The confluence of different factors is creating a closer approach of enterprises to society. On the one hand, the business’s need to establish permanent channels with consumers requires companies to become open systems and, with that, the assumption of civic obligations towards society. On the other hand, the Earth’s crazy situation is generating a general danger alarm that urgently appeals to social agents’ collaboration and commitment, especially productive organizations.
To achieve this, powerful approaches such as social responsibility and sustainability are being implemented, created to generate a productive transition that is beneficial for everyone, society, companies and the environment. The action plan is already in place, with a pact approved by the UN General Assembly (2030 Agenda), with a consistent business governance pattern (ESG) and with realistic objectives (SDGs). This orderly and firm tour allows us to match the conservation of the planet, with the quality of life and social well-being of its people.
As States point out in the resolution of the 2030 Agenda, “we are determined to end poverty and hunger around the world by 2030, to combat inequalities within and among countries, to build peaceful, fair and inclusive societies, to protect human rights and promote gender equality and the empowerment of women and girls, and to ensure a lasting protection of the planet and its natural resources”.
The main objective is to implement a new sustainable society that solves the serious problems that industrial society has brought us to. A fair and supportive community society that considers the health and concordance of humanity and its living environment. Ultimately, a society that uses freedom for people’s growth, equality to recognize each other as peers, and fraternity to care for each other.
The financial sector, and banking in particular, is especially sensitive to the application of business ethics. On the one hand, because its role as a strategic sector of the economy is a key and determining factor and, on the other, because during recent years, and especially since the financial crisis of 2008, it has been the protagonist of numerous scandals and bad practices. The adoption of ethical behavior is fundamental in the operation of banks, since these organizations manage a very sensitive asset that is owned by their customers — money. Sota much sota, that not only speaks of banking ethics, but even the existence of ethical banks; two aspects that are different. The purpose of this paper is to analyze the characteristics that define ethical banking and what aspects differentiate it from banking ethics.
Publications on Corporate Social Responsibility (CSR) in the tourism sector stem from the paradigm of sustainable tourism, in which there has been growing interest in relation to balancing the impacts of the tourism industry in terms of the key environmental, social and corporate issues. The two themes that have generated most references are, firstly, the business case or the possible relationship between its introduction and corporate financial performance, and secondly, commitments to stakeholders. Apart from these themes related to the drivers, publications have also focused on topics such as the types of practices implemented and other types of results achieved by them. In all these fields there is still great potential for development, while new themes are also emerging.