Un abordaje preliminar al marco conceptual de la responsabilidad social.
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2015-11-18
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Su objetivo general es proponer algunos elementos que puedan considerarse constitutivos de un Marco Conceptual de la Responsabilidad Social (RS) como una aproximación preliminar al abordaje integral que requiere el tema.
La presente propuesta incluye el tratamiento de los siguientes elementos:
a) Responsabilidad Social
b) Objetivos del Balance Social (BS)
c) Requisitos de la información contenida en el BS
d) Contenido básico del BS
Una vez analizados los mismos y fundamentado su capacidad para definir un Marco de conceptos, se arriba a las siguientes conclusiones:
a) Respecto a la RS, la investigación nos permite afirmar que no existe una única definición de RS y que la misma ha evolucionado a través del tiempo, alcanzando firmeza y claridad. La responsabilidad por los impactos se erige por sobre el compromiso voluntario, que otrora liderara.
b) El instrumento comunicacional es el BS y sus objetivos proveer información sobre el desempeño social, económico y ambiental.
c) Los requisitos de la información contenida en el BS propuestos se basan en los establecidos por GRI G4, IR y RT 16.
Respecto al contenido básico del BS se tienen en cuenta los lineamientos del estándar GRI.
Our general aim is to propose certain elements that may be considered constituents of a Conceptual Framework for Social Responsibility (SR), as a preliminary approach to the comprehensive outline required by this topic. This approach deals with the following elements: a) Social Responsibility b) Social Balance (SB) Aims c) Requirements for the information contained within SB d) Basic content of SB After analyzing these elements and finding that they are able to define a Conceptual Framework, we have arrived at the following conclusions: Regarding SR, research allows us to maintain that there is no sole definition of SR, and that this concept has evolved through time, reaching strength and clarity. Responsibility for the impacts is erected upon voluntary commitment, of which it was once leader. SB is the communicative device, and its aims are to provide information regarding social, economic and environmental performances. Requirements for the information contained within SB are based upon those defined by GRI G4, IR and RT 16. Regarding the basic content of SB, we take into account the guidelines defined by the GRI standard.
Our general aim is to propose certain elements that may be considered constituents of a Conceptual Framework for Social Responsibility (SR), as a preliminary approach to the comprehensive outline required by this topic. This approach deals with the following elements: a) Social Responsibility b) Social Balance (SB) Aims c) Requirements for the information contained within SB d) Basic content of SB After analyzing these elements and finding that they are able to define a Conceptual Framework, we have arrived at the following conclusions: Regarding SR, research allows us to maintain that there is no sole definition of SR, and that this concept has evolved through time, reaching strength and clarity. Responsibility for the impacts is erected upon voluntary commitment, of which it was once leader. SB is the communicative device, and its aims are to provide information regarding social, economic and environmental performances. Requirements for the information contained within SB are based upon those defined by GRI G4, IR and RT 16. Regarding the basic content of SB, we take into account the guidelines defined by the GRI standard.
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n.d., n.d., n.d., Social responsibility, conceptual framework, Social Balance