The last years of the 20th Century have been somewhat contradictory with respect to values like loyalty, trust or truthfulness. On the one hand, (often implicitly, but sometimes very explicitly), self-interest narrowly defined seems to be the dominant force in the business world, both in theory and in practice. On the other hand, alliances, networks and other forms of cooperation have shown that self-interest has to be at least "enlightened".The academic literature has reflected both points of view, but frequently in (...) an ambiguous way, since the concepts of loyalty and trust are somewhat elusive and equivocal. This paper attempts to analyze the concept of loyalty in depth, examining the different conceptions about the word that can be found in the literature. We begin by going to the management classics (specifically, Follett, Barnard and Simon), and we then turn to the anthropological approach of Pérez López (1993), with its built-in ethical analysis, and show how trust and loyalty are crucial to the development of organizations. We end by suggesting in what ways loyalty and trust can be created and fostered in organizations. (shrink)

In this paper, we review the conventional analyses of management control systems, to conclude, first, that the illusion of control can mislead managers into believing that everything can be controlled and monitored, and, second, that no incentive system based only on extrinsic rewards can motivate individuals properly. Then, we investigate the philosophical foundations of the basic assumptions that, implicitly or explicitly, are made about the nature of the acting person. Based on personalist phenomenology, we show how the development of technical (...) and moral values is crucial to the long-run survival of organizations. We end by offering some guidelines as to what control systems should be like in order to be compatible with the nature of human persons. (shrink)

Engineering ethics is usually focused on engineers’ ethics, engineers acting as individuals. Certainly, these professionals play a central role in the matter, but engineers are not a singularity inside engineering ; they exist and operate as a part of a complex network of mutual relationships between many other people, organizations and groups. When engineering ethics and engineers’ ethics are taken as one and the same thing the paradigm of the ethical engineer which prevails is that of the heroic engineer, a (...) certain model of the ideal engineer: someone both quite individualistic and strong enough to deal with all the moral challenges that could arise. We argue that this is not the best approach, at least today in our interrelated world. We have achieved a high degree of independence from nature by means of technology. In exchange for this autonomy we have become increasingly tied up with very complex systems to which we constantly delegate new tasks and powers. Concerns about safety keep growing everywhere due to the fact that now we have a sensitive awareness of the huge amount of power we are both consuming and deploying, thus, new forms of dialogue and consensus have to be incorporated at different levels, in different forums and at different times. Within these democratic channels of participation not just the needs and interests, but also the responsibilities and mutual commitments of all parties should be taken into account. (shrink)

This paper reviews the development of socially responsible investment (SRI) in the Spanish financial market. The year, 1997 saw the appearance in Spain of the first SRI mutual fund, but it was not until late 1999, that major Spanish fund managers offered SRI mutual funds on the retail market. The development of SRI in the Spanish financial market has not experienced the high levels of development seen in other European countries, such as France or Italy, where interest in SRI began (...) during the same period. This paper presents an analysis of the impact of SRI mutual funds managed by Spanish fund managers comparing the evolution of managed assets and number of investors. We also analyse the investment strategies adopted by these funds, which mainly use negative screening criteria and the participation of non-governmental organisations as institutional investors. An analysis of the take up of socially responsible investment in the Spanish financial market shows majors deficits in this process. This is due to Spanish investors having limited sensitivity to social issues and knowledge of SRI, and a lack of development of SRI investment strategies, such as engagement or shareholder activism by fund managers. Furthermore, the take-up of SRI mutual funds in the Spanish financial market coincided with a fall in the stock market at the beginning of the 21st Century. We conclude with an analysis of the relationship between SRI and Corporate Social Responsibility (CSR). (shrink)

There are many theories about organizations that are mutually inconsistent with each other, which explain phenomena to very similar extents. Most of them ignore the ethical dimension completely. In this paper I put forth the basic principles for a theory of decision-making in organizations, which integrates ethics in the core of the theory. It is based on the work of Juan Antonio Pérez López [1991, Teoría de la Acción humana en las organizaciones (Ediciones Rialp, Madrid), 1993, Fundamentos de la Dirección (...) de Empresas (Ediciones Rialp, Madrid)] and is essentially a humanistic view of the interrelationships between people and its implications for organizational decision-making. I will first show that in any relationship between two people, the learning of the two is crucial for such a relationship to last; and then I will expand on the different aspects of that learning. This analysis will then be applied to the organizational context as a basis for organizational decision-making, Second, it applies the previous analysis to the organizational context as a basis for organizational decision making, showing how any decision in an organization needs to be analyzed on the basis of three criteria (short-run effectiveness, development of distinctive competence, and unity and identification with the organization) and how ethics is included in the last two. (shrink)

In practice, the relationship between business and ethics is not well-settled. In the past, organisations have developed an interest in setting value charts but this has been approached from a purely managerial perspective following the momentum and interest aroused by research on organisational cultures. Although interest in managing organisational cultures has slowly died down, for both theoretical and practical reasons we argue that there are feasible ways to explore values as part of an organisational culture. Indeed it is our claim (...) that it is feasible and productive to discuss values within organisations. However, rather than developing sophisticated theoretical frameworks, more efforts should be put into thinking about the conditions under which participants can enter into productive dialogue. It is our claim that if processes are carefully examined people within organisations can make better sense of their work and discover their own perspective to account for what they actually do and to project themselves into what they think they should be doing. Thus, values identified within the organisation can eventually reach a point where they become an expression of a shared commitment. The experience we describe aims to illustrate only one example of a concrete application of this approach. (shrink)

Dirac's approach to gauge symmetries is discussed. We follow closely the steps that led him from his conjecture concerning the generators of gauge transformations {\it at a given time} ---to be contrasted with the common view of gauge transformations as maps from solutions of the equations of motion into other solutions--- to his decision to artificially modify the dynamics, substituting the extended Hamiltonian for the total Hamiltonian. We show in detail that Dirac's analysis was incomplete and, in completing it, we (...) prove that the fulfilment of Dirac's conjecture ---in the ``non-pathological" cases--- does not imply any need to modify the dynamics. We give a couple of simple but significant examples. (shrink)

In this paper we study the relations between the fragment L of classical logic having just conjunction and disjunction and the variety D of distributive lattices, within the context of Algebraic Logic. We prove that these relations cannot be fully expressed either with the tools of Blok and Pigozzi's theory of algebraizable logics or with the use of reduced matrices for L. However, these relations can be naturally formulated when we introduce a new notion of model of a sequent calculus. (...) When applied to a certain natural calculus for L, the resulting models are equivalent to a class of abstract logics (in the sense of Brown and Suszko) which we call distributive. Among other results, we prove that D is exactly the class of the algebraic reducts of the reduced models of L, that there is an embedding of the theories of L into the theories of the equational consequence (in the sense of Blok and Pigozzi) relative to D, and that for any algebra A of type (2,2) there is an isomorphism between the D-congruences of A and the models of L over A. In the second part of this paper (which will be published separately) we will also apply some results to give proofs with a logical flavour for several new or well-known lattice-theoretical properties. (shrink)

The object of this paper is to make a study of four systems of modal logic (S4, S5, and their intuitionistic analogues IM4 and IM5) with the techniques of the theory of abstract logics set up by Suszko, Bloom, Brown, Verdú and others. The abstract concepts corresponding to such systems are defined as generalizations of the logics naturally associated to their algebraic models (topological Boolean or Heyting algebras, general or semisimple). By considering new suitably defined connectives and by distinguishing between (...) having the rule of necessitation only for theorems or as a full inference rule (which amounts to dealing with all filters or with open filters of the algebras) we are able to reduce the study of a modal (abstract) logic L to that of two nonmodal logics L - and L + associated with L. We find that L is "of IM4 type" if and only if L - and L + are both intuitionistic and have the same theorems, and logics of type S4, IM5 or S5 are obtained from those of type IM4 simply by making classical L -, L + or both. We compare this situation with that found in recent approaches to intuitionistic modal logic using birelational models or using higher-level sequent-systems. The treatment of modal systems with abstract logics is rather new, and in our way to it we find several general constructions and results which can also be applied to other modal systems weaker than those we study in detail. (shrink)

Over the last decade, Corporate Social Responsibility (CSR) has been defined first as a concept whereby companies decide voluntarily to contribute to a better society and cleaner environment and, second, as a process by which companies manage their relationship␣with stakeholders (European Commission, 2001. Nowadays, CSR has become a priority issue on governments’ agendas. This has changed governments’ capacity to act and impact on social and environmental issues in their relationship with companies, but has also affected the framework in which CSR (...) public policies are designed: governments are incorporating multi-stakeholder strategies. This article analyzes the CSR public policies in European advanced democracies, and more specifically the EU-15 countries, and provides explanatory keys on how governments have understood, designed and implemented their CSR public policies. The analysis has entailed the classification of CSR public policies taking into consideration the actor to which the governments’ policies were addressed. This approach to the analysis of CSR public policies in the EU-15 countries leads us to observe coinciding lines of action among the different countries analyzed, which has enabled us to propose a ‹four ideal’ typology model for governmental action on CSR in Europe: Partnership, Business in the Community, Sustainability, and Citizenship, and Agora. The main contribution of this article is to propose an analytical framework to analyze CSR public policies, which provide a perspective on the relationships between governments, businesses, and civil society stakeholders, and enable us to incorporate the analysis of CSR public policies into a broader approach focused on social governance. (shrink)

In recent years, scholars have increasingly dedicated their attention to analyse and reflect on the topic of leadership. However, the debate has often focused on the figure of the leader, as if being a leader were a self-sufficient function in itself, understood without finalities or independent of them. I would argue that leadership is not a position that can be assumed, but, rather, a relationship that is constructed. Similarly, the question of leaders has often given rise to a deconstruction of (...) its components, without any insight as to how the reality is put together. Leadership cannot be understood solely from a technical or instrumental perspective. It is not a mere relational skill that simply requires developing competencies. The exercise of leadership always includes—explicitly or implicitly—a connection with values. Therefore, developing leadership is impossible without a personal process that develops the person’s capacity for perception, learning, interiorisation, explicit sense-making and constructing meaning. These issues are truly important at a time in which the debate on business education and its contribution is completely open, targeting the very core of business education’s reason for being. Though open, the debate can only become a truly dynamic discussion if there is a real dialogue between the different positions and traditions. For this reason, this paper proposes an anthropological and non-denominational reading of some of the fundamental meditations found in the Spiritual Exercises of Saint Ignatius which could be used as a heuristic in the debate regarding what business schools propose. This paper represents an initial step in this direction, exploring some of the potentialities of the Spiritual Exercises for business schools that do not claim any religious tradition. (shrink)

Great importance has recently been given in studies on management to subjects such as values or organizational cultures. The fact that on dealing with these questions there are many terminological coincidences with ethics has meant that the discourse on values or organizational culture has often automatically been identified with organizational ethics. This paper questions this identification, proposing an approach to what should be understood by organizational ethics . Three ideas support this approach: an understanding of OE from a process and (...) learning approach, a presentation of 10 components that make up a reflective OE, and an understanding of how values are understood in OE, underlining four dimensions: dynamic, practical, dialogical, and committed. The paper concludes by proposing that the development of OE should be linked to the development of an organizational citizenship. (shrink)

ABSTRACT In this paper we introduce a set of six logical values, arising in the application of three-valued logics to time intervals, find its algebraic structure, and use it to define a six-valued logic. We then prove, by using algebraic properties of the class of De Morgan algebras, that this semantically defined logic can be axiomatized as Belnap's ?useful? four-valued logic. Other directions of research suggested by the construction of this set of six logical values are described.

This paper reflects on the possible relationship between organizational cultures and ethics. It begins by pointing out that viewing companies as cultures legitimates the creation of values and shared meanings as part of business practice. But it also points out that there is a risk involved: management by values can be a new form of manipulation and control. The author suggests that this danger can be averted and proposes that creation of corporate cultures be examined in the light of Aristotelian (...) thought. However, he stress that this return to Aristotelian tradition cannot ignore corporate social responsibility or the need to imbue corporate cultures with a post-conventional perspective. (shrink)

This essay begins with a look at the contribution made by Business Ethics and by Corporate Social Responsibility (CSR) to Business Education, and how the first two have moved to the last over time. Yet their contributions also reveal limitations that need to be taken into account in the debate on the training provided by Business Schools. This debate cannot be confined to speaking of disciplines and their cross-cutting natures but rather needs to focus directly on the kind of personal (...) profile fostered among business students. In the context of this debate on the future of Business Schools, the essay stresses the relevance of Peter-Hans Kolvenbach’s framework. He proposed an educational ideal based upon educating competent, conscious, compassionate, and committed people. This ideal took shape in the form of an educational paradigm integrating four dimensions: professional (_utilitas_), ethical-social (_iustitia_), humanist (_humanitas_) and spiritual (_fides_). The essay not only shows how each of these dimensions is in tune with some of the present proposals for renewing Business Education but also how Kolvenbach's more holistic approach can help to further integrate and spotlight the blind spots of each of them. (shrink)

The aim of this article is to contribute to understanding the changing role of government in promoting corporate social responsibility (CSR). Over the last decade, governments have joined other stakeholders in assuming a relevant role as drivers of CSR, working together with intergovernmental organizations and recognizing that public policies are key in encouraging a greater sense of CSR. This paper focuses on the analysis of the new strategies adopted by governments in order to promote, and encourage businesses to adopt, CSR (...) values and strategies. The research is based on the analysis of an explanatory framework, related to the development of a relational analytical framework, which tries to analyze the vision, values, strategies and roles adopted by governments, and the integration of new partnerships that governments establish in the CSR area with the private sector and social organizations. The research compares CSR initiatives and public policies in three European countries: Italy, Norway and the United Kingdom, and focuses on governmental drivers and responses. The preliminary results demonstrate that governments are incorporating a common statement and discourse on CSR, working in partnership with the private and social sectors. For governments, CSR implies the need to manage a complex set of relationships in order to develop a win–win situation between business and social organizations. However, the research also focuses on the differences between the three governments when applying CSR public policies. These divergences are based on the previous cultural and political framework, such as the welfare state typology, the organizational structures and the business and social and cultural background in each country. (shrink)

The aim of this article is to contribute to understanding the changing role of government in promoting corporate social responsibility (CSR). Over the last decade, governments have joined other stakeholders in assuming a relevant role as drivers of CSR, working together with intergovernmental organizations and recognizing that public policies are key in encouraging a greater sense of CSR. This paper focuses on the analysis of the new strategies adopted by governments in order to promote, and encourage businesses to adopt, CSR (...) values and strategies. The research is based on the analysis of an explanatory framework, related to the development of a relational analytical framework, which tries to analyze the vision, values, strategies and roles adopted by governments, and the integration of new partnerships that governments establish in the CSR area with the private sector and social organizations. The research compares CSR initiatives and public policies in three European countries: Italy, Norway and the United Kingdom, and focuses on governmental drivers and responses. The preliminary results demonstrate that governments are incorporating a common statement and discourse on CSR, working in partnership with the private and social sectors. For governments, CSR implies the need to manage a complex set of relationships in order to develop a win–win situation between business and social organizations. However, the research also focuses on the differences between the three governments when applying CSR public policies. These divergences are based on the previous cultural and political framework, such as the welfare state typology, the organizational structures and the business and social and cultural background in each country. (shrink)

The shortcomings of Merleau-Ponty’s crucial concept of “institution” led him into a turning point where the way out he selected was actually much inferior, as regards the prospects of fulfillment that were latent in his thought, to the alternative path he did not take.

En este artículo se defiende que el sentido esencial del habla, antes que en la enunciacióndel mundo y antes también que en el intercambio informativo, reside en su función deamparo y de acogida. Para la argumentación se atiende tanto a algunos giros del lenguajecoloquial como a reflexiones filosóficas sobre el lenguaje como la de Emmanuel Lévinas.

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances (...) and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values, virtues and principles. (shrink)

In our previous paper Algebraic Logic for Classical Conjunction and Disjunction we studied some relations between the fragmentL of classical logic having just conjunction and disjunction and the varietyD of distributive lattices, within the context of Algebraic Logic. The central tool in that study was a class of closure operators which we calleddistributive, and one of its main results was that for any algebraA of type (2,2) there is an isomorphism between the lattices of allD-congruences ofA and of all distributive (...) closure operators overA. In the present paper we study the lattice structure of this last set, give a description of its finite and infinite operations, and obtain a topological representation. We also apply the mentioned isomorphism and other results to obtain proofs with a logical flavour for several new or well-known lattice-theoretical properties, like Hashimoto's characterization of distributive lattices, and Priestley's topological representation of the congruence lattice of a bounded distributive lattice. (shrink)

Si bien es cierto que la técnica es una de las dimensiones fundamentales de la condición humana, sólo contemporáneamente ha adquirido el rango de característica “epocal” por excelencia: vivimos en la “era de la técnica”. De ahí que la mayoría de los principales filósofos de nuestro tiempo le hayan prestado una muy especial atención. Su penetrante mirada busca, detrás de lo más tópico y visible, lo más profundo. Y, por eso, lo que ellos han visto, o entrevisto, ha de sernos (...) de gran ayuda para entender mejor la encrucijada en que nos encontramos, así como para repensarnos una vez más a nosotros mismos. La oportunidad y la singularidad de esta obra consisten en sintetizar, exponer y comentar las ideas de José Ortega y Gasset, Martin Heidegger, Jan Patocka, Jacques Ellul, Hannah Arendt, Hans Jonas, Jürgen Habermas y Peter Sloterdijk sobre la configuración técnica (y tecnológica) del mundo. Como, además, la cuestión de la técnica es nuclear en todos estos autores, tenemos con ella una buena puerta de acceso a cada una de sus respectivas filosofías. (shrink)

This paper explores the role of NGOs in corporate social responsibility (CSR) through an analysis of various stakeholders’ perceptions and of NGOs’ self-perceptions. In the course of qualitative research based in Spain, we found that the perceptions of the role of NGOs fall into four categories: recognition of NGOs as drivers of CSR; concerns about their legitimacy; difficulties in the mutual understanding between NGOs and trade unions; the self-confidence of NGOs as important players in CSR. Each of these categories comprises (...) the various elements analysed in the paper. We found some discrepancies between the perception of others and the self-perceptions of NGOs, which explains why their role is often controversial. The research confirms that secondary stakeholders, such as NGOs, are key players in CSR, but their role is still regarded as controversial and their legitimacy contested. Deep-seated misunderstandings and mistrust among various stakeholder groups (particularly between NGOs and trade unions) are a possible hurdle to the integration of social and environmental concerns in business activity and corporate governance in Spain. The study finds that business managers need to take a less firm-centric and a more contextual approach, and look more closely into the relationship with and among stakeholder groups. For NGO managers, the research shows that NGOs are not always aware of the stereotypes they generate and the problems caused mainly by what is seen as ambivalent roles: critic and counsellor, accuser and judge, idealist and fund raiser. (shrink)

This paper is a part of a broader research project which aims to examine how ethical paradigms are related to theories of organization and management. Using an analysis of various studies on the issue of Business Ethics as its point of departure the paper points out that there are two converging lines of thought. The first emphasizes that management should be reexamined in the light of the cultural changes taking place and maintains that management is a key factor in this (...) change. The second proposes that ethics in general (and Business Ethics in particular) should be understood to mean more than simply applying certain values and stresses that this definition of ethics should be rethought in order to foster a closer relationship between ethics and the decision-making processes. (shrink)

This article looks into the process of searching for new forms of legitimacy among firms through corporate discourse. Through the analysis of annual sustainability reports, we have determined the existence of three types of rhetoric: (1) strategic (embedded in the scientific-economic paradigm); (2) institutional (based on the fundamental constructs of Corporate Social Responsibility theories); and (3) dialectic (which aims at improving the discursive quality between the corporations and their stakeholders). Each one of these refers to a different form of legitimacy (...) and is based on distinct theories of the firm analyzed in this article. We claim that dialectic rhetoric seems to signal a new understanding of the firm's role in society and a search for moral legitimation. However, this new form of rhetoric is still fairly uncommon although its use is growing. Combining theory and business examples, this article may help managers and researchers in the conceptualization of how firms make sense of their role in society and what forms of differentiation they strive for through their rhetoric strategies. (shrink)

The fast–slow paradigm of life history focuses on how individuals grow, mate, and reproduce at different paces. This paradigm can contribute substantially to the field of personality and individual differences provided that it is more strictly based on evolutionary biology than it has been so far. Our study tested the existence of a fast–slow continuum underlying indicators of reproductive effort—offspring output, age at first reproduction, number and stability of sexual partners—in 1,043 outpatients with healthy to severely disordered personalities. Two axes (...) emerged reflecting a double-track pathway to fast strategy, based on restricted and unrestricted sociosexual strategies. When rotated, the fast–slow and sociosexuality axes turned out to be independent. Contrary to expectations, neither somatic effort—investment in status, material resources, social capital, and maintenance/survival—was aligned with reproductive effort, nor a clear tradeoff between current and future reproduction was evident. Finally, we examined the association of LH axes with seven high-order personality pathology traits: negative emotionality, impulsivity, antagonism, persistence-compulsivity, subordination, and psychoticism. Persistent and disinhibited subjects appeared as fast-restricted and fast-unrestricted strategists, respectively, whereas asocial subjects were slow strategists. Associations of LH traits with each other and with personality are far more complex than usually assumed in evolutionary psychology. (shrink)

This paper develops two new measures of labor tax avoidance 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 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. (shrink)

Power is one of the key ideas in management, and so is the concept of authority. However, most studies on power are rather instrumental, dealing with the place of power in management, and how to achieve it. Less attention has been paid to the essential concepts of power and authority themselves in management thought and how they have evolved. To clarify these concepts, and to better understand the notions of power and authority in management and their proper use in organisations, (...) this paper goes back to one of the pioneers in management thought: Mary Parker Follett (1868-1933). She had an original vision of power, holding that genuine power is not ‘power-over’, but ‘power-with’. At the same time, she defended an authority based on function and responsibility. We explain what her account implies for management in theory and practice. (shrink)

Based on the experience of a course taught by the authors, this paper seeks to show that an adequate use of IT in the teaching of a Business Etchics (BE) course depends on clarifying the assumptions about ethics and the place of the course within a programme. For this purpose it explains how IT can be used to strengthen a view of BE based on dialogue and mutual learning and it encourages the combination between virtual and face-to-face teaching. Finally, the (...) paper examines the relationship between the use of IT, individual learning processes and communities of practice. (shrink)

The discourse on CRS began late in Spain. Its permeation into political institutions also began later than in many Western countries. The Spanish government neither contributed nor reacted to the green paper Corporate social responsibility. A business contribution sustainable development, published by the European Commission in 2002. However, the publication of this document gave the definitive impulse for the start of the Spanish debate on CSR. After this initial impulse, the debate rapidly developed into a consolidated field of discourse. This (...) field is the object of the present paper. Here, we seek to elaborate on a concept of corporate social citizenship viewed as a "field of discourse", which is being produced by an epistemic community, at Spanish yet also at a global level. Thus, we seek to depict the contours of the Spanish discourse on CSR, researching its evolution over the last 5 years. We focus on its main actors, the central topics on its agendas, the conflicts that are appearing, and how they are being dealt with. In order to in to achieve these objectives, we focus primarily on the transcription of 61 speeches made by different stakeholders at the Spanish Parliament during 2005. This initiative of the Spanish Parliament is unique of its kind. A special sub-commission was created to discuss the role that Spanish public institutions should play regarding corporate social responsibility. Sixty-one experts from different areas (academia, business, trade unions, and NGOs) were invited to present their views on CSR. Members of the sub-commission had the opportunity to discuss with these experts the nature, limits, results and evolution of CSR, seeking with special interest their opinions on the role that the Spanish Government should play in the consolidation of CSR in Spain. The thesis of this paper is that through an exhaustive analysis of the transcriptions of these interventions at the Spanish Parliament, we can identify who constitutes the Spanish epistemic community on CSR. We can also trace the main contours of this field of discourse, to identify the main actors in its development (particularly, of course, on the binding point between CRS and government) and the main issues discussed, as well as the "hot topics". The presentation will also locate the uniqueness of this debate generated in parliament within the context of the wider Spanish debate on CSR. (shrink)