Control of corporate social responsibility projects: Study in mining companies [Control de proyectos de responsabilidad social empresarial: Estudio en empresas mineras]

Abstract

ABSTRACT The objective of this research is to analyze the control of corporate social responsibility projects in the mining sector in order to propose relevant indicators of social responsibility adjusted to the needs of the projects developed by these companies. The methodology was divided into 1) Identification of the main Social Responsibility indicators in mining projects; 2) Expert review of responsibility indices identifying relevant criteria in mining; and 3) Identification and design of the indicators of Corporate Social Responsibility. In the first stage, eight Corporate Social Responsibility projects with mining financing of US $ 6,000,000.00 were analyzed. In the second stage, ten criteria used in mining projects were identified. Finally, five priority criteria were selected: social investment, image and trust, project priorities, resource leverage - allies and social profitability, with seven indicators being designed. The results indicate that mining companies define and use indicators focused on the development of the activities and progress of goals of each project (operational or expected results), without establishing measures of social impact concepts. The use of relevant and specific indicators in the social field serves as a tool and contributes to generating social profitability for mining finance companies, allowing more effective control of social responsibility projects, reducing costs and providing longterm value, which is why a system of indicators is proposed for this type of companies.