La responsabilidad social corporativa (RSC): una orientación emergente en la gestión de las entidades bancarias españolas

The main goal of this paper is to present a general approach to the activities undertaken by the Spanish banking sector within a Corporate Social Responsibility (CSR) framework as well as to analyse the financial dimensions once its main concept has been previously stated. The idea is to establish a theoretical framework of this increasingly important subject/topic which can be of great interest to these banks helping them to review their social policies, internal organization, control systems, objectives and programs, as well as to be aware of steps taken by major actors (competitors) in this field