Aproximación a la medición del compromiso de las empresas con los derechos humanosun análisis de las empresas españolas del iBEX 35

  1. Cuesta González, Marta de la
  2. Valor Martínez, Carmen
  3. Holgado Tello, Francisco Pablo
Revista:
Innovar: revista de ciencias administrativas y sociales

ISSN: 0121-5051

Año de publicación: 2011

Volumen: 21

Número: 41

Páginas: 197-208

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Innovar: revista de ciencias administrativas y sociales

Resumen

el compromiso de las empresas con los derechos humanos (ddHH) ha sido poco analizado por la literatura de gestión empresarial. este artículo pretende cubrir ese vacío examinando las políticas y los compromisos que asumen voluntariamente las empresas españolas que forman parte del ibex 35 respecto a los ddHH. la muestra utilizada estuvo compuesta por las 35 empresas del ibex a diciembre de 2007. Para la recolección de datos se elaboró un instrumento compuesto por 96 indicadores derivados de las normas de naciones Unidas, cuyo comportamiento métrico (fiabilidad y validez) es adecuado. los principales resultados muestran que existe un claro patrón referido a la incorporación de los derechos humanos en los planes y las políticas de responsabilidad social. aproximadamente la mitad de la muestra no le da importancia, mientras que el resto de empresas se suele centrar en resultados y no en procesos. la inmensa mayoría de empresas no explican cuáles son los sistemas de gestión y los procedimientos que utilizan para asegurar un nivel de desempeño de los derechos humanos. Una de las principales conclusiones derivada de los resultados es que la política de responsabilidad social en cuanto a la gestión de ddHH realizada por las empresas no satisface las demandas de la sociedad.

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