The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability....

The maximization of profit as the main objective of companies is being criticized from different forums, advocating for an economic system in which the achievement of social sustainability will play a leading role. In the banking sector, after the outbreak of the crisis in 2008, financial...

This paper analyses financial performance of companies considered as highly socially responsible. For this purpose, companies that compose the Spanish sustainability index FTSE4Good IBEX (as well as other IBEX indices) are examined. Two basic results can be highlighted: first, stocks of...

Here we describe the origins, evolution and classification of stakeholders. It highlights the relationship created between the credit institution as a social organization and its various stakeholders, analyzing the importance attached to them. The field work was conducted through a questionnaire...

The aim of this paper is to analyze the phenomenon of corporate social responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the theories of legitimacy and Stakeholders justified the use of CSR to analyze the behavior information about its...

This study analyses the social and environmental research published in Spanish journals between 2004 and 2012. The main areas of concern of the Spanish researcher are analysis of Spanish practices, external publication, attitude studies and the different theoretical frameworks. There are also...

This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in...

The importance of management systems for the integration of CSR in the company strategy is a vital resource that has been little studied in technology companies. In this paper a structural equation model is proposed in order to explain the in uence of CSR and its integration into the management...

The aim of this paper is to present, in a comparative view, the results of the Survey: Corporate Social Responsibility (CSR) which was carried out by the Department of Economics (FCS-UDELAR) in 2006 to respondents older than 17 years and to private companies in the industry, commerce and...

Recently, questions related to Corporate Social Responsibility (CSR) have taken on greater importance. The European Commission defines CSR as a company’s contribution to sustainable development. In the area of European credit unions there are some very interesting examples of companies that...