Conjunt d’actuacions que una institució o organització duu a terme amb l’objectiu de generar un impacte positiu sobre la societat i el seu entorn, que pot incloure també actuacions a favor de la igualtat de gènere.
nota:
La responsabilitat social corporativa (RSC) també rep el nom de responsabilitat social de les empreses (RSE) o responsabilitat social de les organitzacions.
fonts:
Regulat a la LOEIMH (al títol VII) i la LIEDH (art. 35.4i).
Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
personnes constituant le gouvernement d’entreprise
normaISA 200, ISA 260
The person(s) or organization(s) (for example, a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. For some entities in some jurisdictions, those charged with governance may include management personnel, for example, executive members of a governance board of a private or public sector entity, or an owner-manager.
A response that indicates a difference between information requested to be confirmed, or contained in the entity’s records, and information provided by the confirming party.
