At present, social responsibility presents a problem and this refers to whether the social responsibility is only limited to social issues. Based on that scenario, the author emphasizes highlighting a broader vision that includes issues of human rights, the environment and relationships with local communities. Likewise, there is another parallel conflict between private business actors and the protective actions of public authorities. In other words, there is a regulatory vacuum of strategic and technical limitations that do not make it possible to assemble national and international public policies and programs. In this way, the author outlines the difficulty of implementing national and international norms and, consequently, the difficulty of enforcing compliance with private entities. However, there is a recent and growing complementarity between ILO standards and social initiatives o...

In recent years, corporate governance and corporate social responsibility have come closer in academic research, and especially on sustainability indexes. In fact, the most significant indexes handle the matter of corporate governance along with other environmental and social criteria. The purpose of this study is to find out if all the variables included in the corporate governance dimension on the above mentioned indicators are equally relevant and material for both corporate social responsability and corporate governance. To carry out the study, a sample of academics and professionals from Spanish universities and businesses sector was taken. We defend the plausible hypothesis that not all items included within corporate governance dimension on sustainability indexes are homogeneous and interchangeable and, therefore, equally relevant. As a result, the measurements provided by these i...