Analysis of the regulations and legislation of corporate social responsibility in Spain

Abstract

The objective of this thesis is to analyse the Corporate Social Responsibility (CSR) in Spain, from a normative and legislative perspective, in order to determine its current situation and evaluate whether there are shortcomings with respect to the regulations of other European countries. For that purpose, first of all, the CSR concept will be contextualised, analysing its origin and development, as well as the main characteristics of CSR. A discussion about the voluntariness or regulation of CSR will be presented and finally certain proposals for improvement will be exposed.