ABSTRACT

This chapter offers a chronological description of the developments in the field of corporate social responsibility (CSR) in Spain, with a special emphasis on the role played by retirement funds, both public and private. Therefore, CSR in this chapter focuses on socially responsible investment (SRI). According to Eurosif (2010), “SRI is an area often affiliated with the retail financial sector, which may incorporate environmental, social and governance (ESG) issues as well as criteria linked to values based approach. For example, it can involve the application of pre-determined social or environmental values to investment selection”.