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Regulation of CSR from International, European, and Spanish Viewpoints

In: The Palgrave Handbook of Corporate Social Responsibility

Author

Listed:
  • David Robles-Elorza

    (University of the Basque Country UPV/EHU)

  • Leire San-Jose

    (University of the Basque Country UPV/EHU)

  • Sara Urionabarrenetxea

    (University of the Basque Country UPV/EHU)

Abstract

This chapter reviews the development of regulations on corporate social responsibility (CSR) with particular emphasis on the European Union (EU) viewpoint as a reference point for understanding how international regulations on CSR are converging. We analyze four contexts (governmental, social, international, and political) that influence the development of regulations and then discuss regulatory frameworks in the form of directives and laws from international, European, and Spanish viewpoints. We look at the regulations derived from the need for organizations to set out their commitment to society and use our examination as a basis for outlining the trend toward standardization of non-financial information, including social, environmental, and human issues. These systems of measurement are not an end in themselves but a means of providing information. Their efficient implementation helps to shape social commitments that go beyond financial issues and work toward sustainable development goals.

Suggested Citation

  • David Robles-Elorza & Leire San-Jose & Sara Urionabarrenetxea, 2021. "Regulation of CSR from International, European, and Spanish Viewpoints," Springer Books, in: David Crowther & Shahla Seifi (ed.), The Palgrave Handbook of Corporate Social Responsibility, pages 887-909, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-42465-7_10
    DOI: 10.1007/978-3-030-42465-7_10
    as

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