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Enviromental responsability and corporate social responsability

Marí Farinós, Jesús

Abstract

[EN] The environmental management of companies and organizations in general is going to be internalized in the operation and management structures, linking conceptual and chronologically to improve corporate reputation, management excellence, knowledge and innovation. Embracing, undoubtedly too, with the assumption of an ethical commitment of the company to society: environmental sustainability and generational solidarity in the transmission of culture and values of that nature. The existing need to know the potential impact of business operations on society and the environment results in the appearance of a document, which may well be called a Sustainability Report or Social Balance, which is compiled from a series social indicators, which are the instruments responsible to reflect the value of the shares held by the company in social and environmental fields.

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86 Sa e he wo ld!!! By Pa el Ahmed, 16/06/2010, used unde CC BY 2.0, modi ica ion:cu , sou ce: h ps://www. lick .com/pho os/ pa elahmed/4770270959/ Vi u io In e na ional jou nal o A chi ec u e Technology and Sus ainabili y Volume 0 87 ABSTRACT En i omen al esponsabili y and co po a e social esponsabili y Jesús Ma í Fa inós1 1Uni e si a Poli ècnica de València The en i onmen al managemen o companies and o ganiza ions in gene al is going o be in e nalized in he ope a ion and managemen s uc u es, linking concep ual and ch onologically o imp o e co po a e epu a ion, managemen excellence, knowledge and inno a ion. Emb acing, undoub edly oo, wi h he assump ion o an e hical commi men o he company o socie y: en i onmen al sus ainabili y and gene a ional solida i y in he ansmission o cul u e and alues o ha na u e. The exis ing need o know he po en ial impac o business ope a ions on socie y and he en i onmen esul s in he appea ance o a documen , which may well be called a Sus ainabili y Repo o Social Balance, which is compiled om a se ies social indica o s, which a e he ins umen s esponsible o e lec he alue o he sha es held by he company in social and en i onmen al ields. KEYWORDS Social esponsabili y ; En i onmen al esponsabili y h p://dx.doi.o g/10.4995/ i u io-ija s.2015.4477 88 En i onmen al esponsibili y a e Di ec i e 2004/35 / EC and he exis ing En i onmen al Responsibili y law and he Regula ions ha pa ially de elop i , ha e p o ided he Spanish legal sys em o a solid suppo and majo weapons o p e en , an icipa e and epai ac ions ha occu , will occu o migh occu o he en i onmen . Some hing, ha pe haps, in o he a eas o CSR has no happened so deeply and demanding, some imes s aying on me e p oclama ions o p inciple. In ac , en i onmen al esponsibili y and p o use egula ion a e bo h a Eu opean and Spanish le el, he o igin o oday’s mode n concep o co po a e social esponsibili y and he subsequen egula ions issued abou his las ma e . In he abo e sense, hey a e o emphasize some issues, which a e lis ed below. Fi s , co po a e social esponsibili y (CSR) should be unde s ood as a whole o ha monious se whe e all he elemen s ha comp ise i mus be also ully in e nalized by he membe s o he company. I does no seem igh ha a company being igo ous in he en i onmen al aspec because, su ely, he e a e Eu opean, na ional and egional egula ions o cing he company o do i , howe e , ac ing wi h g ea e laxi y in ma e s o equali y, labou , human igh s, e c. Second, he cu en legisla ion on CSR su e s om being oo p og amma ic, mos pa disposi i e and a ely impe a i e, as has been collec ed in he b ie exegesis o A icle 39 o he Law o Sus ainable Economy as has been done in his job. A esponsibili y, whe he social, con ac , o o wha e e i s na u e, mus espond o an exis ing p io obliga ion, o ace o on behal o socie y, s akeholde s o in e es g oups. I canno be le o who should espond, acul y o will o do so. The e o e, we p opose a legisla i e change ha , e en i i is g adually inse s some obliga ions ega ding CSR: obliga ion o p epa e an annual epo o all lis ed companies, obliga ion o he CNMV and he S a e Council on CSR ; egula ing he p ocedu e o g an ing, e iew and e oca ion seal socially esponsible company, obliga ion o e alua e and quan i y CSR by companies, esul ing in CSR accoun ing, e c. In addi ion, one mus unde s and CSR as he esul o a new social con ac , business and socie y, whe e his equi es ha some ex a nego iable de i a i es beha iou s, among o he hings, ei e a ing wha Howa d R. Bowen said, no ing ha companies we e and a e “ i al cen e s o powe and decision-making whose ac ions a ec he li es o ci izens in many ways.” The e o e, hey mus espond, in a synallagma ic way. CSR mus inc easingly be con igu ed as a se o obliga ions- esponsibili ies in socie y, social in e es g oups ha aim o imp o e he quali y o li e in gene al and en i onmen in pa icula . I is impo an also o no e ha wi hin CSR, en i onmen al esponsibili y, as bo h concep ual, p ac ical applica ion and nominal le el i is pa o he o ganiza ional cul u e, bo h p i a e and public, companies and ins i u ions: hus people. In addi ion, i is in eg a ed ac oss he b oade business o co po a e social esponsibili y, bu unlike his as a whole, i s implemen a ion and equi emen is mo e s ingen , p edic ably o being con ined wi hin manda o y ules and because socie y as a whole has a mo e clea conscience, igo ous and demanding in e ms o companies’ compliance. Finally, en i onmen al esponsibili y has been de eloped o p o ide a solid and se led legal sys em in e io ized could be said in his case hanks o a se ies o “ i ues” o Eu opean, na ional and egional ules e e ed o in his pape , which has ul illed hype egula ion, some imes wi h he c i e ia and equi emen s o legal ce ain y, impe a i eness and accomplishing objec i es o Vi u io In e na ional jou nal o A chi ec u e Technology and Sus ainabili y Volume 0 89 gene al in e es pu sued, he eby o se ing he hipo egula ion o CSR as a whole. These “ i ues” can be summa ized in he ollowing i ems: sȩ 4HEȩ INTRODUCTIONȩ OFȩ OBJECTIVEȩ RESPONSIBILITYȩ along subjec i e in de e mining, impu a ion, p e en ing and epai o en i onmen al damage, and, he e o e, conside a ion o en i onmen al damage as a disease ha needs no explici legal ep oach in he sense o equi emen o in en o negligence. Jus he concu ence o he ha m ul ac and he causali y ela ion linking i o an ac o omission o a pe son, na u al o ju idical, o deploy all esponsibili y pu poses. sȩ 4HEȩ DECOUPLINGȩ ORȩ RATHERȩ COMPLEMENTARITYȩ o en i onmen al esponsibili y wi h he ci il ex a con ac esponsibili y, gi ing alue o he en i onmen pe se, se ing i as legally p o ec ed. Insis ha , ega dless o o he p o ec ed igh s, as may be he p ope y, li e o physical in eg i y o he people a ec ed by he damage. Howe e , o he i s ime, en i onmen al damage equi es epai , p e en ion o es i u ion me ely because o he damage and ha he e has been an en i onmen al legal igh . I is wha we migh call he subjec i i y o cus omizing he en i onmen . Tha is, na u e, en i onmen acqui e na u aliza ion as a legal pe soni ica ion, a leas as a subjec suscep ible o be damaged, which acqui es i s own igh o be compensa ed. This is one o he mos signi ican ad ances: he en i onmen as a subjec o igh s, such as alue Figu e 1. 90 and legally p o ec ed. Besides, addi ionally, o o damage caused o pe sons o p ope ies o hese emains. The abo e duali y se s an ad anced en i onmen al law and he adminis a ion, public au ho i ies mus play an impo an ole, as con igu ed as ep esen a i es, gua dianship o p o ec o a e o he en i onmen . Along wi h hose public au ho i ies, ci izens, in e es g oups, a e also en i onmen al olun ee ing and a e se up as public au ho i ies, bu also o he companies, in o de o p e en o , i necessa y, epai , an icipa e and a oid o he u u e, po en ial damage o he en i onmen as a subjec o igh s. Ano he i uous elemen o he new en i onmen al law is ha i is no only in a pallia i e le el bu also in he p e en i e one. No only he pos damnum egula ing ac ions, bu is in ended o an icipa e and p e en such damage can e en happen. The du ies o in o ma ion and pe iodic epo ing, he obliga ion o ake p e en i e measu es by companies and o ganiza ions and, undamen ally, he obliga ion o ha e a inancial gua an ee (ma e ialized in insu ance policy, bank gua an ee o cons i u ion o echnical ese es by a und o his pu pose) wi h a co e age o 20 million eu os, is one o he majo ad ances o he new en i onmen al egula ions, which also is a logical co olla y o objec i e esponsibili y ins i u ed. In conclusion, we no e and ei e a e ha CSR is a whole and mus be ea ed holis ically, plus hey mus also pa ially deploy hei pa icula analysis and e ec s. CSR and ins umen s o make i e ec i e by companies a e pa o he neo-capi alis co po a e cul u e, o a leas , should be pa , because i is one o he bes s ocks o ad ance sus ained and solida i y and ensu ing business and peace ul p ocesses inside and ou side he company. CSR come oge he and pa icipa e in o he business elemen s linked o he concep s o he new business managemen (NBM), such as knowledge managemen , quali y managemen , managemen o ideas and inno a ion. The in angible capi al, he Economy, o he socie y knowledge, a e he ones which can help and con ibu e o he p og ess al eady made in companies and o ganiza ions, he de elopmen and excellence o i s esou ces and o hemsel es, and e iciency. And knowledge, excellence, e iciency, oday no e e eally canno be di o ced om he esponsibili y, indi idually, co po a e (g oup) o social, because ha dly can someone be quali y excellen , i speci ic aspec s ha a ec people a e no aken in o accoun , e en i no om business ela ionships abou supply o goods o se ices. Because you canno be e icien i he cos s a e no a oided no a e wa ned - no esponding o he legi ima e social demands ha also con ibu e o he imp o emen o p ocesses, p ocedu es and p oduc s. Mo eo e , a he ime o se ious c isis in which we li e, o we s and by hese di e en ial aspec s o we can ha dly su i e, su i e and h i e. Because knowledge ul ima ely is e e ywhe e, and like Bal asa G acian s a ed ha he e was no one who I could no lea n om o anyone who I could no each some hing, ad anced company knows ha e e y hing and e e yone has o lea n, a leas lis en, and always espond when asked o is equi ed o. Tha is anspa ency, and only hose who ha e some hing o hide becomes opaque. CSR helps o be anspa en , i helps o be i m, o be a co po a ion. Up o now, he eali y seems o ge us close o a s a e o anslucency-and p ecisely he c isis has no come o help, bu Vi u io In e na ional jou nal o A chi ec u e Technology and Sus ainabili y Volume 0 91 should be aken as an ad an age o p omo e hese aspec s-p ecisely. I he e o e seems necessa y ha public au ho i ies should encou age wi h impe a i e de e mined cha ac e o go om anslucency o anspa ency wi h he impe a i e legisla ion, a ionalizing ha leads us o he in e naliza ion, which make he imposi ion o cul u e change, cul u e esponsibili y. Because only i we a e esponsible we can be mo e demanding a leas e hically, ha ing mo e a gumen s o be demanding. In addi ion, wi h i , we will gene a e con idence, con idence ha in many a eas, we a e missing and needing and is always in he basis o social ac ion. In ac , he his o y o humani y, in a mode n and uni e sal sense, is de ined as he s o y o cul u al ela ions and scien i ic and echnological p og ess o human beings and hei socie ies om i s o igin o he p esen 1, in sho : Cul u e and science, o he name ha can encompass bo h: knowledge, and hence he o Knowledge Socie y2. Wha ad ances and p og ess he human being, in posi i e sense, is p ecisely he inc ease in knowledge, as such, i is s e ile and he e o e hei e ec s un old posi i e and nega i e consequences on hose human ela ionships and sel -e olu ion. The e o e, he e hical aspec ponde s hose ad ances in knowledge in wo ways: elimina ing he ha m ul aspec s o he man i sel (p inciple o digni y); and ensu ing ha he bene i s he eo each all (p inciple o dis ibu i e equali y). Such is he impo ance and signi icance o his business aspec and pe haps i s his o ical con ibu ion o he u u e o humani y om he e hical and p oduc i e pe spec i e. A b ie ou line o his inca dina ion o co po a e social esponsibili y would be as desc ibed in he ig. 1. NOTES 1. In his ega d, UNESCO has emphasized his cul u al and scien- i ic- echnical side, as he key o unde s anding and peace ul e olu- ion be ween people and humans and ha monious unde s anding o he his o y o mankind. A con ibu ion o his was he comple ion in 2009 o he publica ion o he 51 olumes o he collec ion o Ge- ne al and Regional His o ies UNESCO, ho ough wo k ha has la- s ed o abou 57 yea s and has enjoyed he pa icipa ion o mo e han 1,800 his o ians and expe s in he wo ld. The six collec ions o UNESCO a e: His o y o Humani y, Gene al His o y o A ica, Gene al His o y o La in Ame ica, Gene al His o y o he Ca ibbean, His o y o Ci iliza ions o Cen al Asia and Di e en Aspec s o Islamic Cul- u e. You see: h p://po al.unesco.o g/geog aphy/es/e .php-URL_ ID=11754&URL_DO=DO_TOPIC&URL_SECTION=201.h ml. 2. Wha migh be called he “ iple C: Cul u e + Science = know- ledge”. The e m Knowledge Socie y o Knowledge Socie y e e s o he ex ensi e and in ensi e use o ICT, al hough hese a e con igu- ed as ins umen al o media e elemen o he essen ially impo an : he abili y and he possibili y o inc easing ha knowledge like ne e be o e ook A e all, hanks o ICTs, and make i a ailable o socie y as well as e e could be.