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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/
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In e na ional jou nal
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Technology and
Sus ainabili y
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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
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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

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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.