Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049 Curs acadèmic: 2019-2020In the last decade, Corporate Social Responsibility (CSR) has become more dynamic, partly because society and the economy in general are increasingly demanding, not only in what they offer, but in the entire production process. If there is a growing interest in society for social, environmental and economic welfare, there must also be mechanisms or tools that show and indicate the level of compliance of organizations with SR in relation to their stakeholders.
In this context, the purpose of this paper is to study the different instruments that exist to measure CSR from the perspective of the three aspects (economic, social and environmental) and their application in Spain. Specifically, this study will focus on studying some of the existing certifying and driving instruments that allow for the evaluation of the degree of involvement and implementation of CSR in organizations
