PROJECT TITLE: Legal-Financial Effects, And Control Of The Social Impact For Sustainable Development: The Role Of Labels In The Investment And In The Public Contracts

SUMMARY:

The purpose of this project is to develop useful tools to assess the social impact and the sustainability in an effective manner, and to offer sound criteria to review the current legal framework in an economic recovery context. Likewise, it will be possible to adjust the legal and financial actions accordingly in the future (particularly, the applicable tax incentives and their control).

The research will focus on the labels that certify socially responsible practices for sustainability in two relevant sectors for the economy in Spain and at a world level (buildings and forests in line with the Sustainable Development Goals proposed by the United Nations). Thus, both public and private organizations, together with individual investors or consumers, will be able to obtain information regarding the sustainable behaviour of market actors through their corporate social responsibility strategies.

The analysis will be carried out by using a multidisciplinary approach: traditional legal methodology will be supplemented with a sociological essay to find out the social value generated and the impact on stakeholders’ expectations, with innovative decision techniques in the entrepreneurial field to reveal the relevant factors to stimulate actions in search of sustainability along the supply chain, and with the study of performance indicators to facilitate accountability and public audit. 

Keywords:
Taxation, Sustainability, Corporate Social Responsibility, Investment, Public procurement, Buildings, Forests, Energy