A PROPOSAL OF SOCIAL RESPONSIBILITY INDICATORS FOR PREVENTION

• Autor(a) principal: Núñez Chicharro, Montserrat
• Data de Publicação: 2007
• Outros Autores: Carrillo, Inmaculada Alonso
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/108
• topic: Responsabilidad social; Cuadro de indicadores; Prevención de riesgos laborales.

The study has been developed drawing on the concept of corporate social responsibility, which served as the starting point to analyze one of the most relevant elements or factors, i.e., Labour Safety and Health. The analysis departs from the identification and classification of the groups of interest, their specific demands of prevention and actions or goals that the organizations should maintain according to these demands. Having identified the goals and the proposals for actions, the company needs an effective tool of internal control to allow the supervision of such actions. As such a tool of accompaniment and of results, a set of indicators that allows to group in a unique format variables of different nature has been proposed. Such variables as financial, non-financial quantitative and non-financial qualitative are intended to provide information to compose a detailed image of the company’s social behavior concerning prevention matters. Keywords: Social responsibility. Set of indicators. Labour Risk Prevention.