Los valores cualitativos y su reflejo en la información empresarial

Abstract

More and more, European society is demanding that enterprise should behave in accordance with the various aspects of Corporate Social Responsibility. Society is no longer content with the presentation of economico-financial data, it also seeks qualitative values that reinforce trust in that enterprise and, by extension, what the EU aims to be in the future. Concepts which, until recently, were not regarded as social demands that could affect economic activity in a cross-cutting manner. Nowadays, and although we are still dealing with concepts that are not too defined, the outcome is that companies are taking them more and more into account, so that new entrepreneurial strategies incorporate the aforementioned qualitative aspects that are now being demanded by society and the authorities.