Esta dissertação visou analisar se a observância dos mecanismos estabelecidos pela Lei de Responsabilidade Fiscal consagrados no princípio da gestão fiscal responsável principalmente relativos a dois dos seus pilares: o equilíbrio das contas públicas e a obediência aos limites e condições por ela estabelecidas foi eficiente para também promover a responsabilidade social, de forma a cumprir as garantias constitucionais de acesso à educação e saúde públicas de qualidade, além da geração de emprego e renda aos seus cidadãos, na Região Metropolitana do Vale do Paraíba e Litoral Norte (RMVPLN), abrangendo os anos de 2005/2008 e 2009/2012; dois ciclos políticos, portanto. Para tanto, se verificou o comportamento de oito fundamentos da gestão fiscal dos municípios: capacidade de arrecadação das receitas próprias, execução orçamentária, endividamento de longo prazo, endividamento de curto prazo, liquidez, despesa com pessoal e grau de investimento. Criou-se, então, uma matriz de risco que verificou o comportamento destes fundamentos nos últimos anos de mandato dos gestores municipais (2008 e 2012). Para aferir os desempenhos sociais, este trabalho utilizou os indicadores de Desenvolvimento Municipal disponibilizados pela Federação das Indústrias do Estado do Rio de Janeiro (FIRJAN). A partir da combinação destes dois resultados, os 39 municípios da RMVPLN foram distribuídos em cinco classes que compuseram o Índice de Desempenhos Fiscal e Social Agregados (IDFSA), e analisada a sua evolução nos mesmos anos de referência: 2008 e 2012. O método de pesquisa utilizado foi analítico, quanto à abordagem, e quali-quantitativo em relação ao seu objetivo. Os resultados obtidos evidenciaram ser realmente necessário cumprir as regras estabelecidas pela Lei de Responsabilidade Fiscal, até como instrumento que viabilizará a disponibilidade de recursos necessários não só para a manutenção das políticas públicas existentes, mas também para a expansão ou a implementação de novos programas sociais. Entretanto, não são bastantes em si mesmos, de forma que alguns dos municípios analisados, mesmo obtendo o mais elevado grau de desempenho fiscal, não tiveram bons resultados sociais. Assim, a Lei de Responsabilidade Fiscal teve um importante papel nas circunstâncias em que foi editada. Entretanto, decorridos mais de quinze anos de sua edição, é imprescindível se fazer a sua revisão para nela integrar uma outra diretriz: a da responsabilidade social. / This work aimed to analyze the observance of strict mechanisms established by the Fiscal Responsibility Act enshrined the principle of fiscal management responsible - mainly related to two of its pillars: the balance of public accounts and obedience to the limits and conditions established by it - was effective also to promote social responsibility in order to comply with the constitutional guarantees of access to education and public health quality, and the generation of employment and income to its citizens, the metropolitan area of the Paraiba and the North Coast Valley (RMVPLN) covering the years 2005/2008 and 2009/2012; two political cycles so. To this end, he found the behavior of eight grounds of fiscal management of municipalities: storage capacity of its own revenues, budget execution, long-term debt, short-term debt, liquidity, personnel expenditures and investment grade. Was created, then a risk matrix that investigated the behavior of these fundamentals in recent years mandate of municipal managers (2008 and 2012). To measure the social performance, this study used the Municipal Development of indicators provided by the Federation of Industries of the State of Rio de Janeiro (FIRJAN). From the combination of these two index, the 39 municipalities of RMVPLN were divided into five classes that composed the Fiscal Performance Index and Social Aggregates (IDFSA), and analyzed its development in the same reference years: 2008 and 2012. The research method used was analytical, as the approach, and qualitative and quantitative in relation to your goal. The results indicate that it is really necessary to comply with rules established by the Fiscal Responsibility Law, even as a tool to enable the availability of necessary resources not only for the maintenance of existing public policies, but also for expansion or implementation of new social programs. However, they are not enough in themselves, so that some of the municipalities analyzed, even getting the highest degree of fiscal performance, did not have satisfactory social outcomes. Thus, the Fiscal Responsibility Act played an important role in the circumstances in which it was edited. However, after more than fifteen years of its issue, it is essential to do your review to integrate it another guideline: the social responsibility.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-09T21:03:18Z No. of bitstreams: 1 Flavio Shimabukuro.pdf: 1044043 bytes, checksum: d8e2bdb98af04379d088a3128296ed43 (MD5) / Made available in DSpace on 2016-05-09T21:03:18Z (GMT). No. of bitstreams: 1 Flavio Shimabukuro.pdf: 1044043 bytes, checksum: d8e2bdb98af04379d088a3128296ed43 (MD5) Previous issue date: 2015-12-15 / This dissertation discusses the interface between state, society and market. Through the concerted administrative activity the State establishes a permanent dialogue with society and the business activity in Brazil, providing a scenario guided by the search for consensual between the public and private sectors. This synergistic process, dialogic stems from the democratic rule of law. Thus, we sought a better understanding of the relationship between the model of state and business activity in our country. Through the contemporary design of Association, it was intended to recognize the legal instruments that give prestige to the consensus, that is, negotiation / cooperation between the public (when performing control and intervention in the economic order) and private (when performance partner in charge of economic activity); and good governance for achieving legitimate fundamental political decisions. In this context, it is concluded that business should be of social responsibility and the administrative activity of maximum efficiency, to promote sustainable economic development and social justice. The work presented is developed in adherence to the line of research "Justiça e o Paradigma da Eficiência" do Programa de Mestrado em Direito na UNINOVE - Universidade Nove de Julho, cuja área de concentração é "Justiça, Empresa e Sustentabilidade". / A presente dissertação discorre sobre a interface entre Estado, sociedade e Mercado. Por meio da atividade administrativa concertada o Estado estabelece o diálogo permanente com a sociedade e a atividade empresarial no Brasil, propiciando um cenário pautado pela busca da consensualidade entre o público e o privado. Este processo sinérgico, dialógico decorre do Estado Democrático de Direito. Com isso, buscou-se uma melhor compreensão sobre a relação entre o modelo de Estado e a atividade empresarial em nosso país. Por meio da concepção contemporânea de Pacto Social, pretendeu-se reconhecer os instrumentos jurídicos que prestigiam o consenso, ou seja, a negociação/cooperação entre os setores público (quando da realização de controle e intervenção na ordem econômica) e privado (quando do desempenho de atividade econômica sócio responsável); e a boa governança para consecução de decisões políticas fundamentais legítimas. Dentro deste contexto, conclui-se que a atividade empresarial deverá revestir-se de responsabilidade social e a atividade administrativa da máxima eficiência, visando promover o desenvolvimento econômico sustentável e promoção da justiça social. O trabalho apresentado é desenvolvido em adesão à linha de pesquisa "Justiça e o Paradigma da Eficiência" do Programa de Mestrado em Direito na UNINOVE - Universidade Nove de Julho, cuja área de concentração é "Justiça, Empresa e Sustentabilidade".

Dentro del contexto de convergencia cultural en el Perú, Mibanco cambió su comunicación de marca para enfocarse en atraer a su público objetivo a través del mensaje de emprendimiento como una acción necesaria para superar los problemas sociales del país, impulsando el reconocimiento de la convergencia cultural histórica. Para lograrlo, realizaron múltiples campañas publicitarias, entre las que resalta “Ciudadanos del mañana” al ser una crítica directa a la indiferencia de la población ante los problemas del Perú. El elemento analizado es el estudiante escolar como herramienta de comunicación para generar mayor conexión con el público objetivo, lo cual llama la atención por su representación como influenciadores, llamando a los adultos a cambiar la situación actual del país. A partir de lo anterior, se investigó el uso de la imagen de escolares con un rango de edad entre 12 a 17 años de edad y de nivel socioeconómico B, C y D, hijos de adultos que corresponden al público objetivo de MiBanco en la campaña publicitaria “Ciudadanos del Mañana”, como herramienta de comunicación para el desarrollo de la narrativa social del emprendimiento en Lima Metropolitana con el objetivo de determinar la eficacia del impacto de los escolares en la campaña publicitaria. / During the context of cultural convergence in Peru, MiBanco changed its brand communication to focus on attracting its main target through the message of entrepreneurship as an action needed to surpass the social problems of the country, promoting the recognition of the historical cultural convergence. To achieve it, they did multiple advertising campaigns, from which is highlighted “Ciudadanos del Mañana” for being a direct critique to the indifference of the population to the problems of Peru. The analyzed element is the school student as a communication tool to manifest the problems highlighted to generate more connection with the main target, which calls the attention for its portrayal as influencers, calling out the adults to change the current situation of the country. From the above situation, it was investigated the use of the school students’ image between 12 and 17 years old and from social-economical level B, C and D, children of adults that comprehends the main target of MiBanco in the advertising campaign “Ciudadanos del Mañana”, as a communication tool for the development of the social narrative of entrepreneurship in Metropolitan Lima with the objective of determining the efficacy of the impact of the school students in the advertising campaign. / Trabajo de investigación

[pt] O objetivo da dissertação é analisar a dinâmica de aprendizagem organizacional (AO) relativa ao processo de elaboração da Norma Internacional de Responsabilidade Social (ISO 26000), segundo a perspectiva da complexidade social. No contexto da normalização internacional e à luz dos desafios estratégicos enfrentados pela ISO referentes à governança global, parte-se do pressuposto de que a abordagem da complexidade social de AO pode contribuir para uma melhor compreensão do papel da aprendizagem na formação de consenso em dois níveis: entre as diversas categorias de stakeholders e entre países. A metodologia de pesquisa compreende: (i) revisão bibliográfica e documental sobre normalização internacional; sistemas adaptativos complexos; e aprendizagem organizacional, com especial atenção para abordagens integradoras; (ii) descrição do processo de desenvolvimento da norma internacional ISO 26000; (iii) proposição de modelo conceitual que integra normalização internacional e aprendizagem organizacional, segundo a perspectiva da complexidade social; (iv) pesquisa survey junto a especialistas do Grupo de Trabalho ISO-TMB-WG SR e de seu comitê espelho brasileiro; e (v) estudo de caso de AO no processo de elaboração da Norma Internacional ISO 26000, com resultados da pesquisa survey. Esses resultados incluem: (i) a análise da dinâmica de AO relativa ao processo de elaboração da norma ISO 26000; (ii) relação dos principais fatores facilitadores de AO neste caso, considerando os dois níveis de análise; e (iii) recomendações endereçadas à ISO e à ABNT para futuros desenvolvimentos de normas internacionais em ambientes sociais complexos. / [en] The main objective of this dissertation is to analyze the learning dynamics and the specific learning mechanisms experimented by the different groups during the development process of ISO 26000 standard, through the lens of the social complexity perspective of organizational learning (OL). In the context of ISO 26000’s learning process, it was assumed that the social complexity perspective of organizational learning (OL) could be especially useful as it can improve the understanding of the role of learning in a double level of consensus – amongst stakeholders and across countries – in the light of the strategic challenges faced by ISO within the global governance arena. The research methodology comprises: (i) bibliographical and documental review on international standardization; social complex adaptive systems; organizational learning, with special attention to integrative approaches; (ii) review of the development process of ISO 26000 standard; (iii) design of a conceptual model that integrates the international standardization and organizational learning, through the lens of the social complexity perspective; (iv) development and application of a survey questionnaire to representatives of ISO-TMB-WG SR, including its Brazilian Mirror Committee; and (v) description of ISO 26000 study case. The main results can be summarized as follows: (i) learning dynamics analysis of the development process of ISO 26000 standard; (ii) list of main facilitating and constraining factors for OL in this case; and (iii) recommendations addressed to ISO regarding future international standardization processes in social complex environments.

Este trabajo de investigación se realizó con el objetivo de definir si existe relación de las promociones, valor percibido, plaza, responsabilidad social y redes sociales de las tiendas de conveniencia con la decisión de compra del consumidor del sector 7 en la ciudad de lima. El procedimiento desarrollado se basó en la investigación cualitativa y cuantitativa, utilizando el muestreo no probabilístico por conveniencia. En la investigación cualitativa se realizaron entrevistas a tres expertos para conocer las estrategias del rubro y obtener información relevante para cada objetivo planteado del trabajo. En cuanto a la investigación cuantitativa, se llevaron a cabo 388 encuestas, de los cuales fueron 197 hombres y 191 mujeres, a los usuarios entre 18 a 55 años (18-21 años: 40 personas, 22-25 años: 112 personas, 26-29 años: 77 personas, 30-35 años: 67 personas, 36-45 años: 58 personas, 46-55 años: 34 personas) del sector 7 de Lima (Santiago de Surco: 105 personas, San Borja: 63 personas, La Molina: 105 personas, Miraflores: 63 personas, San Isidro: 52 personas) que realizan compras en tiendas de conveniencia, con el fin de conocer sus opiniones para analizar si existe relación entre las variables de estudio. / This research was focused with the objective of defining the relationship of promotions, perceived vuale, place, social responsibility and social networks of convenience stores in the purchase decision of the consumer of sector 7 in the city of Lima. The process developed was based on qualitative and quantitative research, using non-probability quota sampling. In the qualitative research, interviews were conducted with three experts to find out the strategies of the sector and obtain relevant information for each objective of the research. Regarding the quantitative research, 388 surveys were carried out, of which 194 were men and 194 were women, users between 18 and 55 years old (18-25 years old: 80 people, 26-33 years old: 80 people, 34 -40 years: 80 people, 41-48 years: 80 people, 49-55 years: 68 people) of sector 7 of Lima (Santiago de Surco: 78 people, San Borja: 78 people, La Molina: 78 people, Miraflores: 78 people, San Isidro: 76 people) who make purchases in convenience stores, in order to know their opinions to analyze if there is a relationship between the variables under study. / Tesis

Les normes et lignes directrices encadrant la responsabilité sociale des entreprises reçoivent application seulement au moment où les États et entreprises décident de les appliquer. Ce volontarisme est synonyme d’autorégulation. Dans un contexte de mondialisation, les gouvernements ont souhaité accorder de plus en plus de liberté au marché et en ce sens aux grandes entreprises. Afin de faciliter les échanges commerciaux internationaux, les investisseurs directs étrangers bénéficient dorénavant de protections internationales face aux réglementations des pays hôtes, quitte à évincer des considérations essentielles vis-à-vis de la société. Les impacts des multinationales sur la société sont justement encadrés par la RSE dont les organisations internationales posent les balises grâce à des normes et standards internationaux. La prise en compte sur une base volontaire des enjeux de la société sont dorénavant présents dans les accords de libre-échange dit de nouvelle génération comme l’Accord économique et commercial global entre le Canada et l’Union européenne. Les parties sont encouragées à respecter les lignes directrices et principes internationalement reconnus en matière de responsabilité sociale des entreprises. Cependant, ceux-ci souffrent de difficultés inhérentes à leur nature. En ce sens, les multinationales sont souvent à l’abri de sanction contre leurs manquements puisque leurs statuts juridiques restent encore compliqués. Ensuite, l’arbitrage d’investissements apporte aux investisseurs étrangers un pouvoir de contrebalancer leurs obligations. Les pays d’accueil sont soumis à l’attractivité et la concurrence malgré leurs devoirs de respecter des valeurs universelles de la communauté internationale. Ces valeurs universelles de la communauté internationale pourraient englober des enjeux économiques, sociaux, environnementaux afin de réunir les enjeux transversaux du XXIe siècle. / Norms and directives of corporate social responsibility become effective only once countries and corporations decide to implement them. In a context of globalization, governments decided to encourage an increasing freedom to markets and therefore to big corporations. In order to facilitate commercial exchanges, foreign investors benefits from international protection in the face of host countries legislations. Even if it means circumventing essential societal considerations. Corporations’ societal impacts are built upon social responsibility that international organizations have created through international norms and standards. This concern on a voluntarily basis of certain societal issues now appears in so called ‘new generation’ free trade agreement like the European Union-Canada Comprehension Economic Trade Agreement. Parties are encouraged to respect universally recognized guidelines and principles related to corporate social responsibility. These currently suffer from their intrinsic difficulties. Multinational corporations are often sheltered from their breaches (to social responsibility) as their legal statue remain unclear. Furthermore, investment arbitration allows foreign investors to balance their obligations by having a scrutiny right over their host country’s regulations. Those host countries are facing attractiveness and competitiveness challenges despite their obligations to respect the international community’s universally accepted values.

La presente investigación tiene como objetivo principal analizar los factores que influyen en la decisión de compra de las mujeres de 25 a 39 años de los NSE A y B que residen en Lima Moderna (Barranco, Jesús María, La Molina, Lince, Magdalena del Mar, Miraflores, Pueblo Libre, San Borja, San Isidro, San Miguel, Santiago de Surco, Surquillo) en la industria de dermocosméticos comercializados por retail. Para este estudio, se realizó un diseño de enfoque mixto, ya que se realizaron entrevistas, focus groups y finalmente una encuesta. La data recolectada fue analizada en el programa SPSS y para el modelo de ecuaciones estructurales usamos AMOS. Asimismo, las metodologías de estudio que se usaron para la obtención de los resultados fueron análisis correlacional, análisis factorial (exploratorio y confirmatorio), análisis discriminante y regresión lineal. La encuesta fue aplicada a 384 mujeres que corresponden a la muestra, con las cuales se logró obtener la información para realizar el análisis de los resultados. Finalmente, dentro de los principales resultados se obtuvo que las redes sociales, el entorno de la tienda y el valor percibido tienen un efecto positivo en la decisión de compra. / The main objective of this research is to determinate the effects of factors in the purchase decision of women aged 25 to 39 years of NSE A and B who reside in Modern Lima (Barranco, Jesús María, La Molina, Lince, Magdalena del Mar, Miraflores, Pueblo Libre, San Borja, San Isidro, San Miguel, Santiago de Surco, Surquillo) in the dermocosmetics industry marketed by retail. For this study, a mixed approach design was carried out, since interviews, focus groups and finally a survey. The collected were analyzed using SPSS and structural equation modelling AMOS. Also, the study methodologies used to obtain the results were correlational analysis, factorial analysis (exploratory and confirmatory), discriminant analysis and linear regression. The survey was applied to 384 women who correspond to the sample, with whom it was possible to obtain the information to perform the analysis of the results. Finally, among the main results, it was obtained that social networks, the environment of the store and the perceived value have a positive effect on the purchase decision. / Tesis

El presente trabajo de investigación busca evaluar las incidencias del Mecanismo Obras por Impuestos en proyectos de inversión pública de las empresas mineras en el año 2020. Para lo cual se analizará el mecanismo Obras por Impuestos que fue instaurado mediante la Ley Nº 29230, en el año 2008, mecanismo creado con la finalidad de propiciar que la empresa privada ejecute obras de inversión pública. Para este estudio se ha propuesto la situación problemática que conlleva la aplicación del mecanismo Obras por Impuestos y determinar la incidencia en los proyectos de inversión pública, asimismo se plantea las hipótesis respectivas y los objetivos a determinar. La presente investigación se desarrolla en cinco capítulos. En el primero se define teóricamente los conceptos que posibilitan exponer el tema de investigación, así como conocer los actores involucrados en la ejecución del mecanismo y su marco normativo. El segundo, explica el plan de investigación, la justificación de la problemática, las hipótesis y objetivos planteados. En el tercer capítulo, se expone la metodología de la investigación a desarrollar durante todo el proceso para obtener la información que se requiere para responder a las hipótesis y objetivos planteados desde los enfoques cualitativo y cuantitativo. El capítulo cuatro, se describe el desarrollo y la aplicación de las herramientas estadísticas utilizadas para recabar la información significativa e importante necesarias para la investigación. Por último, el quinto capítulo, se analiza los resultados de las herramientas de investigación empleados y se plantean las conclusiones y recomendaciones de la investigación. / This research work seeks to evaluate the incidence of the works for taxes mechanism in public investment projects of mining companies in the year 2020. For which the mechanism works for taxes that was established by law N ° 29230, in 2008, mechanism created with the purpose of encouraging private companies to carry out public investment works. For this study, the problematic situation that involves the application of the Works for taxes mechanism and determining the impact on public investment projects has been proposed, as well as the respective hypotheses and the objectives to be determined. This research is developed in five chapters. In the first, the concepts that make it possible to present the research topic are theoretically defined, as well as to know the actors involved in the execution of the mechanism and its regulatory framework. The second explains the research plan, the justification of the problem, the hypotheses and the objectives set. In the third chapter, the research methodology to be developed throughout the process is exposed to obtain the information that is required to respond to the hypotheses and objectives raised from the qualitative and quantitative approaches. Chapter four describes the development and application of the statistical tools used to collect the significant and important information necessary for the investigation. Finally, the fifth chapter analyzes the results of the research tools used and presents the conclusions and recommendations of the research. / Tesis

Loin d’être des produits immatériels, les technologies de l’information et de la communication (TIC) ont un réel impact environnemental tout au long de leur cycle de vie. L’Éco-TIC est le point de rencontre entre le développement durable et les TIC. Le droit de l'Éco-TIC est l’ensemble des règles de droit régissant les rapports entre les technologies de l’information et le domaine environnemental. Ce mémoire a pour objectif d’examiner les normes juridiques, notamment en Europe et en Amérique du Nord, qui permettent de limiter l’impact environnemental des technologies de l’information lors des trois phases du cycle de vie des TIC. Tout d’abord, nous nous penchons sur l’étape de la conception des TIC. À cette étape, les réglementations en matière d’écoconception, l’utilisation des terres rares et l’interdiction de l’obsolescence programmée sont particulièrement pertinentes. Ensuite, nous examinons comment les entreprises tentent de réduire la consommation énergétique des TIC lors de la phase d’utilisation, notamment par le biais de la responsabilité sociétale de l’entreprise (RSE). Nous verrons également que les centres de données se multiplient afin de répondre à une demande toujours plus forte. Enfin, nous traitons de la fin de vie des TIC, phase pour laquelle l’Union européenne a créé des directives en matière de réutilisation, réduction et recyclage qui influent sur le plan international. / Information and communication technologies (ICT) are far from being intangible goods and do have an environmental impact during their entire life cycle. Green IT stands at the crossroads of sustainable development and ICT. Green IT law consists of a set of rules governing the relations between information technologies and environment. The purpose of this thesis is to investigate the European and North American legal standards regulating the environment impacts of ICT throughout the three phases of their life cycle. In the first part, the design phase of ICT is examined. At this stage, existing regulations on eco-design, the use of rare earth elements, and the interdiction of planned obsolescence are of particular relevance. The thesis then studies how companies are trying to reduce the use-phase energy consumption of ICT, notably through the Corporate Social Responsability. The issue of the multiplication of data centres, due to an ever-growing demand, is also discussed. In the end, the thesis considers the end-of-life phase of ICT and the directives created by the European Union that affect recycling and waste reduction management at an international level.

El propòsit d'aquesta tesi és investigar i descriure els necessaris canvis en la gestió de les escoles de negocis per arribar a ser institucions socialment responsables, i proposa com implementar el procés de canvi. Sustenta que l'educació en gestió responsable no és exclusivament una qüestió curricular, sinó que ha d'involucrar la institució en la seva totalitat perquè els estudiants es formin com a líders responsables i ètics, i proposa un model per a la transformació de les escoles de negocis cap a aquest objectiu. Aquesta tesi està constituïda per vuit articles acadèmics sobre aquest tema; el primer il•lustra la profusió de definicions, teories i enfocaments relacionats amb la Responsabilitat Social Corporativa. El segon article va contribuir a la millor comprensió de la importància de la Responsabilitat Social Universitària a través d'una revisió de la literatura sobre els seus orígens i evolució. En un següent article, titulat Escoles de Negocis Socialment Responsables: Les parts interessades demanen accions urgents, es va investigar si les parts interessades retroalimenten als degans amb suficients arguments per al canvi, i si els requisits d'acreditació de l’AACSB són coherents amb la necessària millora en l'educació de l'ètica empresarial i la responsabilitat social. Les conclusions d'aquest article van portar a la creació d'una cercle virtuós en L'avaluació d'un cercle virtuós per a escoles de negocis socialment responsables, en el qual es proposa a PRME com a centre d'unió amb les principals acreditadores i enquesta / rànquing del Beyond Grey Pinstripes (BGP), per impulsar de forma sinèrgica la transformació de les escoles de negocis. El següent article tracta sobre l'avaluació de requisits per a la classificació en el rànquing BGP, i analitza la metodologia de l'enquesta, ja que és l'única que se centra en els plans d'estudi i continguts de recerca en ètica, responsabilitat social i sostenibilitat de les escoles de negocis. Amb la convicció de la necessària transformació d'aquestes escoles, va seguir un article sobre Un canvi estratègic en les escoles de negocis per a l'educació en ètica empresarial, responsabilitat social i sostenibilitat. L'article següent va ser un co-escrit sobre l'educació empresarial responsable: No una qüestió curricular, sinó una raó de ser de les escoles de negocis, que ha posat èmfasi en la importància de desenvolupar una identitat en les escoles de negocis en relació amb l'ètica i la responsabilitat social. Finalment, tots les aportacions d'aquesta tesi culminen en la proposta d'Un model per a la transformació de les escoles de negocis en institucions socialment responsables, que centra a les persones com la raó última de tota activitat escolar, dirigint totes les polítiques i estratègies cap a una gestió socialment responsable en què les dimensions de l'ètica, responsabilitat social i sostenibilitat són incorporades i integrades en tots els aspectes de l'organització. / El propósito de esta tesis es investigar y describir los necesarios cambios en la gestión de las escuelas de negocios para llegar a ser instituciones socialmente responsables, y propone cómo implementar el proceso de cambio. Sustenta que la educación en gestión responsable no es exclusivamente una cuestión curricular, sino que debe involucrarse la institución en su totalidad para que los estudiantes se formen como líderes responsables y éticos, y propone un modelo para la transformación de las escuelas de negocios hacia ese objetivo. La tesis está constituida por ocho artículos; el primero ilustra la abundancia de definiciones, teorías y enfoques relacionados con la Responsabilidad Social Corporativa, a través de una revisión de literatura. El segundo artículo contribuye a la comprensión de la importancia de la Responsabilidad Social Universitaria mediante una revisión de la literatura sobre sus orígenes y evolución. Un siguiente artículo, titulado Escuelas de Negocios Socialmente Responsables: Las partes interesadas demandan acciones urgentes, se refiere a los argumentos con los que las partes interesadas demandan cambios a los decanos, y enfatiza la insuficiencia de los requisitos de acreditación de AACSB para mejorar la formación con principios éticos y de responsabilidad social. Las conclusiones de este artículo llevan a la creación de un círculo virtuoso en La evaluación de un círculo virtuoso para escuelas de negocios socialmente responsables, en el que se propone a PRME como centro de unión con las principales acreditadoras y la encuesta/ranking de Beyond Grey Pinstripes (BGP), para impulsar de forma sinérgica la transformación de las escuelas de negocios. El siguiente artículo trata sobre la Evaluación de requisitos para la clasificación en el ranking BGP y analiza la metodología de la encuesta, ya que es la única que se centra en los planes de estudio y contenidos de investigación en ética, responsabilidad social y sostenibilidad. Un siguiente artículo propone Un cambio estratégico en las escuelas de negocios para la educación en ética empresarial, responsabilidad social y sostenibilidad. El artículo que sigue, escrito en coautoría sobre la Educación empresarial responsable: No es una cuestión curricular, sino una razón de ser de las escuelas de negocios, hace hincapié en la importancia de desarrollar una identidad en relación con la ética y responsabilidad social. Por último, todos los aportes culminan en la propuesta de Un modelo para la transformación de las escuelas de negocios en instituciones socialmente responsables, que centra a las personas como la razón última de toda actividad escolar, con políticas y estrategias dirigidas hacia una gestión socialmente responsable en que las dimensiones de la ética, responsabilidad social y sostenibilidad son integradas en todos los aspectos de la organización. / The purpose of this thesis is to explore and describe what changes are necessary in the management of business schools in order for them to become socially responsible institutions, and how can the needed process of change be implemented. The thesis upholds that education in responsible business does not depend exclusively on curriculum, but should expand its scope to involve the entire institution towards the objective of educating students for becoming responsible and ethical business leaders. Consequently, a model is proposed for the transformation of a business school into a socially responsible institution. The thesis is paper-based, and comprises eight academic contributions; the first one consists in a literature review on Corporate Social Responsibility which reveals the profusion of related definitions, theories, approaches, and their development. The second paper contributes to the significance and better understanding of University Social Responsibility through a literature review of its origins and evolution. A following article, Socially Responsible Business Schools: Collective stakeholders’ voices demand urgent actions, addresses key stakeholders’ arguments that provide deans with plenty of criteria for change, and stresses the insufficiency of AACSB’s accreditation requirements to improve business ethics and social responsibility education. The conclusions of this article prompted a Virtuous circle for socially responsible business schools, which is constructed with PRME, the leading accreditation bodies, and the Beyond Grey Pinstripes (BGP) ranking for synergistically impelling the transformation of business schools. Inasmuch as the BGP survey and its Global 100 ranking form part of the proposed virtuous circle, a following article, Assessing what it takes to earn a Beyond Grey Pinstripes Ranking, addresses its significance and methodology, since it is the only one that focuses on the curricula and research content of ethics, social responsibility, and sustainability in MBA programmes. The need for the transformation of business schools is thus confirmed, and with this conviction in mind, a paper on A strategic change at business schools towards business ethics, social responsibility, and sustainability education ensued. The next article was co-authored on Responsible business education: Not a question of curriculum but a raison d’être, which stresses the importance of developing an identity in business schools in relation to ethics and social responsibility. Finally, the contributions of this thesis culminate in a proposal of A model for the transformation of business schools into socially responsible institutions, which centres people as the ultimate reason of all school activity, directing all policies and strategies towards a responsible management in which the dimensions of ethics, social responsibility, and sustainability are embedded and integrated in all aspects of the organisation.