Purpose-The main purpose of this paper is to analyse whether Labour Social Responsibility (LSR) practices influence on Corporate Reputation (CR) and on Labour Reputation (LR). Design/methodology/approach-LSR is defined as all those labour practices made by a company for the benefit of employees voluntarily and not imposed by labour legislation. An index developed by content analysis was created to measure LRS. CR and LR scores were obtained from the Business Monitor of Corporate Reputation (MERCO) for the period of 2006-2010. Furthermore, based on the previous literature, the study considers other generic variables that influence the process of creating reputation, such as visibility and environmental impact, as well as intrinsic characteristics of each company (size, financial performance and debt). The model was estimated by the Generalized Method of Moments (GMM) on a data panel for the 100 most reputable firms in Spain in each year during the period 2006-2010. Findings-The results obtained show that LSR carried out by the company has a direct and positive relationship with the reputation. Thus, corporate and labour reputation and their evolution depend on ability of the LSR strategy of the company to satisfy to future expectations of stakeholders. Originality/value-Previous literature considered the impact of different dimensions of Corporate Social Responsibility on CR, e.g., environmental, communication, quality of products, but did not consider labour practices.

Purpose The purpose of this paper is to analyse if there is a circular relationship of causality between the labour dimension of corporate social performance (CSP) and corporate financial performance (CFP). Design/methodology/approach The sample is formed by the best companies to work for in Spain according to the labour reputation (LR) ranking developed by MERCO from 2006 to 2013. This study overcomes the limitations of previous studies using the panel data methodology (System generalised method of moments) and the Granger causality test. Findings The results suggest that the labour dimension of CSP cause CFP, but there is not causality in the opposite direction. Originality/value Studies about the relationship between dimensions of CSP and CFP demonstrated that there are divergences in the results depending on the dimension analysed. Despite managers and employees are interested in the impact of labour dimension of CSP on CFP, there are few studies about it and they have important limitations.

La Convención para la Salvaguarda del Patrimonio Arquitectónico de Europa, aprobada en 1985, constituye el núcleo doctrinal de la protección y conservación del Patrimonio Arquitectónico a nivel internacional. España ratifica la Convención en el año 1989, tras la aprobación de la Ley 16/1985 del Patrimonio Histórico Español con la que se adapta al marco jurídico internacional. En el contexto del estado autonómico, desde los años 90 todas las Comunidades Autónomas han aprobado gradualmente sus propias leyes de Patrimonio Cultural. El presente estudio analiza la ley estatal y las recién aprobadas leyes autonómicas del País Vasco y Canarias, centrado en dos aspectos en los que la Convención marca unas directrices: la definición de Patrimonio Arquitectónico y la identificación de los bienes objeto de protección.

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