Should CSR be approached only on a voluntary basis or should it be complemented with a compulsory regulatory framework? What type of government intervention is more effective in fostering CSR among companies? This paper is an attempt to answer these questions, reviewing the debate between proponents of the voluntary case and the obligatory case for CSR, and critically analysing current international government-led initiatives to foster CSR among companies, and national government-led initiatives in the EU area. Finally, the paper focuses on (...) the Spanish case, as an example of the failure of an exclusively voluntary approach. Despite the rapid uprise of CSR, Spain is still far behind late in CSR promotion strategies. Most action has been undertaken by companies themselves with no common guidelines, governmental support, or independent verification. The lack of a regulatory framework for CSR or ethical investment issues and the virtual absence of other indirect incentives, explains the misbalance between private, public and Third Sector initiatives. Based on the Spanish context which is quite similar to other non-OECD countries, the authors call for a more proactive government position in CSR related issues. The conclusions of the paper detail the features of this regulatory framework and other policies to promote CSR in Spain as well as in other OECD countries. (shrink)

Banking firms are becoming increasingly aware that their clients’ management of environmental and social risks may in term threaten their own business as lenders and investors. In addition, stakeholders are requiring banks to improve their social performance. As a result, some banks are developing corporate social responsibility (CSR) policies and management systems to reduce potential risks and improve their performance. In the Spanish financial system, half of the banking firms are savings banks, most of which have always used some Corporate (...) Social Responsibility (CSR) criteria in their management. Private Banks have only recently started to integrate social aspects in their performance. However, no formal analysis has been carried out on the impact of CSR strategies. Various initiatives have been launched nationally and internationally to include the social dimension in management systems. The purpose of this research is to analyse the social performance of the main Spanish financial companies through public data such as social or sustainability reports and media sources. In order to do this, we need to determine which CSR criteria most greatly affect banking firms and to choose the most accurate quantitative and qualitative indicators to measure social performance. (shrink)

This paper addresses the question of whether and how public action via civil society and/or government can meaningfully shape industry-wide corporate responsibility behaviour. We explore how, in principle, ICR can come about and what conditions might be effective in promoting more ethical behaviour. We propose a framework to understand attempts to develop more responsible behaviour at an industry level through processes of negotiation and coalition building. We suggest that any attempt to meaningfully influence ICR would require stakeholders to possess both (...) power and legitimacy; moreover, magnitude and urgency of the issue at stake may affect the ability to influence ICR. The framework is applied to the retail banking industry, focusing on post-crisis experiences in two countries—Spain and the UK—where there has been considerable pressure on the retail banking industry by civil society and/or government to change behaviours, especially to abandon unethical practices. We illustrate in this paper how corporate responsibility at the sector level in retail banking is the product of context-specific processes of negotiation between civil society and public authorities, on behalf of customers and other stakeholders, drawing on legal and other institutions to influence industry behaviour. (shrink)

This study focuses on the application of multicriteria decision-making techniques, specifically the analytic hierarchy process (AHP), to identify corporate socialresponsibility information which both companies and stakeholders consider relevant and material. This work explains how the AHP methodology was applied in the selection of material indicators in corporate social responsibility reporting, the interpretation of these indicators and their relative importance. The results of this study are summarized in 60 indicators distributed in four areas: environment, economy, corporate governance and social. As this (...) last area contains the greatest number of indicators, it was divided into four sub-areas (human resources, human rights, product responsibility and society). (shrink)

The purpose of this paper is to evaluate the quality of Environmental, Social and Governance (ESG) reporting of Spanish companies listed in the IBEX-35 stock index Firstly, it establishes four requisites for quality in ESG reporting. Secondly, it evaluates whether ESG reports comply with these requirements. Using a benchmark tool based on GRI3 we can conclude that the GRI has resulted in some standardization of corporate social and environmental reporting, particularly as regards to format, but their approach to indicators is (...) unlikely to produce high quality information that is relevant, comparable, complete and accessible to all stakeholders. Also, there seems to be evidence that reporting is orientated to satisfy shareholders and investors´ demands rather than to other stakeholders´. (shrink)

A través del concepto de razón comunicativa, Habermas logra brindar dos aportes importantes, el primero es la posibilidad de superar la filosofía del sujeto utilizando el giro lingüístico y el discurso argumentativo como campo de construcción de la intersubjetividad, intentando así anular las prácticas de dominación de una perspectiva filosófica metafísica; el segundo es entender la razón comunicativa, más allá de la dimensión del lenguaje, como una pragmática social de la cual se derive el contenido normativo de la modernidad por (...) el uso de un discurso orientado al entendimiento. (shrink)

While the effect of humanitarian intervention on the recurrence and intensity of armed conflict in a crisis zone has received significant scholarly attention, there has been comparatively less work on the negative externalities of introducing peacekeeping forces into conflict regions. This article demonstrates that large foreign forces create one such externality, namely a previously non-existent demand for human trafficking. Using Kosovo, Haiti, and Sierra Leone as case studies, we suggest that the injection of comparatively wealthy soldiers incentivizes the creation of (...) criminal networks by illicit actors. We theorize further that the magnitude of increase in trafficking should be directly proportional to the size of the foreign force, with larger forces producing larger increases. We find that both hypotheses hold with varying levels of confidence across our three case studies. Despite the benevolent intent of peacekeeping missions, the possibility that they may contribute to human trafficking for the purpose of sexual exploitation runs counter to the spirit of such interventions. This is especially problematic given that trafficking rings, once established, may be adapted to provide weapons and narcotics, thereby planting the seed of further destabilization. (shrink)

In Spain, the state of alarm declared on March 14, 2020 caused changes in the population in relation to the habits of physical activity and sports practice. This study analyzed what motivational variables predicted the self-efficacy and commitment to sports practice, as well as the differences according to gender, during lockdown and the progressive de-escalation caused by COVID-19, using the theory of self-determination as a theoretical framework. The study sample was conformed of 179 subjects between 18 and 65 years of (...) age. The Behavioral Regulation in Sport Questionnaire, the Psychological Need Satisfaction in Exercise Scale, the Physical Activity Self-Efficacy scale, and the Sport Commitment scale were applied. The most relevant results have showed significant differences in favor of the male gender in terms of levels of controlled motivation and amotivation, as well as higher levels of self-efficacy and basic psychological need of autonomy. Furthermore, the regression analysis has revealed that self-efficacy and current commitment to sports practice were explained by a variance of 57 and 64%, respectively, due to autonomous motivation and the basic psychological need of competence. Therefore, the basic psychological need of competence should be fostered in order to increase the levels of self-determined motivation, self-efficacy, and commitment to sports practice of the population. (shrink)

Should CSR be approached only on a voluntary basis or should it be complemented with a compulsory regulatory framework? What type of government intervention is more effective in fostering CSR among companies? This paper is an attempt to answer these questions, reviewing the debate between proponents of the voluntary case and the obligatory case for CSR, and critically analysing current international government-led initiatives to foster CSR among companies, and national government-led initiatives in the EU area. Finally, the paper focuses on (...) the Spanish case, as an example of the failure of an exclusively voluntary approach. Despite the rapid uprise of CSR, Spain is still far behind late in CSR promotion strategies. Most action has been undertaken by companies themselves with no common guidelines, governmental support, or independent verification. The lack of a regulatory framework for CSR or ethical investment issues and the virtual absence of other indirect incentives, explains the misbalance between private, public and Third Sector initiatives. Based on the Spanish context which is quite similar to other non-OECD countries, the authors call for a more proactive government position in CSR related issues. The conclusions of the paper detail the features of this regulatory framework and other policies to promote CSR in Spain as well as in other OECD countries. (shrink)

The aim of this research is focused on analyzing the alteration of the psychophysiological and cognitive response to an objective computerized stress test, when the behavioral response is controlled. The sample used was sports science students, with a mean age of 22.82 A quasi-experimental design was used in which the response of each participant to the DT test was evaluated. The variable “number of hours of physical activity per week” and the variable “level of behavioral response to stress” were controlled. (...) Before and after this test, the following parameters were measured: activation and central fatigue, and perceived exertion. Significant differences were found in all of the measures indicated. The usefulness of this protocol and the measures used to analyze the stress response capacity of the study subjects are discussed. (shrink)

While the effect of humanitarian intervention on the recurrence and intensity of armed conflict in a crisis zone has received significant scholarly attention, there has been comparatively less work on the negative externalities of introducing peacekeeping forces into conflict regions. This article demonstrates that large foreign forces create one such externality, namely a previously non-existent demand for human trafficking. Using Kosovo, Haiti, and Sierra Leone as case studies, we suggest that the injection of comparatively wealthy soldiers incentivizes the creation of (...) criminal networks by illicit actors. We theorize further that the magnitude of increase in trafficking should be directly proportional to the size of the foreign force, with larger forces producing larger increases. We find that both hypotheses hold with varying levels of confidence across our three case studies. Despite the benevolent intent of peacekeeping missions, the possibility that they may contribute to human trafficking for the purpose of sexual exploitation runs counter to the spirit of such interventions. This is especially problematic given that trafficking rings, once established, may be adapted to provide weapons and narcotics, thereby planting the seed of further destabilization. (shrink)

Normal 0 21 false false false ES-CO X-NONE X-NONE MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabla normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} The analysis of Heidegger’s conception of language serves as a starting point and common thread to explain his aesthetics theory and the linkage and relationship between aesthetics and ontology, and between aesthetics and truth, understood as aletheia, (...) as an “out of oblivion”, as “un-concealment.” Second, we analyze the constitutive characteristics of Da-sein, as being-in-the-world, from the point of view of language. Third, considering the historical horizon as ontologically constitutive of Da-sein, we try to explain from real life what does this temporality mean and what does create mean, as well as why the creation of a work of art occupies an important place in relation to Heidegger’s proposal. We finally ask what is poetry to Heidegger and in what ways it is inseparable from the truth (aletheia). And we try to interpret the scope of Poetry (Dichtung) in relation to aesthetics and of language in relation to the truth. Lenguaje, olvido del ser, aletheia (verdad), desocultación, Dichtung (Poesía), poiesis, creación, estética, ontología fundamental, vida auténtica o autenticidad. (shrink)

The mexican democracy faces challenges as how to assimilate reclaims of specific groups such as feminism. Feminist movement used to have a “revolutionary” ideology, and has difficulties to adapt itself to a new political environment in Mexico.