Dear readers, returning to the subject of corporate social responsibility, this paper will expand a little more on the company and its environment that encompasses the company's relations with all its social participants such as shareholders, workers, suppliers, community and even the environment where it is framed. For some specialists, social responsibility implies being efficient, having ethics, complying with laws, and integrating all those involved.
In this sense, it could be said that in order to evaluate social responsibility, a kind of balance sheet must be drawn up to determine whether the company is complying with its social objectives, information that could have a certain influence on the company's financial results. In order to evaluate the fulfillment of social responsibility, the Social Management Foundation in 2002 indicated that two dimensions should be taken into account, which were defined as internal and external dimensions.
Referring to the dimensions mentioned above, the social management foundation describes the internal dimension as the one that focuses on the relationship between the company and its workers, where aspects such as working conditions, health programs, social services such as medical care, among others, are considered; on the other hand, the external dimension evaluates the relationship with the environment, the quality of products and/or services, relations between companies and how their production methods influence the environment and the surrounding community.
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Some areas that were mentioned in the previous chapters and that are related to social responsibility according to Volpentesta will be described below. (2012):
- Community Support. this aspect refers to the impact of the company's contributions to the surrounding community, such as money, services, training, among other important elements that may have an impact on the quality of life of the inhabitants.
- Work Environment and Employment Conditions. Refers to human resources policies that affect employees, such as compensation and benefits, training, an adequate work-leisure balance, job security, among others.
- Environmental Protection. elements related to the environment and sustainable development, such as the optimization of natural resources with the responsible management of waste generated, among others.
Dear readers, in conclusion, it can be said that corporate social responsibility is an appropriate way to achieve a synergy between commercial, environmental and social objectives, since current production models, as mentioned above, must be adapted to the current needs and demands of society, which today is based on the preservation of the environment through sustainable development.
Fundación Escuela de Gerencia Social Ediciones FEGS. (2002). Balance Social Para La Empresa Venezolana, Model of the Fundación Escuela de Gerencia Social (FEGS), Coedición de The Venezuelan-American Chamber of Commerce & Industry (VenAmCham) y la Fundación Escuela de Gerencia Social, Ediciones FEGS. Caracas, Venezuela.
Volpentesta. (2012) Social actions in companies with social responsibility. National University of Misiones, Argentina. Revista Científica "Visión de Futuro", vol. 16, no. 2 Scientific Article.