Development of Corporate Social Responsibility Legislation in Argentina

• Main Authors: Miguel Blazquez, María Florencia Peretti, Mónica Buraschi, Leonardo Sedevich Fons, Alfredo Mondino
• Format: Article
• Language: English
• Published: Universidad del País Vasco (UPV/EHU) 2010-05-01
• Series: Management Letters/Cuadernos de Gestión
• Subjects: Corporate Social Responsibility; Social Report; Stakeholders; Argentina
• Online Access: http://www.ehu.es/cuadernosdegestion/revista/index.php/en/published-issues?y=2010&v=10&n=1&o=4

The purpose of this paper is, on the one hand, to disclose the legislative actions that Argentine Government its different jurisdictions has undertaken about Corporate Social Responsibility in; and, on the other hand, to set the authors' point of view as regards its future development.Considering the fact that there is no a comprehensive national legislation about this subject, some local laws and initiatives are taken as example. One of them is Act No. 2594 by Legislatura de la Ciudad Autónoma de Buenos Aires, which demands companies to publish entrepreneurial social reports. Another source is national Act No. 25877 and its modification proposals, which deals with Working Regime Order in relation to Social Report publications. Besides, another regulatory project about the topic from Municipalidad de San Carlos de Bariloche is taken into account.