Vol. 7 No. 3 (2013)

In the first article, Professor Antonio Vives (Stanford University, and senior partner of Cumpetere, USA) gives further insight into the idea that companies, as part of their responsibility to society, can and should contribute to employment and entrepreneurship. They can contribute via the creation of direct jobs, under conditions compatible with human dignity and, in particular, to reducing youth unemployment by their participation in learning and training programmes. They can do so indirectly via their involvement in education for employment. They can contribute to the creation of companies as part of the development of the value chain and as part of local development in communities where it operates. They can and should also contribute direct entrepreneurship through strategic philanthropic activities and incorporation of entrepreneurship in their employees and indirectly through mentoring and supporting institutions and policies. But all this requires an environment that supports these activities, particularly conducive public policies, especially in education, and the development of the financial system and legal framework. These activities should be promoted through partnerships between companies and between them and governments and civil society, both for policy and for the activities. 

The margin for CSR in matters of taxation arises from the gap between national tax systems regulations and global business activity. Currently, the international regulatory framework is being rethought, which affects CSR characteristics in this area. For Professor Amparo Grau (Complutense University of Madrid - Universidad Complutense de Madrid, Spain) this phenomenon is of particular interest for “quality” foreign direct investment, in reference here to the Latin American context. If “quality’ foreign direct investment is “socially responsible” global value chains can multiply the effect of transparency in compliance with tax obligations, among others.
For professor, Jacquez Malherbe (Catholic University of Leuven, Belgium – Université catholique de Louvain) the “stakeholders” are players interested in choosing their society’s taxation policy. In addressing the risk, rationales to management decisions for non-tax reasons should be sought. Commitments acquired from receiving tax incentives (for certain activities, in certain regions and even for establishment in some countries) must also be respected. For the author, other issues discussed more in depth are resorting to tax-free zones, offshoring due to tax competition, fiscal amnesties and environmental taxation.
In this article, Professor Yolanda Sánchez-Urán Azaña (Complutense University of Madrid - Universidad Complutense de Madrid, Spain) analyses the connection points between CSR and active aging from the social-labour dimension of CSR, investment in human capital and quality employment as an essential factor for sustainable development and social and economic cohesion. She proposes inclusion of Active Ageing in National Plans on CSR, especially in Spain’s, thereby guiding socially responsible corporate policies and, in particular, management of the AGE factor in their human resource strategies.
In a global, interconnected world, companies need to answer to society for their actions. That’s why many companies have implemented CSR policies, which have often been purely cosmetic or at best philanthropy and social action that have nothing to do with an ethical conception of business. For Professor Juan Muñoz Martín (Complutense University of Madrid - Universidad Complutense de Madrid, Spain) this has created a vacuum of content and a trivialization of the concept of CSR, to which some authors have created new concepts such as Creating Shared Value and Corporate Sustainability, thereby occasionally generating even greater confusion.
In the following article, Ilse Maria Beuren (Federal University of Paraná - Universidade Federal do Paraná, Brazil) and Paulo Sergio Almeida dos Santos (Regional University of Blumenau - Universidade Regional de Blumenau, Brazil) studied the effect of the level of transparency on the reputation of governments around the world. Documentary research was conducted with the 35 countries ranked as the best group of countries in the world as ranked by the Reputation Institute. Study results indicate a positive relationship between the level of government transparency and the country´s reputation. The study concluded that countries with a higher level of transparency have a higher reputation than nations with lower levels of transparency.
In the last paper, Professor Juan Sánchez-Calero (Complutense University of Madrid, Spain) deals with the relation between CSR and some key concepts of Company Law: social interest, shareholder value, corporate governance and corporate information.
We would once again like to thank all those who made it possible for the journal to run smoothly: members of the Advisory Council, the Editorial Board, the area’s Editors and Associate Editors, reviewers, authors and, most of all, our readers.