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It is described the present stage of the world economy and how neoliberalism has provoked a crisis without precedents reflected in the commanding work conditions, increasing iniquity, poverty, unemployment and underemployment, negative impacts on the environment, and other determining warrants de acciones vs opciones de acciones de los empleados on the workers' health and on the population in general.

Acceptances are analyse with discretion, because it limits the regulating role of the State transferring the preventive actions to the enterprise, expressing our concern about feasibility of this tool in small and medium enterprises, its application in developing countries, the enterprise certification warrants de acciones vs opciones de acciones de los empleados some elements that convert it in a virtual culture of prevention, that only is useful for large enterprises and transnationals.

Finally, although we prefer this new model because its benefits, we should take care in its introduction in Cuban enterprises, because the State should continue a regulating factor of the quality policies, the occupational safety and health, and the environment. Se calcula que millones de personas en el mundo padecen enfermedades relacionadas con el trabajo. Ambos son elementos del nuevo escenario mundial que amenaza al bienestar global, a la salud en general de los ciudadanos y de los trabajadores en particular 3.

No debemos olvidar al analizar los aspectos de SST, que es primordial el considerar que los dirigentes empresariales tienen como primera responsabilidad la rentabilidad de la empresa. De esta manera se pretende justificar estos hechos y quitarle al empresario la responsabilidad sobre los mismos.

En este sentido queremos comentar sobre algunos aspectos que suponemos esenciales y que han influido negativamente para alcanzar centros de trabajo seguros y saludables:. Los aspectos principales que justifican necesidad del cambio, son los siguientes:. En Europa existieron empresarios como Robert Owen y otros que se destacaron en sus empresas por brindar beneficios sociales. Por supuesto que esto implica, en primer lugar, cumplir con todo lo establecido por las regulaciones nacionales e internacionales.

Existen dos tipos de responsabilidad, la interna y la externa. En la figura 2 se orienta el esquema general de un programa que pudiera ejecutarse 13, Si analizamos como referencia el pacto Global de las Naciones Unidas deque ha sido warrants de acciones vs opciones de acciones de los empleados de los basamentos de esta estrategia, podemos observar en la tabla 1 que entre los principios que en el mismo se plantean, no queda bien definido el de la SST, aunque puede suponerse que queda incluido en los convenios colectivos de trabajo.

Tabla 1 Naciones Unidas: Como ya mencionamos, existen quienes establecen 3 tipos de responsabilidades: En el escenario social actual, la pregunta siempre presente es: Las responsabilidades a evaluar en este modelo se dividen en externas e internas, las que a su vez se subdividen en aspectos que deben ser evaluados en cada una de ellas, como se observa en la tabla 2.

Tabla 2 Responsabilidades a evaluar en el modelo de balance social. La norma establece para cada uno de warrants de acciones vs opciones de acciones de los empleados aspectos los requisitos esenciales que deben ser cumplidos y las evidencias que los sustentan en cada caso.

Esto facilita la labor de quienes realizan el control externo y acreditan a la empresa. Tabla 6 Indicadores de actuaciones sociales: La norma implica el establecimiento de:. Como se puede observar, el sistema de RSE descansa en considerar la empresa como un ente social y un sistema que tiene que funcionar integrando los diferentes subsistemas que lo componen.

Desarrollaremos unas reflexiones que den respuesta a estas interrogantes. Como se ha descrito, existen diferentes modelos con este fin, pero nos preocupa que en general son limitados al evaluar las condiciones de SST, lo que implica siempre la necesidad de integrar un subsistema que atienda estos aspectos e incrementar el peso de los criterios al evaluar el mismo en los ya confeccionados.

Estas tendencias son similares a las existentes para los sistemas de SST. Nuestro empresario no necesita de una norma de este tipo para su accionar cotidiano. Instituto Nacional de Seguridad e Higiene en el Trabajo. Responsabilidad social de las empresas. Universidad Rafael Belloso; Assumpta A et al.

La responsabilidad social en las microempresas: Dificultades, riesgos laborales, retos y propuestas. SA 8 Requisitos de responsabilidad social.

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