From an inclusive and broadened perspective, it is possible to define the different principles on which CSR is based under the approach of persons with disabilities.

In particular, the basic principles of CSR in the social sphere revolve around corporate social commitment, labour rights and working conditions for people with disabilities, environmental and related political responsibility, as well as the preservation and promotion of local economic development.

The perspective of CSR linked to the management of diversity and inclusion must be based on the conception of the company as a group of people who interact with each other and with the environment, i.e. with the society in which they carry out their activity.

In this sense, a double social commitment is envisaged: the management of human resources, from an internal perspective within the organisation; and the management of relations with the society in which it is located, from an external perspective, both of which take on special relevance in the face of current and future social challenges¹¹.

External social commitment, linked to relations with society, is intrinsic to the generation of responsible relations with its different actors or members. According to the consultancy firm Gartner, the implementation of diversity and inclusion initiatives within organisations brings a great deal of value. Specifically, it contributes to an increase of up to 6.2% in collective effort at work, 5% in talent retention and around 3% in individual job performance. This indicates that the more diverse, equitable and inclusive a workplace is, the more employees feel a substantial part of it, which brings even greater benefits¹²:

• Inclusive and diverse organisations are 120% more likely to achieve their financial
• In terms of innovation, implementing diversity is directly proportional to the speed and efficiency of

On the other hand, internal social commitment or from within the corporate activity in relation to people with disabilities, includes the task of human resources management that promotes awareness, impulse, education in values and expression of new forms of labour and therefore social interaction.

–     CSR in relation to the inclusion of people with disabilities in the workplace.

Although it is true that over the last few decades there has been a gradual increase in the number of public and private entities whose objective is the integration of people with disabilities into the labour market, and that there are numerous policies and initiatives to promote this at different levels of competence, there is still a long way to go.

In Spain, it is estimated that there are more than 4.12 million people with some kind of recognised disability, i.e. with a degree of disability equal to or greater than 33%, which is around 9% of the national population¹³, a figure that rises to 87 million people in the European Union, representing around 20% of the population of the Union¹⁴.

The employment rate of people with disabilities in Spain in 2020 was only 26.7%. This population group is also influenced by other aggravating factors such as gender differences, where the percentage of working women is more than 10 percentage points lower than that of men, the level of education attained, the bulk of which includes training actions for labour integration or higher education, or age, with the most vulnerable age range being that of young people aged between 16 and 24¹⁵.

On the other hand, the data at the European level do not show much improvement. In 2020, only 50.6% of disabled people in the EU were in employment, compared to 74.8% of non-disabled people. This ratio, although more optimistic than the national ratio, is conditioned by other factors such as the risk of poverty, which reaches 28.4% of the group (compared to 17.8% of people without disabilities), establishing a percentage of 52% in terms of the feeling of discrimination in this area, especially among women, young people and people with great support needs, constituting one of the most disadvantaged groups in terms of employment¹⁶.

The capacity of this group to generate opportunities for the labour market and society is extensive. The International Labour Organisation estimates that there are some 386 million people with disabilities of working age in the world, people with the potential to enter the labour market and the will to contribute to the development of their countries¹⁷. However, in some countries the unemployment rate of people with disabilities is as high as 80% of the working age population¹⁸.

In this respect, it is worth highlighting the quantitative and qualitative size of this population group, together with the different specifications and needs in terms of employment.

11 CEOE & CEPYME Cantabria (2011). Corporate social responsibility and integration of people at risk of social and labour exclusion.

¹² WellRight, (2022). CSR, ESG, and DEI: Your Key to the Workplace Culture Employees Want.

https://www.wellright.com/blog/csr-esg-dei-key-workplace-culture-employees

 13 Olivenza Report, (2019). On the general situation of disability in Spain https://www.observatoriodeladiscapacidad.info/informe-olivenza-2019-sobre-lasituacion-general-de-la- discapacidad-en-espana/.

¹⁴ European Commission (n.d.). Employment, Social Affairs and Inclusion.

https://ec.europa.eu/social/home.jsp?langId=es

¹⁵ National Statistics Institute (2021). Employment of persons with disabilities.

https://www.ine.es/prensa/epd_2020.pdf

¹⁶ European Parliament, (2020). Employment and disability in the European Union. https://www.europarl.europa.eu/RegData/etudes/BRIE/2020/651932/EPRS_BRI(2020)651932_EN.pdf

¹⁷ De Lorenzo, R., (2004). The future of disabled people in the world: employment as a determining factor for inclusion. Journal of the Ministry of Labour and Social Affairs.

https://sid-inico.usal.es/idocs/F8/ART11351/futuro_discapacitados_mundo.pdf

¹⁸ CEOE & CEPYME Cantabria (2011). Corporate social responsibility and integration of people at risk of social and labour exclusion.

“Without decent employment, the full integration and participation of persons with disabilities in society is not feasible”. De Lorenzo, R., (2016), p.1.

When it comes to facilitating the integration of people with disabilities into the labour market, a company has the possibility of approaching this task through different courses of action. Thus, it can hire staff with disabilities, open a line of action or business dedicated to the labour integration of this group, collaborate with specialised entities, carry out social action actions or develop products, furniture or technologies in line with their needs that contribute to improving their access to the labour market.

In this sense, we proceed to outline the main ideals at international and national level on which to lay the foundations for the achievement of this goal.

–        Basic principles of the Convention on the Rights of Persons with Disabilities

The right to decent work and employment is a fundamental right enshrined in Article 27 of the 2006 UN Convention on the Rights of Persons with Disabilities. Although many policies and actions emanate from this first Convention and will be further elaborated later (see section “e. Political accountability”), this first treaty was the first comprehensive human rights declaration of the 21st century. It contains eight guiding principles that underpin each of its articles¹⁹, including respect for inherent dignity, individual autonomy and independence, including the freedom to make one’s own decisions; the right to non-discrimination; full and effective participation and inclusion in society, with the workplace being a key area for this; and respect for difference and acceptance of persons with disabilities as part of human diversity, among others.

For its part, the aforementioned article 27 includes the right to the opportunity to earn a living by work of one’s choice in an inclusive and accessible labour market and work environment. To this end, States Parties must safeguard and promote the right to work by taking appropriate steps, including through legislation, to²⁰:

• Prohibit discrimination on the basis of disability with regard to all matters concerning all forms of employment, including conditions of hiring, continued employment, career advancement and job
• Protect the rights of persons with disabilities, on an equal basis, with fair working conditions including equal opportunity and equal pay for work of equal value, safe and healthy working conditions, and redress of
• Ensure that persons with disabilities are able to exercise their labour and trade union rights on an equal
• Enable persons with disabilities to have access to technical and vocational guidance programmes, placement services and continuing vocational
• Promote employment and career advancement opportunities for people with disabilities in the labour market, as well as assistance in finding, obtaining, maintaining and returning to
• Promote opportunities for self-employment and
• Employ people with disabilities in the public
• Promote the employment of persons with disabilities in the private sector through appropriate policies and measures (action programmes, incentives or other measures).
• Ensure the provision of reasonable accommodation in the
• Promote the acquisition of work experience in the open labour

–        EU initiatives for the inclusion of people with disabilities in the labour market

In addition to those legislative issues emanating from the EU, there are a number of initiatives aimed at the inclusion of people with disabilities in the labour market that require the support of the Member States. These include²¹:

1. Adaptations in the workplace. The European Directive on Equal Employment and the Directive on Health and Safety at Work require reasonable accommodation of the needs of disabled workers in order to ensure their effective
2. Based on the Directive on Accessibility of Goods and Services, the promotion of universal accessibility in all tangible internal and labour markets of the Union is essential.
3. Non-discrimination in employment. On the basis of the Directive on Equality and Employment, discrimination on the grounds of disability is prohibited, with the failure to adopt reasonable accommodation being understood as constituting
4. Public Employment Services. From a non-binding position, the EU network of public employment services is created for cooperation and exchange of good practices in the field of
5. Financial incentives. Derived from the Commission regulation on the categories of financial support compatible with the internal market for organisations, which are managed at state level by Member
6. EU funding. Under the European Structural and Investment Funds, different financial resources are made available to support the participation of people with disabilities in the labour market through the establishment of labour market policies and investment in infrastructure.

–        Initiatives for labour market inclusion at national level: the case of Spain

Without wishing to be exhaustive, we present the main initiatives and actions in the field of labour market inclusion in Spain, in order to give the reader a general idea of the need and benefits of this labour market promotion²².

1. Quota system. According to Article 42 of Royal Legislative Decree 1/2013, which approves the Revised Text of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, it is compulsory for public or private companies with 50 or more employees to reserve at least 2% for workers with disabilities, unless there is a collective agreement or the employer wishes to apply alternative measures, specifying a reservation of 7% of public vacancies for people with
2. Hiring of A framework of Social Security subsidies and bonuses is established. Specifically, and with regard to the subsidies that are managed by the autonomous communities, for each permanent full-time contract of a person with a disability, the employer will receive €3,907. If the permanent contract is part-time, the amount will be reduced proportionally. In addition, the employer is offered an allowance of up to €902 for the adaptation of the workplace. The system of rebates on social security contributions during the term of the contract varies according to the degree of disability, the age range of the employees hired and whether they are male or female. The range is between €4,500 and €6,300 per year.

Likewise, deductions of €9,000 per person per year from the total amount of corporation tax are established when the average number of employees with a degree of disability of at least 33% has been increased, or €12,000 if they have a degree of disability of at least 65%.

Benefits and subsidies linked to the signing of temporary contracts, alternating training contracts, contracts for professional internships or replacement contracts, as well as incentives for the adaptation of jobs, although these are of lesser use, are also envisaged.

19 United Nations, (2006). Convention on the Rights of Persons with Disabilities. https://www.un.org/development/desa/disabilities/convention-on-the-rights-of-persons-with-disabilities/ convention-on-the-rights-of-persons-with-disabilities-2.html

²⁰ United Nation, (2006). Artice 27, work and employment. https://www.un.org/development/desa/disabilities/convention-on-the-rights-of-persons-with-disabilities/ article-27-work-and-employment.html

21 European Parliament, (2020). Employment and disability in the European Union.

²² Ministry of Labour and Social Economy, (2022). Guide to labour integration of people with disabilities.https://www.sepe.es/HomeSepe/que-es-el-sepe/comunicacion-institucional/publicaciones/p ublicaciones-oficiales/listado-pub-empleo/integracion-laboral-discapacidad/guia-integracion-laboral-pe rsonas-discapacidad.html

The intention of this section is to address the question: does the inclusion of people with disabilities have a benefit on the environmental aspect of CSR, and is there a correlation between the two variables?

The answer seems clear but not clear-cut. Managing CSR from a sustainable perspective is not only a trend, but also an urgent necessity. Environmental degradation, the climate crisis and social inequalities are becoming increasingly difficult tasks, in which companies play an essential role. Furthermore, and beyond the social benefit of undertaking actions in a responsible and ethical manner, this management generates a direct impact on corporate financial success, as it fosters a positive perception of stakeholders and the company’s environment, improving its image and the esteem of its value in society. Likewise, and in relation to environmental preservation, it contributes to reducing operating costs, improving long-term efficiency and thus the distribution and consumption of resources.

In this sense, the implementation of a diverse and inclusive workforce throughout the supply chain of any organisation has a sustainable component. The implementation of fair trade and supplier proximity practices, as well as the involvement of employees in the sustainability process in the form of training and environmental education programmes, promote positive actions on the health of our planet.

In addition, the integration of people with disabilities into the labour market is an opportunity for training and education of local residents, which is often accompanied by the implementation of public policies that favour or have a positive impact on the organisations that provide goods and services.

All this seems to indicate that there is a relationship between the inclusion of people with disabilities in the labour market and CSR in the environmental field.

At this point, it seems appropriate to reflect on the benefits and contributions of the inclusion of people with disabilities in the field of CSR management. On the one hand, this management makes it possible to take advantage of the talent and human and professional commitment of these people, while contributing to organisational diversity. On the other hand, it opens the door to a new market comprising the largest minority in the world: that of people with disabilities.

In this way, it generates a supply market (and also a demand market) for accessible products and services that are beneficial, like the vast majority of actions in this field, for the entire population. Furthermore, it is worth highlighting the progressive ageing of the population, whose forecasts suggest that most of the children born in the year 2000 are expected to live to be over 100 years old²³, both in terms of the growing population with a disability and in terms of the demand for and valuation of universal products and services²⁴.

From an internal organisational perspective, managing diversity and inclusion in companies is a key element for value creation. The generation of inclusive jobs not only promotes the fight against discrimination in all its forms, with its consequent positive social impact, and therefore, for the CSR of corporations, but also presents opportunities and competitive advantages with direct repercussions on the different organisations that exercise them. Some of the benefits derived from the implementation of these diverse and inclusive practices include the increase in innovation, creativity and collaboration within organisations, the attraction and recruitment of talent, the increase in competitiveness by including heterogeneous profiles in their organisational structures that encourage the opening of new markets, and the adaptation to new global needs²⁵.

There are many ways to promote inclusion in the workplace. Some companies, managed in an intelligent way, intelligence being understood as “the ability to learn, adapt and develop common sense; to understand the times and society in which we live and interact with their environments, combining knowledge to achieve objectives” (Blanco, 2015, p.21)²⁶ have already adapted their actions towards inclusion, shaping more productive, sustainable and egalitarian business units.

Many of them, in fact, share their experiences, their recipes with other organisations so that, through the replication of their good practices, these can become more diverse and inclusive²⁷.

In this regard, the FiturNext 2022 Observatory report “Towards a more accessible society” stands out. Specifically, the Observatory was created under two essential premises: the dissemination of good sustainable practices in tourism that have a positive impact, and that they are replicable, i.e. that they provide the rest of the actors in society with the possibility of applying these actions in other contexts and in other environments, in order to achieve exponential positive growth.

Thus, the aforementioned report highlights some organisations that include in their CSR strategies, actions for the inclusion of people with disabilities in the workplace²⁸.

• Sentir el Alto Tajo. A tourism SME that offers interpretative routes and inclusive experiences in a rural environment, i.e. without differentiating whether or not users have any type of Specifically, they bring the value of the natural environment, flora and fauna closer to any person regardless of the state of their abilities through adapted tools and materials. Similarly, they organise the trip from end to end, i.e. ensuring accessibility throughout the entire tourism value chain. In addition to inclusive experiences, they carry out educational and awareness-raising tasks in schools, institutes and other public institutions, so that they bring the value of disability closer to society and disseminate knowledge about it.
• Equalitas Vitae. Consultancy specialising in the creation of accessible products and services and certification of inclusive destinations, accommodation and experiences. It not only considers the inclusion of people with disabilities in its permanent staff, but also counts on the participation of people from the group for the co-creation of internal and external improvements to the In addition, they offer specialised training in accessibility by sector and activity, providing companies with the necessary notions for their transformation towards inclusion and diversity.

Other examples of organisations that have acted in this way are:

• Ilunion Facility Services. Belonging to the ONCE Foundation’s group of social companies, it offers accommodation, cleaning, security and outsourcing services. This business group revolves around a business model based on the social economy, whose firm commitment translates into the employment of more than 4,000 people with disabilities, placing it at the head of corporations in terms of the number of people with disabilities Specifically, this figure accounted for 28.4% of

  all its employees in 2017. In this way, they offer competitive services based on socially and ethically responsible models that generate value for society²⁹.

  • INDRA. A technology consulting company considered one of the most sustainable in the world within its sector according to the Dow Jones Sustainability Index (DJSI) World³⁰, which is an international recognition of its economic, social and environmental commitment, by contributing through technology to the 2030 Agenda and generating a positive impact on people and the planet. This organisation aims to promote actions that minimise the digital For this reason, it wishes to contribute to resolving the difficulties or limitations of access to information and communication technologies, and to reduce the differences that exist between different groups of people according to their technological capabilities, for which it joins forces to make it accessible to all. To this end, it is developing a programme called Accessible Technologies, whose line of work includes different actions, including facilitating the incorporation of people with disabilities into the world of work. Specifically, it offers different actions that enable people with disabilities to generate new competencies and skills in the digital world, while investing in social actions for the creation of new accessible projects, all focused on the different types of existing disabilities. In this way, and under the premise that technology is necessary, effective and very useful, it generates a positive impact on society, emphasising its emphasis on this group³¹.

  23 World Economic Forum. How to meet the challenges of a 100-year life? An expert explains. (2022). https://www.weforum.org/agenda/2022/01/the-100-year-life-is-here-how-can-we-meet-the-challenges- of-longevity-an-expert-explains/

  ²⁴ Loste, C. (2016). What is CSR in Disability, or CSR-D? Why is it important? How can it help my company to focus CSR on Disability?

  https://www.linkedin.com/pulse/qu%C3%A9-es-la-rse-en-discapacidad-o-rse-d-por-importante-puede-l oste-/?originalSubdomain=es

  ²⁵ Seres, (2019). Diversity in the company as a lever for value creation – Blog. https://www.fundacionseres.org/BlogSeres/index.php/la-diversidad-en-la-empresa-como-palanca-de-c reacion-de-valor/

  ²⁶ Blanco Herranzs, F. J., (2015). White Paper on smart destinations. Strategies and solutions to promote innovation in digital tourism. LID Editorial.

  ²⁷ International Labour Organization, (n.d.). Inclusion of persons with disabilities: benefits for all.

  InfoStories.

  https://www.ilo.org/infostories/es-ES/Stories/Employment/The-win-win-of-disability-inclusion

  ²⁸ FiturNext Observatory, (2022). Towards a more accessible tourism. https://www.ifema.es/fitur-next/doc/digital-informe-fiturnext-2022/digital-informe-fiturnext.pdf

  ²⁹ ILUNION, (2017). Ilunion exceeds 4000 workers with disabilities in its businesses. https://www.ilunion.com/es/ilunion-supera-los-4000-trabajadores-con-discapacidad-en-sus-tradicional es-negocios-de-limpieza

  ³⁰ Indra, (2021). Indra, the world’s most sustainable company in the technology sector, according to the Dow Jones Sustainability Index.

  ³¹ Indra,(n.d.). Accessible technologies. https://www.tecnologiasaccesibles.com/es

As mentioned above, the Convention on the Rights of Persons with Disabilities (CRPD) was a milestone and set the basis for future actions in the field of employability of this population group. As a result, many governmental organisations began to promote public policies in favour of the struggle for equal rights and opportunities.

In this regard, the rights of people with disabilities have been enshrined in the EU Treaties since 1997, and have also been reinforced in the EU Charter of Fundamental Rights of 2000, whose legal value is shared with the Treaties, requiring Member States to act and safeguard it. Subsequently, in 2010, the aforementioned Convention was signed and ratified with binding force, following which a series of legal provisions, initiatives, actions and strategies were introduced in order to improve the working conditions of people with disabilities.

In 2010, the European Disability Strategy 2010-2020 was published with the aim of empowering people with disabilities for equal access to employment and increasing the participation of people with disabilities in the labour market³².

Based on the latter precedent and as a contribution to the implementation of the European Pillar of Social Rights, in 2020 the Commission published the ambitious Strategy for the Rights of Persons with Disabilities 2021-2030, which aims to ensure the full participation of this group in society. This requires a strong commitment from the different Member States and coordinated action at national and EU level. It establishes different actions around three main themes: EU rights as fully equal citizens, the promotion of independent living and autonomy, and the promotion of non-discrimination and equal opportunities in all possible areas³³.

³² European Parliament, (2020). Employment and disability in the European Union

³³ Friscic, J. (2021). European Commission presents Strategy for the Rights of Persons with Disabilities 2021-2030. Inclusion Europe.

http://www.inclusion-europe.eu/european-commission-presents-strategy-for-the-rights-of-persons-with-disabilities-2021-2030/