Corporate Social Responsibility: An analysis of occupational welfare through the GRI reports of large companies in Spain.

Abstract

This article examines the concerns of major Spanish companies in relation to Occupational Welfare, how these are reflected in their sustainability reports, and how corporate values translate into implementing Corporate Social Responsibility. Occupational Welfare has become a key concept in business ethics, as it brings together a set of essential provisions to address both the “old risks” and the “new risks” typical of complex and competitive societies. We carried out qualitative research on forty-two sustainability reports published in 2019 by the companies that make up the IBEX-35 stock exchange index, along with another seven that have among the largest workforces. The results allow us to relate Occupational Welfare and the areas where it applies to the management of Corporate Social Responsibility in aspects such as working conditions, occupational health, work-life balance, and continuing training.