Application of two measuring scales of corporate social responsibility. Practical case: Iberdrola
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Title
Application of two measuring scales of corporate social responsibility. Practical case: IberdrolaAuthor (s)
Tutor/Supervisor; University.Department
Balaguer Franch, María Rosario; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2018-06-13Publisher
Universitat Jaume IAbstract
The main goal of the following paper is the application of two measuring scales of
Corporate Social Responsibility used in the evaluation of the quality of information
regarding aspects of CSR, which are also included ... [+]
The main goal of the following paper is the application of two measuring scales of
Corporate Social Responsibility used in the evaluation of the quality of information
regarding aspects of CSR, which are also included in sustainability memories.
To do this, the paper focuses on the concept of CSR, not just on its definition, but also
regarding what elements and dimensions it includes, as well as providing an analysis
of criteria established by the Global Reporting Initiative for the elaboration of
sustainability memories. To apply the measuring scale two approaches have been
incorporated: The first based on GRI guidelines, and a second approach proposed by
authors Bansal (2005) and Chow & Chen (2012). Both of these approaches are applied
to analyse the CSR rating of the company Iberdrola.
As a result of all this process, has been made a number of conclusions concerning the
analysis from both measuring scaling methodologies. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
Type
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