Coincidences between corporate social responsibility and human rights. A review of the business response during the covid-19 crisis in Spain; Coincidencias entre responsabilidad social corporativa y derechos humanos. Una revisión a la respuesta empresarial durante la crisis del COVID-19 en España

Abstract

Some people say that entrepreneurial initiatives of a voluntary nature are ineffective because they are exempt from legal and institutional control. However, in the present work it is argued that, based on the integrative and ethical theories on corporate social responsibility, the protection of human rights can be favored through this management tool. Then, the alternatives in terms of corporate social responsibility that companies committed to human rights and sustainable development have at hand are explored. Finally, taking into consideration some reports that document the business response during the COVID-19 crisis in Spain, the usefulness of corporate social responsibility in the protection of human rights is highlighted. © 2023 Elsevier B.V., All rights reserved.