The requirement of corporate social responsibility in Cuba: proposals for its legal regulation.

Abstract

This research work addresses the topic of corporate social responsibility; It is treated from a legal perspective, with the objective of offering theoretical-legal elements that can contribute to the transformation of the Cuban legal framework. It analyzes historical issues, conceptual evolution and international experiences in the preparation of responsibility reports. The results achieved in the identification of the challenges faced by the Cuban legal system to develop a future legal provision on social responsibility of companies, both in the state and private sectors, are presented. The corresponding conclusions were reached in which those aspects that are considered to be improved are presented.

Keywords:

Responsibility, Social, Management, Sustainable, Reporting.