Resumen:
The first part of this work identifies current trends in the field of corporate social responsibility (CSR), and analyze the effectiveness of the widely used Global Reporting Initiative (GRI) for producing non-financial information, through an empirical study of the Spanish energy sector. The second part presents a model, the Social, Economic and Environmental Knowledge (SEEk) model, which is the main contribution of this doctoral thesis, which uses the mathematics of fuzzy sets to measure and benchmark the overall impact of responsible and sustainable management. The results show that there is a significant gap in the use and verification of non-financial information presented through the GRI framework. The application of the proposed model demonstartes its ability to measure the net impact in social and environmental terms for any organization, doing so as a function of its economic results, thereby offering a truly comprehensive analysis of its responsible and sustainable management. The model is designed in a way that permits its use in organizations with different characteristics, offering the ability to compare and benchmark results, thereby facilitating business decision-making and provid...