Abstract
European companies have not only taken care of complying with the legal obligations imposed by the law (social and environmental obligations), but have gone further by voluntarily assuming a real commitment to their corporate social responsibility. In this sense, a set of indicators defines a real approach to CSR. In particular, a model to rate environmental, social and governance (ESG) dimensions of any company seems to provide an objective, measurable and comparable information that makes it possible to define a real assessment of the CSR based on ESG.
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PDFDOI: http://dx.doi.org/10.4468/2017.1.09parra.ripollialcon.marti
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