos, propios del método multivariante han indicado su adecuación y capacidad de explicación de la idoneidad de su utilización, con valores de bondad de ajuste, y confiabilidad que cumplen las exigencias para su aplicabilidad. En el caso presentado, los resultados del AFE confirman que para la clínica en estudio en tiempos de pandemia sólo dos variables latentes son importantes para comprender la relación de los pacientes con la clínica, siendo estas el Factor 1: Compromiso relacional y el Factor 2: Valor relacional de interdependencia.

La crítica y limitaciones en la explicación sobre todo de las crisis económicas de las últimas décadas ha fomentado la aparición de nuevos enfoques económicos, algunos con una visión práctica para adaptarse la visión ortodoxa dominante y otros con una más teórica que proponen cambios abruptos en la creación de riqueza, que muchas veces acaban solapándose o pueden provocar una confusión de conceptos porque los diferentes enfoques pueden tener bases comunes pero los conceptos en los que se basan pueden ser muy distintos. En el presente artículo se analizan más de 30 de estos enfoques alternativos clasificándolos respecto a cuatro ejes (económico, sostenible, social y responsable), según sean sus impactos en las dinámicas económicas (valor dinero), en la sostenibilidad medioambiental (posibilidades generaciones futuras), en la justicia y derechos sociales (efectos sobre desfavorecidos), y en la responsabilidad moral (consideración reparación del daño revirtiéndolo). El resultado es un mapa de los diferentes enfoques económicos que muestra, en general, los enfoques que priorizan la dimensión económica sobre todo son bajos en sostenibilidad y consideraciones sociales, los sostenibles se mueven en casi todo el espectro del mapa, los sociales tienden a olvidar la dimensión medioambiental, mientras que los responsables tienden a estar cerca del centro. Este mapa ayuda a entender o clasificar mejor las políticas o gestión pública de las diferentes economías en tanto que están basadas, justificadas o aprovechan la narrativa discursiva del enfoque económico o sus conceptos clave que toman como referencia.

La comparació de dues experiències d'aprenentatge servei i cooperació al desenvolupament a l'educació superior a través de l'estudi de casos múltiple permet proposar noves perspectives a les estratègies educatives en la formació de ciutadans compromesos, participatius i solidaris. Algunes de les contribucions més significatives són una major proximitat a les missions de la universitat i a la responsabilitat social universitària per assolir els objectius de desenvolupament sostenible.

It is difficult to imagine life without changes influenced by technology and innovation, which are characteristic of the era in which we live, with changes that, albeit always present throughout the history of mankind, are today presented as challenges for companies, organisations and governments, which pursue sustainable development, that is, prudent use of resources for the benefit of humans and the ecosystem around us, in a way that makes available such resources today and into the future. Unfortunately, the outcome of business innovation practices that are at the centre of these processes have resulted in the exclusion of four billion segment of the population comprising low-income groups in developing countries, also in degradation of natural resources, climate change, social inequality and excessive consumption of resources, because perhaps what was once good and innovative is now no longer so. In this context, debates have emerged and caught the attention of researchers and practitioners about how companies could innovate in a way that promotes sustainable development, which comes from "innovation", but also it to be "responsible". Responsible innovation (RI) deepens the relationship between science and society, which seeks for innovation under a democratic governance framework to be better integrated into society to ensure its contribution and benefits are effective. But how does responsible innovation in industry happen? In other words, in terms of one of the most widely used definitions in the academic context, “responsible innovation means taking care of the future through collective stewardship of science and innovation in the present”. Although this last definition acknowledged responsible innovation as a practice closely related to sustainability, the way in which its integration happen into industry is still in its infancy, and even more so when it comes from small and medium-sized enterprises (SMEs). This discussion remains one of the major research gaps analysed in this thesis. Moreover, in order to survive in a global and highly competitive environment, SMEs seek to achieve sustainable development through technological innovations. 3D printing (3DP) holds substantial promise for sustainability and the creation of a circular economy. Although 3D printing does not have a real sense of poverty alleviation in developing countries, has the potential to be a transformative alternative to the local production and consumption system. Manufacturing requires an understanding of local cultural issues that affect the management and organizational practices on which the competitiveness of enterprises is based. In that sense, once the decision is made to use a technology, it must be adopted and implemented. However, 3D printing, in that sense, is currently in the early stages of adoption especially from the perspective of small and medium enterprises. Therefore, in order to strengthen this area of research, this dissertation presents a comprehensive analysis of the factors influencing the adoption of 3D printing by different types of SMEs. This analysis is therefore another of the main topics analysed in this thesis. Regarding the main topics of this thesis, unawareness of the potential value of responsible innovation for SMEs with the common objective of reaching sustainability, that generates economic benefits, but also generate social value connected to the global challenges of society. Even more so in a developing country, such as Bolivia, means once again being left out of an important socio-economic development, in a society that is marginal to what is going to happen. Bolivia has been undergoing a major boom period in recent years due to the price of oil and its derivatives, which has led to one of the best GDP per capita indices in Latin America, but despite these indicators, it is one of the poorest countries in the region with one of the highest indices of inequality, which could increase levels of poverty and extreme poverty, which in 2019 were 37.2% and 12.9% respectively (INE, 2019). These are part of the greatest challenges that Bolivia still faces. Thus, the third analysis for understanding the spread of responsible innovation is through corporate social responsibility (CSR) practices. This understanding is crucial for SMEs because, CSR seems to have a relevant capability of promoting responsible innovation, in particular resulting from collaboration with other stakeholders. Based on the existing literature, this dissertation proposes three different analyses. The first empirical study explores the key factors that determine the adoption of 3DP technology by SMEs in Arizona in the United States. Their results suggest that factors such as relative advantage, integration, readiness, managerial obstacles, and in turn, external collaboration foster the adoption of 3DP. The second study deals with a systematic literature review to develop a conceptual model for responsible innovation and its relationship with business performance through corporate social responsibility and sustainable innovation practices. The last one empirical study focuses on explore whether CSR practices towards stakeholders promotes RI and financial performance, findings suggest that the relationship between CSR and financial performance mediated by responsible innovation was positive but weak. Finally, the results of this dissertation join the emerging debate on responsible innovation and its application in SMEs. The focus is on SMEs because they represent 98% of the companies in the world. Their achievements have the potential to generate a major impact on the country's economy and society. Furthermore, this dissertation could also help researchers and practitioners to new insights to address responsible innovation for society, with society and for sustainable development.

Màster Oficial d'Internacionalització, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2020-2021, Tutor: Fariza Achcaoucaou Iallouchen, El protagonismo de los últimos años de las empresas multinacionales como actores principales del sistema internacional ha sido innegable, y en un contexto económico-social lleno de cambios por una mayor interdependencia de las economías nacionales, un alto número de intercambios comerciales y un exponencial progreso tecnológico, ha surgido la necesidad de nuevas prácticas de gestión corporativa que mitiguen posibles efectos negativos de la actuación de grandes corporaciones a escala global. El presente trabajo se basa en el análisis de la Responsabilidad Social Corporativa como dinámica de gestión innovadora en el ámbito empresarial multinacional, y pretende analizar su proceso de implementación como elemento estratégico, evaluando qué factores representan un desafío para el logro de resultados adecuados. Especialmente, se intenta determinar la viabilidad de su puesta en práctica, con la intención de resolver qué intereses se priorizan en la praxis de grandes corporaciones vinculadas a una gestión socialmente responsable.

Treballs Finals del Grau d'Economia, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2019-2020, Tutor: Montserrat Termes-Rifé, [eng] This paper shows that stock market returns are related to ESG (Environment, Social and Governance) performance and that different areas of ESG performance affect returns in different ways. It shows that improved environmental performance is related with decreased returns, likely due to decreased idiosyncratic risk. At the same time improved social and governance performance is related to increased returns, meaning that these factors are indicators of quality. These insights are based on data from German and European stocks for the period from 2000 to 2020. Fixed-effect least square estimation was utilized. Additionally, the paper shows that there are some differences in these relationships depending on the size of firms. It also shows that these relationships are stronger in the time period after the financial crisis than for the period before the financial crisis., [spa] Este trabajo muestra que los rendimientos del mercado de valores están relacionados con el desempeño de ESG (Medio Ambiente, Social y Gobernanza empresarial) y que las diferentes áreas de ESG afectan a los rendimientos de diferentes maneras. Muestra que el desempeño ambiental mejorado está relacionado con una reducción de los rendimientos, probablemente por motivo de disminución del riesgo idiosincrásico. Al mismo tiempo, el mejor desempeño social y de gobernanza está relacionado con mayores rendimientos, lo que significa que estos factores son indicadores de calidad. Estos resultados se basan en datos de acciones alemanas y europeas para el período de 2000 a 2020. Se utilizó modelos de efecto fijo. Además, el trabajo muestra que existen algunas diferencias en estas relaciones en función del tamaño de las empresas. También muestra que estas relaciones son más fuertes en el período posterior a la crisis financiera que en el período anterior a la crisis financiera.

Responsible innovation has always been an important issue in discourses addressing the major challenges faced by humankind in terms of natural resource degradation, climate change, economic progress and societal well-being. However, its integration into industry is still in its infancy, and even more so when it comes to small and medium-sized enterprises (SMEs). The aim of this research is to use a systematic literature review to develop a conceptual model for responsible innovation and its relationship with SME performance, in connection with sustainable innovation and corporate social responsibility practices. A bibliometric analysis of 102 articles collected between 2000 and April 2020 from the Web of Science database was used, in addition to the systematic literature review using the Gephi and NVivo software. The study presents an overview of the articles, authors, and most influential journals and research clusters identified, and provides a solid conceptual framework to be applied in this field and in the context of SMEs.

Resumen Este artículo aboga por una mayor imbricación de la universidad en la sociedad. Se plantean los conceptos de desarrollo sostenible y responsabilidad social y se define la Responsabilidad Social Universitaria (RSU) como el impacto de la universidad en la sociedad. Se distingue entre diálogo con los grupos de interés y gobierno multistakeholder.

[eng] Despite the literature on corporate social responsibility of small and medium enterprises has grown in recent years, knowledge on the subject is still fragmented and has not yet achieved a coherent theory of social responsibility for companies of this dimension. In this sense, this thesis sought to contribute to the development of the theory from the perspective of small businesses in the Caribbean Region of Colombia. The thesis is structured in three articles. The first article addresses a review of the literature in order to analyze research trends in the field of corporate social responsibility of small and medium enterprises in the period 1970-2018. The results show greater interest in the subject as of 2002, with greater research production, mainly in developed countries in Europe and North America. It also identifies a predominance of empirical studies and the relative decrease of descriptive works in the study of social responsibility in small and medium enterprises. Parallel to the greater collaborative and multidisciplinary work among authors, a low level of connectivity of the authors is observed at the level of the entire network. Finally, it is identified that social responsibility research in smaller companies is in a state of growth, with theoretical restrictions to advance to a state of maturation of knowledge. The second article evaluates the degree of understanding and execution of social responsibility practices in micro, small and medium-sized companies in Barranquilla, following the theory of Stakeholders. Using an exploratory factor analysis in 779 companies, it was found that the variables with the greatest explanatory influence on socially responsible performance are the employees, the environment and the community. In contrast, corporate management, the value chain and the public/governmental sector conditions the development of social responsibility actions. Additionally, there is a weak perception and lack of will among owners and managers to undertake comprehensive social responsibility programs, as well as little interest in formalizing the social initiatives already carried out. The third article develops a new multidimensional scale to measure the perception of owners and/or managers about corporate social responsibility activities and the effect of this perception on the corporate image of micro, small and medium enterprises in the Caribbean region of Colombia. Using structural equations, in a sample of 3069 companies, the causal relationship between social responsibility and corporate image was measured. The results confirmed the empirical validation of three different dimensions to measure social responsibility and its relationship with the corporate image. In particular, the economic dimension acts as the most influential domain of social responsibility, as opposed to the environmental dimension that is less relevant. In addition, the study found that the positive perception of social responsibility acts as a key mediator for the corporate image. Finally, it is important to emphasize that the main contribution of this thesis is in providing empirical evidence on the knowledge and execution of actions of social responsibility in smaller companies in a developing country. In effect, the results show moderate knowledge and the informal implementation of some social responsibility practices, which suggests the need of advancing in social responsibility training programs led by academia, government entities and business associations.

Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2018-2019, Tutor: Antonio Somoza López, Premi a la millor Tesi de Màster en Comptabilitat 2019. ACCID Associació Catalana de Comptabilitat i Direcció, Este trabajo ha realizado un exhaustivo análisis del grupo Inditex, S.A. en los años 2017 y 2018, y para las áreas de responsabilidad social empresarial, fiscal y económica financiera. Por la parte de responsabilidad social corporativa, el grupo refleja una preocupación por satisfacer las necesidades de los grupos de interés y desarrolla numerosas prácticas y políticas para ellos. El segundo punto analizado es la evitación fiscal. Con toda la información examinada, se muestra que la contribución impositiva está en concordancia con el volumen de la actividad. Seguidamente, con el análisis de los estados consolidados se valora la situación económica financiera que se encuentra el grupo. Inditex tiene una muy elevada rentabilidad económica y cuenta con un alto grado de liquidez y solvencia. Finalmente, la conclusión global a la que se llega con el trabajo realizado es que Inditex es un grupo social y medioambientalmente muy responsable, que cumple con sus obligaciones fiscales y con una posición privilegiada desde el punto de vista económico y financiero.

Compartir ideas. La universidad va al instituto es un proyecto de aprendizaje servicio transversal de la Universidad de Barcelona. Este representa una propuesta de aprendizaje servicio que bajo una estructura común permite la participación de estudiantes y profesorado de distintas disciplinas en un mismo proyecto. El aprendizaje servicio (ApS) es una propuesta formativa que permite el desarrollo de diferentes tipos de aprendizajes a partir de la implicación en necesidades sociales reales con la intención de transformarlas (Tapia, 2001; Martínez, 2008; Puig, 2009). En este tipo de proyectos están presentes simultáneamente la intencionalidad pedagógica y la intencionalidad solidaria. Se pueden definir como experiencias educativas solidarias protagonizadas por estudiantes, que tienen como objetivo atender a una necesidad de los destinatarios a la vez que planificar y mejorar la calidad de los aprendizajes (Tapia, 2006).

Màster de Direcció d'Entitats Asseguradores i Financeres, Universitat de Barcelona, Facultat d'Economia i Empresa, Curs: 2017-2018, Tutor: Josep Gendra i Homs, El sector asegurador está viviendo uno de los momentos más intensos de toda su historia debido a la atomización de los canales de distribución de seguros. A los agentes y corredores se han unido el sector bancario, la venta directa o los buscadores on-line entre muchos otros. En este contexto, se vuelve especialmente relevante, la lucha por obtener el mayor número de ventajas competitivas respecto al sector. Precisamente por ese motivo, este trabajo concentra esfuerzos en dotar al mediador de herramientas para aumentar el valor aportado al cliente, y poder así establecer relaciones rentables basadas en el largo plazo, la confianza y la fidelidad.

El propósito de este artículo es evaluar el grado de percepción y aplicación de prácticas de responsabilidad social (RS) en las micro, peque˜nas y medianas empresas de la ciudad de Barranquilla (Colombia), siguiendo la teoría de los Stakeholders. Utilizando un análisis factorial exploratorio en 779 empresas se encontró que las variables con mayor influencia explicativa del desempe˜no socialmente responsable son empleados, medio ambiente y comunidad. En contraste, dirección corporativa, cadena de valor y gobierno/sector público condicionan el desarrollo de acciones de RS. Particularmente, se encuentra una débil percepción y falta de voluntad entre propietarios y directivas de las empresas para emprender programas integrales de responsabilidad social, así como la formalización de aquellas acciones con incidencia en la RS. The purpose of this paper is to evaluate the degree of comprehension and enforcement of social responsibility (SR) practices in micro, small and medium companies in Barranquilla (Colombia), based on the Stakeholders theory. Using an exploratory factor analysis on 779 companies it was found that the variables with a stronger explanatory influence for socially responsible performance are employees, environment, and community. By contrast, corporate management, value chain, and government/public sector condition the development of SR actions. Particularly, there is a weak perception and lack of will among owners and company managers to undertake comprehensive programs of social responsibility, as well as the formalization of those actions with an impact on the SR.

Purpose The purpose of this paper is to explore the relationship between corporate social responsibility (CSR), work-life balance (WLB) and effectiveness by comparing a correlational approach, expertons method and uncertain averaging operators (uncertain average [UA], uncertain weighted average [UWA], uncertain probabilistic aggregation [UPA] and uncertain probabilistic weighted averaging [UPWA]). Design/methodology/approach Participants were 814 employees from two Chilean companies with different levels of development on CSR policies. The Survey work–home Interaction – Nijmegen for Spanish Speaking Countries and the balanced scorecard were used. Results showed differences between companies with different levels of CSR development on individual effectiveness and relations between WLB and individual effectiveness. Findings Expertons methodology and uncertain averaging operators allow more accurate results than correlational statistics. Originality/value Expertons method and uncertain averaging operators (UA, UWA, UPA and UPWA) are common in the field of economics and engineering but very innovative in the human resources research, allowing more accurate analyses of workers’ perceptions.

Treballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2016-2017, Tutores : Mercè Bernardo Vilamitjana ; Pilar Presas Maynegre, Purpose: The aim of this research is to compare the application of the SA8000 standard in companies from Europe and Asia and identify the differences that may arise. Methodology: A content analysis has been carried out by analyzing the requirements of the SA8000 standard through six reports of companies from Italy, India and China, countries that lead the ranking of companies that have certified SA8000. Results: Findings show that there is a considerable difference as a result of the implementation of the standard, based on the information provided by each company in their annual reports. Contribution: This research contributes to enrich literature since the existing research focuses more on specific regions and not on comparing them. Furthermore, this paper will be useful for those organizations who implement the standard and their interested stakeholders.

[spa] Esta tesis presenta una propuesta pedagógica sobre cómo formar a profesionales éticos que sean capaces de promover el florecimiento y desarrollo de organizaciones empresariales responsables. Su contenido se divide en dos partes. En la primera se hace un repaso inicial a las teorías de la ética de la empresa y de la Responsabilidad Social Empresarial (RSE) y, a continuación, una investigación aplicada que busca dilucidar el estado actual de evolución de la RSE en las empresas en España. A partir del contraste entre ambas exploraciones, la teórica y la aplicada, se pone de relieve que existe una distancia sustancial entre aquello que propone la teoría y lo que se encuentra actualmente en la práctica. Una distancia que, en buena medida y según muestran los resultados de la investigación, es debida a la falta de capacidad de dialogar por parte de los directivos –tanto dentro de la empresa con los demás directivos, como fuera de la empresa con la sociedad. Este diagnóstico relativamente pesimista sobre el estado actual unido al deseo que esta realidad mejore y que en el futuro las empresas logren ser ‘ciudadanas’ en el sentido que lo propone la teoría, son una llamada a las escuelas de derecho y de negocios: si queremos que las empresas de mañana sean responsables debemos formar a los futuros directivos en aquellas habilidades y conocimientos necesarios para ello, y una de las principales habilidades es el diálogo. La segunda parte de la tesis se inicia con una fundamentación filosófica del paradigma antropológico y político del que han partido las teorías clásicas del management, de cariz abiertamente hobessiano, para luego presentar la teoría de la lucha del reconocimiento de Honneth y una propuesta de ética comunicativa inspirada en Benhabib, entre otros, que ayuden a fundamentar un modelo de gestión que justifique a nivel filosófico la necesidad y la importancia del diálogo. Después de presentar la fundamentación filosófica de una ética dialógica, la tesis se adentra a definir en qué consiste el diálogo en general, y el diálogo socrático en particular. Por último, se presentan los resultados de dos cursos ofrecidos a estudiantes de negocios y de derecho, respectivamente, para mostrar el impacto que la enseñanza del diálogo tiene en los futuros directivos y cómo esta pedagogía es, al fin, una forma formar a profesionales éticos., [eng] This thesis presents a pedagogical proposal on how to educate ethical professionals who are able to promote the flourishing and development of responsible business organizations. Its content is divided into two parts. The first part includes an overview of the theories of Business Ethics and Corporate Social Responsibility (CSR) and then an applied research that seeks to elucidate the current state of evolution of CSR in companies in Spain. From the contrast between the theoretical exploration and the applied one, it is emphasized that there is a substantial distance between what the theory proposes and what is the current practice. According to the results of the applied research, this distance is due to the inability of managers to dialogue -both within the company with other managers and outside the company with external stakeholders. This relatively pessimistic diagnosis of the current state, coupled with the desire that this reality improves and that companies become 'citizens' -in the sense proposed by the theory- the thesis makes a call to business and law schools. If we want companies to be responsible we must train future managers on how to dialogue. The second part of the thesis begins with a philosophical approach to the anthropological and political paradigm from which the classical theories of management have departed. Based on the need to overcome that paradigm, the thesis delves into Honneth‘s theory of recognition and proposes a dialogical model inspired by Benhabib, among others, that justifies at a philosophical level the necessity and importance of dialogue. After presenting the philosophical foundation of a dialogical model, the thesis goes on to define what dialogue in general consists of, and what Socratic dialogue is in particular. Finally, we present the results of two courses on Socratic Dialogue offered to business and law students respectively, to show the impact that the teaching of dialogue has on future managers and how this pedagogy is, at last, a way to train ethical professionals.

Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area. Design/methodology/approach: The approach is to outline a presentation of integrated reporting (IR), and make a review of the implications for the research agenda of the most important items. Findings: The need for quality researchers to address a number of pressing challenges posed by the rapid development of IR policies and practices. Research limitations/implications: The paper provide insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. Practical implications: Highlight how companies may benefit from integrated reporting in response to stakeholders’ calls for enhanced disclosure of environmental, social, governance and other non financial information. Social implications: The main social implication is to promote the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.

The main objective of this research is to analyze and diagnose the degree of implementation and development of corporate social responsibility policies that facilitate the integration of people with disabilities (RSC-D). We have developed a model (DIL-D © Model) and a diagnostic instrument that serve as objective tools for human resources practitioners. The instrument has been administered to 42 companies, whose informants have been HR or CSR managers. The results show the internal consistency of the scales and the adjustment of the DIL-D Model ©. Two-thirds of the analyzed companies obtained high levels in all dimensions, while 34.5 % had low levels of development. The model establishes guidelines for interventions in the ordinary labour market in order to promote labour integration, facilitating diagnosis tools to create inclusive environments.

A new method for decision making that uses the ordered weighted averaging (OWA) operator in the aggregation of the information is presented. It is used a concept that it is known in the literature as the index of maximum and minimum level (IMAM). This index is based on distance measures and other techniques that are useful for decision making. By using the OWA operator in the IMAM, we form a new aggregation operator that we call the ordered weighted averaging index of maximum and minimum level (OWAIMAM) operator. The main advantage is that it provides a parameterized family of aggregation operators between the minimum and the maximum and a wide range of special cases. Then, the decision maker may take decisions according to his degree of optimism and considering ideals in the decision process. A further extension of this approach is presented by using hybrid averages and Choquet integrals. We also develop an application of the new approach in a multi-person decision-making problem regarding the selection of strategies.

Debido a la creciente popularidad de la Responsabilidad Social Corporativa (RSC), a las iniciativas y normas para la implantación de prácticas de RSC en las organizaciones, a la necesidad de contar con un instrumento que pueda regular dichas prácticas y a las opiniones encontradas respecto a la veracidad de la información de las organizaciones que participan en el Pacto Mundial (iniciativa promulgada por la Organización de las Naciones Unidas), se han establecido los siguientes objetivos: 1. Analizar las prácticas de RS en las organizaciones adheridas al Pacto Mundial. Como sub-objetivos de éste, se pretende: 1.1 Conocer las principales características de las organizaciones participantes a la Red Española del Pacto Mundial (REPM). 1.2 Analizar la relación entre los motivos para implantar prácticas de RS, las prácticas de RS implantadas en las organizaciones y su impacto en los resultados de la organización. 1.3 Analizar la relación entre los motivos de adhesión al PM, la experiencia en el proceso y el impacto en los resultados de la organización. 2. Proponer un modelo de evaluación externa para la gestión del PM. Como subobjetivo de éste, se pretende: 2.1 Analizar la propensión a implantar el modelo de evaluación externa propuesto con relación a los sistemas de gestión que la organización tenga implantados previamente. En primer lugar se ha realizado una revisión de literatura de la Responsabilidad Social Corporativa, a nivel internacional y en España, las dimensiones que la conforman y una clasificación de herramientas para las prácticas de RS en las organizaciones. Lo mismo se ha realizado con el Pacto Mundial de las Naciones Unidas, planteando en ambos casos las hipótesis a contrastar. Para lograr los objetivos mencionados se ha enviado vía electrónica una encuesta estructurada, a organizaciones adheridas a la Red Española del Pacto Mundial (REPM). El tratamiento de datos se ha realizado en tres etapas, las dos primeras se han realizado con el software de análisis estadístico SPSS, realizando un análisis descriptivo y un análisis factorial (reducción de dimensiones) para obtener los factores que se incluirían en cada uno de los modelos, verificando indicadores (fiabilidad y validez de cada escala), y un análisis de correlaciones de los factores involucrados. En la tercera etapa se han introducido las variables en el software EQS para la creación y validación de un modelo de ecuaciones estructurales. Las principales contribuciones han sido acorde a los objetivos planteados, presentando un perfil de las organizaciones adheridas a la REPM. Las organizaciones encuestadas han establecido que no solo buscan un beneficio económico, ya que se ha constatado que para ellas priman las motivaciones de desarrollo interno y las prácticas orientadas a mejorar el ambiente laboral. Los resultados obtenidos contribuyen a evidenciar que las organizaciones implantan la RS en general o en concreto el PM, no solo por la imagen o los beneficios económicos, como normalmente se piensa. De esta manera, aquellas organizaciones que aún no han implantado prácticas de RS o aquellas que lo han hecho de manera superficial, esperando únicamente mejorar sus resultados económicos, podrían motivarse para dar un giro a sus estrategias y gestionar estas prácticas con el conocimiento de que las mejoras y cambios se presentarán con otros tipos de beneficios. Por otra parte, la literatura existente hace años señala la necesidad de la creación e implantación de un proceso de evaluación externa del cumplimiento de los requisitos del PMNU. A partir de aquí este trabajo propone un modelo para cubrir este gap de la literatura. Dicha propuesta, aunque tiene sus limitaciones, es una de las primeras que se ha planteado para poder realizar esta evaluación. Además, la última revisión del PM propone un mecanismo de “castigo” por el incumplimiento, lo cual beneficia la propuesta presentada. Aunque en este trabajo la relación de la propensión de implantar el modelo con la experiencia en la implantación y certificación de SGs no ha sido significativa, el hecho de tenerlos implantados, por la similitud del proceso de evaluación, podría suponer una mayor rapidez en la implantación como se da con los segundos y posteriores SG implantados en una organización., Corporate Social Responsibility has become very popular, just as the iniciatives and norms to implement social responsiblity practices at the organizations. There is also the need to have a tool to regulate those different norms, iniciatives or managemen systems. Due the diverse opinions about the veracity of the published information by the organizations added to the United Nations Global Compact (a voluntary iniciative promoted by the UN headquarters), this thesis establishes as objetives: 1. Analize social responsibility practices among the Global Compact participants 1.1 To analize the main caracteristics of the Red Española del Pacto Mundial (Spanish Global compact network) 1.2 To analize the relationship between motivations to implement Social Responsibility practices, the practices implemented and their impact at the organization. 1.3 To analize the relationship between the motivations to participate at the Global Compact, the organizations experience on their participation and the impact of this experience at their results. 2. To propose an external assessment model to the Global Compact management 2.1 To analize the organization´s tendency to implement the proposed model related to the implemented management systems at the organization. In order to accomplish the established objetives, a literature review has been placed, followed by the elaboration of a survey, spread by email to the organizations participating at the Spanish Global Compact network at that date (spring 2014). Data processing was carried out in three stages, the first two were performed with SPSS statistical analysis software, performing a descriptive analysis and factor analysis, for the factors to be included in each of the models, verifying indicators (reliability and validity of each scale), and a correlation analysis of the factors involved. In the third stage variables have been introduced in the EQS software for the creation and validation of a structural equation model. The main contributions have been in line with the objectives, presenting a profile of the member organizations to the Spanish Global Compact network The organizations surveyed have established that motivations and internal development aimed at improving the work environment practices. The results helped to reveal that organizations implement social responsibility practices in general or specifically Global Compact, not for the image or the economic benefits they could obtain, as is usually thought. Thus, those organizations that have not yet implemented SR practices or those who have implementad superficially, waiting to improve their economic performance, could be motivated to manage these practices with the knowledge that the improvements and changes will be presented with other types of benefits. Moreover, the literature points to the need of an external compliance evaluation of with the UNGC requirements. This is the mail motivation of this work to propose a model to cover this gap on the literature. Although this proposal has its limitations, is one of the firsts that has arisen to perform this assessment.

This paper develops a model that can contribute to the detection of legally registered firms defined as Mafia firms (LMFs) due to having been confiscated by judicial authorities, in relation to alleged connections of their owners with Italian organized crime. The model correctly classifies 76.41% of firms within a matched sample of 852 firm-years including LMFs and lawful firms. Furthermore, we present an analysis of financial statement characteristics of singular private firms which are socially irresponsible by nature and whose incentives, modus operandi and legal financial statement formats differ from those of listed companies. In particular, we show that specific accruals and earnings management proxies may provide more insight into accounting manipulation patterns of LMFs. More importantly, our paper can help practitioners and regulators identify accounting signals that can be used in risk assessment models or in the detection of criminal infiltrations and related illicit practices.

El incremento significativo de proyectos mineros de las últimas décadas, particularmente en los países del Sur, ha puesto de relieve la magnitud de los impactos socio-ambientales que esta actividad conlleva. Ante esta evidencia, la industria minera, para alcanzar una licencia social para operar, ha desarrollado de forma sistemática programas de responsabilidad social corporativa en las comunidades cercanas a sus lugares de operación. Esta tesis aborda los efectos que éstas iniciativas tienen en el territorio en los que se llevan a cabo, postulando que la acción conjunta de los impactos socio-ambientales y de las acciones de responsabilidad social corporativa tienden a producir un espacio minero. La aproximación teórica utilizada fue la producción del espacio de Henry Lefebvre, estableciendo que este espacio minero se constituye a partir de las transformaciones de la naturaleza, escenario base del espacio social; las prácticas espaciales, referido a los usos y relaciones dentro del espacio; y la representación del espacio, es decir, la conceptualización, los conocimientos y saberes que se aplican al espacio y a sus elementos. La metodología utilizada para abordar la investigación fue una triangulación de métodos. Por una parte se realizó un análisis cualitativo de las acciones de responsabilidad social corporativa, que fuesen factibles de observar y de medir, correspondientes a 23 grandes yacimientos de cobre a nivel mundial para un periodo de cinco años, desde 2006 a 2010. Por otra parte, para contrarrestar la unilateralidad de los reportes de sustentabilidad, única fuente de información disponible acerca de las acciones de responsabilidad social corporativa, así como para enriquecer la interpretación de los datos, se realizó trabajo de campo. Éste consistió en observación y entrevistas semi-dirigidas a 48 personas pertenecientes a distintos ámbitos en torno a cuatro yacimientos de cobre en Chile y dos en Australia. En términos de resultados, la tesis presenta, en primer lugar, una amplia descripción de las iniciativas de responsabilidad corporativa que llevan a cabo los grandes yacimientos mineros, en este caso de cobre, en el ámbito ambiental: agua, aire, biodiversidad, energía y suelo; así como en el ámbito social: deporte, cultura y recreación, educación, educación ambiental, empleo y desarrollo productivo, grupos en situación de mayor vulnerabilidad, influencia estratégica, participación de la comunidad, patrimonio arqueológico y cultural, promoción de la minería, salud, vivienda y urbanismo, y comunidades indígenas. Esta descripción incluye las dinámicas que se generan en las comunidades a partir tanto de los impactos de la minería como de las iniciativas de responsabilidad social corporativa descritas. A partir de lo anterior, y basado en los postulados de Henry Lefebvre, la tesis propone la caracterización y el desarrollo del concepto de espacio minero, entendido éste como un espacio social dominado que contiene características identificables en múltiples contextos, que puede ser coherente o contradictorio, y cuyo radio de influencia se extiende a las comunidades adyacentes a la mina, al centro urbano más cercano capaz de entregarle servicios a la industria, hasta la zona de salida del producto minero, por lo general el puerto. La tesis presenta además un análisis de las acciones de responsabilidad social corporativa en los casos en los que se realizó trabajo de campo, dando cuenta de las especificidades que adquiere en distintos contextos y escenarios espaciales. A modo de conclusión, la tesis plantea que la responsabilidad social corporativa, en la medida que se encuentre acoplada a planes de desarrollo local, se puede constituir como un mecanismo efectivo para que las comunidades reciban beneficios de la industria minera. Por el contrario, en aquellos casos que no está acoplada a planes de desarrollo local, las tensiones que existen entre comunidad y minería tienden a mantenerse o incluso a intensificarse., The thesis considers that both the socio-environmental impact of mining and the actions of corporate social responsibility together produce a mining space. To develop this argument, the conceptual framework used was the production of the space by Henry Lefebvre, and a qualitative analysis was made of the actions of corporate social responsibility of 23 large copper mines in the world for a period of five years (2006-2010), as well as field work (observation and interviews) around six sites in Chile and Australia. The results of the thesis first of all present a broad description of the initiatives of corporate responsibility carried out by the large mining sites in the area of the environment (water, air, biodiversity, energy and soil) and in the social area (sport, culture and recreation, education, environmental education, employment and productive development, groups in a situation of greater vulnerability, strategic influence, community participation, archaeological and cultural heritage, promotion of mining, health, housing and urban development, and indigenous communities). This description includes the dynamics produced in the communities from both the impacts of mining and the described corporate social responsibility initiatives. Secondly, the thesis presents a characterisation of the mining space in terms of the transformations it implies in nature, the base scenario of the social space; the spatial practices, referring to the uses and relations within the space, and the representation of the space, in other words the conceptualization, the knowledge and wisdom applied to the space and to its elements. This characterization is used to develop the concept of mining space. Finally, the thesis presents the strategies of corporate social responsibility distinguishing between spatial scenarios by using the experience of the fieldwork. As a conclusion, the thesis considers that corporate social responsibility, being connected to local development plans, may be constituted as an effective mechanism for communities to receive benefits from the mining industry.

Treballs Finals del Màster en Direcció d'Empreses de l'Esport, Facultat d'Economia i Empresa, Universitat de Barcelona. Curs: 2014-2015, Tutor: Xavier M Triadó Ivern, En este Trabajo Final de Máster y en las siguientes líneas del mismo, se llevará a cabo una reflexión del porque el deporte para discapacitados es susceptible de Responsabilidad Social Corporativa y por tanto de inversión por parte de las empresas. Para ello se analizan la estructura y la financiación de las instituciones paralímpicas españolas y algunos modelos extranjeros que actúan como referente en cuanto a inversión empresarial en el deporte paralímpico, y otros, con un modelo público que aunque poco adaptable al caso español, algo pueden ser de utilidad. Finalmente, se abarca la opción del patrocinio como una vía de financiación privada y que conlleva Responsabilidad Social Corporativa.

Màster en Diplomàcia i Funció Pública Internacional, Centre d'Estudis Internacionals, Universitat de Barcelona, Curs: 2014-2015, Tutor: Helena Torroja Mateu, El proceso de construcción del capitalismo global y la globalización han comportado una lógica cada vez más intensa de competitividad económica que afecta directamente a la distribución del trabajo, la riqueza y los recursos en todo el planeta. En este contexto, las empresas transnacionales han jugado un rol esencial impulsando el desarrollo económico de muchas zonas del planeta. Como consecuencia de esto, han adquirido una función de impulso del desarrollo económico, el cual comporta también el desarrollo social y medioambiental, así como del bienestar de las comunidades donde desarrollan su actividad. Con esto, las empresas han pasado de actuar simplemente como agentes económicos a convertirse en agentes generadores de bienestar social traducido en trabajo, formación o estabilidad social. Por el contrario, no podemos olvidar que esto ha comportado que se conviertan también en agentes generadores de riesgos sociales como pobreza, desigualdad social, explotación laboral, violación de los derechos humanos…etc. Ante esto el movimiento de responsabilidad social, un fenómeno ya no tan nuevo sigue ganado adeptos entre las empresas, sobre todo las multinacionales, y se está convirtiendo en una realidad con entidad propia que muestra el compromiso de muchas empresas con la realidad social, medioambiental y laboral, y que ya sea por convencimiento propio como por necesidad, genera prácticas empresariales más éticas y responsables

In this dissertation we examine labor tax avoidance, expenses manipulation and accrual management within a sample of 224 Italian firms defined as legally registered Mafia firms (LMFs), due to having been confiscated by judicial authorities in relation to alleged connections of their owners with Italian organized crime. Based on the insights gained, we further develop a predictive model that can contribute to the detection of LMFs. Overall, our results reveal that, before being confiscated, LMFs engage more in labor tax avoidance and accrual management relative to lawful firms (LWFs). Furthermore, LMFs upward manage material expenses and downward manage personnel and service expenses with a cumulative negative effect on reported cash flow relative to sales. On the other hand, following their confiscation and consequent assignment to legal administrators, practices of LMFs mostly become insignificantly different from those of LWFs, although LMFs continue exhibiting a higher degree of accrual management. Finally, our detection model correctly classifies 76.41% of firms within a matched sample of 852 firm-years including LMFs before confiscation and LWFs. Unlisted LMFs are socially irresponsible by nature because of their illicit purposes. In addition, their incentives, modus operandi and financial statement formats differ from those of listed companies. Hence, our study allows inferring conclusions on the relations of corporate social responsibility with earnings management and labor tax avoidance. Furthermore, it adopts new earnings management and labor tax avoidance measures that, as well as providing additional insights, may enhance further research on their effectiveness in other cultural, legal and institutional contexts and for other types of firm. Finally, but no less important, our findings can aid practitioners and regulators in identifying accounting signals that can be used in risk assessment models or in the detection of criminal infiltrations and related illicit practices, especially in countries with a strong criminal presence., En aquesta tesi investiguem l’evasió contributiva laboral, la manipulació de despeses i la manipulació d’ajustos comptables dins una mostra de 224 empreses italianes definides com a empreses mafioses legalment registrades (LMFs) per haver sigut confiscades per les autoritats judicials a causa de presumptes connexions dels seus propietaris amb el crim organitzat italià. A partir dels resultats assolits, desenvolupem addicionalment un model predictiu que pot contribuir a la detecció de les LMFs. En general, els nostres resultats indiquen que, abans de ser confiscades, les LMFs realitzen més evasió contributiva laboral i manipulació d’ajustos comptables respecte a les empreses legals (LWFs). Addicionalment, les LMFs manipulen a l’alça les despeses de materials i manipulen a la baixa les despeses de personal i de serveis amb un efecte cumulatiu negatiu sobre el flux de caixa presentat respecte a les vendes. D’altra banda, després de la seva confiscació i la conseqüent assignació als administradors legals, les practiques de les LMFs esdevenen en general insignificativament diferents d’aquelles de les LWFs, tot i que les LMFs segueixen exhibint un grau major de manipulació d’ajustos comptables. Finalment, el nostre model de detecció classifica correctament el 76.41% de les empreses dins una mostra aparellada de 852 any-empreses que inclou les LMFs abans de la confiscació i les LWFs. Les LMFs no cotitzades son socialment irresponsables per natura a causa dels seus propòsits il·lícits. A més, els seus incentius, modus operandi i formats d’estats financers difereixen d’aquells de les empreses cotitzades. Per consegüent, el nostre estudi permet inferir conclusions sobre les relacions de la responsabilitat social corporativa amb la manipulació comptable i l’evasió contributiva laboral. Addicionalment, adopta noves mesures de manipulació comptable i evasió contributiva laboral que, a més de proporcionar nous coneixements, podrien fomentar una nova recerca sobre la seva efectivitat en altres contexts culturals, legals i institucionals i per a altres menes d’empreses. Finalment però no menys important, els nostres resultats poden ajudar els professionals i els reguladors a identificar senyals comptables que es poden utilitzar en models d’avaluació de riscos o per a la detecció d’infiltracions criminals i practiques il·lícites relatives, especialment en països amb una forta presencia criminal.

El presente informe expone los principales resultados alcanzados en el primer año de andadura de la Cátedra UB – Fundación Adecco para la Integración Laboral de Personas con Discapacidad (http://www.ub.edu/catedrainlab/). Esta Cátedra parte de la necesidad de analizar y evaluar el impacto que tiene en las empresas una estrategia de Responsabilidad Social Corporativa (RSC)1 orientada a la integración laboral de las personas con discapacidad, en la calidad de vida laboral y en los niveles de efectividad organizacional.

Este artículo focaliza su atención en las relaciones que la empresa establece con la comunidad y que van más allá del respeto a la normativa vigente; es lo que se denomina la agenda social. Se recomienda que su gestión dé respuesta a las necesidades de negocio de la empresa. Filantropía orientada a conseguir impactos y resultados exige que la empresa haya diseñado previamente su propia estrategia en sus relaciones con la comunidad: qué impacto desea obtener, qué resultados y, a continuación, qué productos va a realizar, mediante qué proceso, con qué recursos económicos, financieros y humanos, cómo la agenda social va a fortalecerse y beneficiarse de los recursos internos de la empresa. Los proyectos y actividades que la empresa realice en cooperación estratégica con la comunidad se deben evaluar periódicamente.

Els darrers anys, la responsabilitat social de l'empresa (RSE) ha passat a ocupar un lloc preeminent en les agendes econòmica, política i social. Dins el procés accelerat que ha envoltat el desenvolupament de la RSE, un dels trets més significatius ha estat l'ampliació del seu focus, per tal que no quedés reduïda a una qüestió pròpia de grans empreses cotitzades i abastés també les pimes. En aquest context, el focus d'atenció cap a la RSE per part dels mitjans de comunicació i, específicament, per part dels governs i de les administracions públiques, si bé no s'ha desplaçat de les grans empreses a les pimes, com a mínim sí que ha començat a ampliar el seu espectre per tal de donar cabuda a aquest importantíssim del món empresarial.La present tesi, realitzada com un compendi de cinc articles acadèmics a partir de diferents recerques de camp publicades en revistes acadèmiques, ens presenta el nivell de comprensió i interiorització del concepte de responsabilitat social (RSE) entre els directius i empresaris de pimes catalanes. La tesi apunta cap a la voluntat d'incrementar el seu capital social com l'objectiu darrera aquesta RSE. Una RSE que ve definida com un conjunt de pràctiques específiques adreçades fonamentalment cap els treballadors. Pràctiques, tanmateix, que abasten altres actuacions relacionades amb la resta d'agents que interactuen amb la companyia. El text subratlla igualment les diferències d'aproximació cap a la RSE entre les empreses de dimensió més petita i les més grans. No és aquí una gestió encoberta del risc, ni el desig de legitimació social, ni tant sols una voluntat de fer màrqueting encobert el que acosta les pimes cap a la RSE. Sobresurt, per damunt de tot, una manera d'incrementar i intensificar les relacions amb els les parts d'interès, els stakeholders, amb l'eventualitat d'aconseguir-ne beneficis competitius en el futur. Aquest lligam entre la voluntat d'actuar de manera socialment conscient i l'interès inherent de buscar avantatges competititius ens permet parlar d'una RSE que s'expressa abans com una manera d'estar en el merct,. Una cultura d'empresa que s'enfoca cap a un model de gestió que, com diversos autors sostenen, s'expressa sota l'etiqueta de competitivitat responsable i sostenible.Finalment, la tesi subratlla igualment el paper de les administracions públiques en l'esforç per acostar la RSE a les pimes i dóna unes claus explicatives per començar a entendre quin pot ser el paper d'aquesta en la difusió i promoció d'un model de competitivitat que incorpori elements de RSE. Unes pautes que passaran per clarificar el llenguatge emprat, acostar-lo als paràmetres utilitzats pels petits i mitjans empresaris, i vinculat de manera fonamental al seu model global de negoci., THESIS SUMMARY IN ENGLISH:This thesis, in the form of a compendium of five academic articles based on field research published in academic journals, presents the level of understanding and familiarisation with the concept of social responsibility (CSR) among Catalan SME managers and employers. The thesis focuses on the aim to increase net worth as being the goal behind this concept of CSR, which is defined as a series of specific practices basically addressed to employees. These are practices, however, which affect actions related with the other agents who also interact with the company.The text highlights the differences in smaller and larger companies' approaches to CSR. It is not concealed risk management, nor the desire for social legitimation, nor is it merely an attempt at concealed marketing that draws SMEs to CSR. Above all, it is a way of increasing and intensifying relationships with the interested parties - stakeholders - with the possibility of achieving competitive benefits in the future. This link between the desire to act in a socially aware manner and the inherent interest of searching for competitive advantages allows us to speak about CSR expressed as a way of being in the market. It is a corporate culture focused towards a management model, which, as put forward by several authors, falls under the label of responsible and sustainable competitiveness.Finally, the thesis also highlights the role of public administrations in the effort to bring CSR closer to SMEs. It also provides some explanatory keys with which to begin to understand CSR's possible role in the dissemination and promotion of a competitiveness model incorporating elements of CSR. Some guidelines have been included to clarify the language used, bringing it closer in line with the parameters used by small and medium-sized employers, and fundamentally linking it to their global business model.

El presente informe tiene por objeto exponer los resultados correspondientes al segundo año de andadura de la Cátedra UB – Fundación Adecco para la Integración Laboral de Personas con Discapacidad (http://www.ub.edu/catedrainlab/).

Este artículo se plantea como una revisión del proceso que se inició a partir de las “Normas sobre las responsabilidades de las transnacionales y otras empresas comerciales respecto a los derechos humanos” que aunque fueron aprobadas en el 55º período de sesiones de Naciones Unidas de agosto de 2003, finalmente no fueron adoptadas quedando de momento sin entrar en vigor. Se realiza una presentación del papel jugado por el profesor John Ruggie en el proceso posterior a la emisión de las normas, y del informe “Protect, respect and remedy” junto con el informe sobre líneas estratégicas de abril de 2009. Las normas finalmente fueron aprobadas el 16 de junio de 2011 siguiendo la pauta establecida en el informe anteriormente citado.

The main objective of this research is to analyse the degree of implementation of policies and strategies in various companies and special employment centres (CEE) in Spain. In both types of organizations, the most developed policies are those oriented towards external stakeholders. The management systems of selection and adaptation to the environment are those with the highest levels of deployment, while training and professional development are the least deployed. In companies, people with disabilities are perceived as the most involved group in terms of labour integration, while in the CEE the management team and the members of support units are perceived as more involved. This research helps HR managers to create the necessary conditions for all individuals to develop their competences, knowledge, experience and motivations in an employment context.

This paper develops two new measures of labor tax avoidance (LTAV) based on social contribution expenses reported in financial statements and tests them and their determinants within a sample of 224 Italian firms defined as legally registered Mafia firms (LMFs) due to having been confiscated at some point by judicial authorities, in relation to alleged connections with Italian organized crime. Overall, our results reveal that before confiscation LMFs engage more in LTAV than lawful firms do, whereas after confiscation there is no significant difference between both types of firm. Furthermore, we find that several factors have a significant influence on the probability of engaging in such a practice. This study can enhance further research on the effectiveness of our measures and on the determinants of LTAV in other contexts and for other types of firms. Moreover, these measures can be added to the other direct and indirect methods commonly employed to measure and detect undeclared work representing a primary means of LTAV. Finally, our study allows inferring conclusions on the relation between corporate social responsibility and tax avoidance, suggesting that socially irresponsible firms, such as LMFs, are more likely to adopt this practice.

Despite the fact that there has been an increase in the number of reports related to Social Responsibility practices published by universities, the content of these reports is unbalanced and heterogeneous. Social Responsibility reports have a problem with the evaluation and comparison of the university’s results achieved in this area. The main goal of this paper is to analyze different universities’ reports in order to obtain the information necessary to identify to which extent these reports are comparable to each other. A content analysis has been carried out by analyzing six different Catalan universities as a case study. Findings show that there are important differences in the structure and the content of these reports. With this information a basic guideline for the structure of these reports is proposed with the aim of improving the capacity to compare these documents and thus, the social responsibility of universities. The results of this study can be used as a tool to attract both students and investors to these universities.

El proyecto que presentamos seguidamente tiene por objeto exponer los resultados correspondientes al cuarto año de andadura de la Cátedra UB – Fundación Adecco para la Integración Laboral de Personas con Discapacidad (http://www.ub.edu/catedrainlab/). En concreto, al informe final correspondiente al PROYECTO DIL-D desarrollado en los Centros Especiales de Empleo (CEE). España es uno de los países de la UE con tasas más altas de desempleo entre las personas con discapacidad (32.25%) (Servicio Público de Empleo Estatal - SEPE, 2016) pese a la legislación desplegada para facilitar su inclusión, por lo que la información que elaboramos desde esta Cátedra pretendemos que sea útil para explorar nuevos caminos hacia la integración. Para ello, partimos de una perspectiva que incluye la acción conjunta de diferentes ámbitos de competencia, responsabilidad, conocimientos y experiencia de todos los agentes involucrados. En este contexto de investigación-acción presentamos el presente informe, dónde se muestran los resultados alcanzados durante este periodo de investigación, correspondiente al Proyecto DIL-D CEE. Su principal objetivo es, en primer lugar, analizar la realidad de los CEE en España, el marco jurídico que les es de aplicación y los medios de financiación qué disponen. En segundo lugar, se analiza el grado de compromiso de diversos actores expertos en el ámbito de RRHH/RSC (gerentes, directores, propietarios, y presidentes de asociaciones de Centros Especiales de Empleo) en materia de integración laboral de personas con discapacidad. Se realiza un análisis de los retos, oportunidades, amenazas, y debilidades que se perciben en el presente y el futuro de los CEE.