LA CUESTION DE GENERO EN LOS INFORMES DE RESPONSABILIDAD SOCIAL DE LAS EMPRESAS DEL IBEX-35

Abstract

Corporate social responsibility is a form of corporate self-regulation integrated into a business model. Ideally, CSR policy would function as a built-in, self-regulating mechanism whereby business would monitor and ensure its support to law, ethical standards, and international norms. Consequently, business would embrace responsibility for the impact of its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere. One of the principal affairs on corporate social responsibility is the labour discrimination. The term "glass ceiling" is used to describe a perceived barrier to advancement in employment based on discrimination, especially sex discrimination. In fact, Women often experience a "glass ceiling" to enter in top management or in management board of companies. On this paper, we report the political events, laws, ethical standards, and international norms (particulary Global Reporting Initiative), that in the last five years have faced the discrimination of women on Spain and the impact they are having on the Management Board of IBEX-35 companies.