CSR - Non Financial Reporting

The use of International Standars for the non financing reporting starts to take positions in the reality of Enterprise Reputation and the Corporate Social Responsibility (CSR) or Enterprise Social Responsibility (ESR). These standards look for the intangibles management improvement as part of the strategy of reputation management as the way to excellence in value creation.

Responsabilidad Social

The reputation management of a company is more important each time, to generate confidence and credibility, and that's why it is also for buying recommendations. These terms onclude considering the type of treat given to employees, the leadership, the ethics, the communication,...and consideres to manage the company stakeholders, when some of them are external to the company perimeter. These concpts have evolved from Estos conceptos han evolucionado from volunteer positions to recommendations, and it is expected they determine a series of advantages for the companies capable of asuming this transformation in managing expectations. Moreover reporting international standards like GRI and Accountability, there are other near content management norms like UNE 165010:2009 (experimental), ISO 26000 or SA 8000 and more recently some determinations theSustainable Economy Law (LES) makes in its 33, 39 articles, and in the 31 disposition with respect to the Employment Pension Funds. All them are motivations to add some criteria and establish requirements which would be different depending on the type of organization, but it doesn't look like to be mandatory now because there is no sanction or fine. The responsibility in business management, embodied by the managers through corporate management and information, and also eg codes of conduct, work commitments, etc., are the basis of the development of these plans and support the reputation sought .

There are too many companies not doing any type of Social Responsibility report and the ones making it are of medium quality (relevance, materiality, content/stakeholders discrimination,...), however these reports have their cost. In this sense and based on the decision taken by the European Commission on October 2011 the 25th, it seems the Public Administration will play a more active role via regulation, promoting training, purchasings/investments/credit, through sectoral platforms and supply chain also recognising this effort, and also including it in the accounts and balance of the companies. This communication is crucial, conceptually defines CSR establishes a process and sets objectives, that is, although it can handle other approaches, the assessment of the impact of business activity in their social environment is the key and can not be mind that has been agreed and approved by the European Union

The absence of an intrnational standard until now has hampered the setting requirements in this field, however the initiated plan of the European Commission with big corporations is intended precisely to that, a an endorsement of the european and western world trend. Standards previously cited are placed in this line, and are the framework of reference.

The same or different reasons can also be assessed to take into account initiating a CSR programme as the following entities make:

CSR is basically a matter of struggle ideas on how to manage. This contrast of ideas has been stronger in the recent past and currently is producing some consolidation of them for transfer to the actual management for application. The origin of CSR is linked to developed countries and Western and there are major differences with other cultures. It is observed that the public or the consumer is moved by such criteria to select products or services, but it's only a matter of time, like it was the Environment in the past two decades.Nor can we ignore that the RSC has some content and standard of ethics and transparency, difficult to handle when seeking to satisfy everyone, but has a major impact on business reputation making it more likely that the next step occurs at the tactical level, or ground or ground to convince them all at once. The area of ​​transparency requires consideration of different styles, all fine, especially competition, but especially to the Civil Service, as this should also apply these principles.

In recent years, steps are being taken internationally in the field of CSR, as discussed in ISO 26000, OECD, etc.. At the Berlin conference of December 2011 showed the interest of countries like India, South Africa, Brazil, Argentina, Mexico, representing Shiites and even China.

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