Corporate social responsibility in Ibex 35 companies. Analysis of Cellnex Telecom and Grupo Masmovil

Abstract

This work presents an analysis on Corporate Social Responsibility (hereinafter CSR), its theoretical framework and evolution up to the current situation, highlighting the importance of applying CSR measures in financial and business management and the preparation of sustainability reports. In recent years, CSR has been acquiring greater dynamism, becoming part of the organizational management of companies, which affects all levels of it and assuming that its effects involve employees, customers, suppliers, society and any factor with which it is related. Based on this, regulations and legislation have been designed that companies must comply with as part of their design protocol for CSR policies.