Corporate social responsibility and safety at work in cuba

Introduction

At present the business sector constitutes the factor of greatest change in society and the one with the greatest impact on the world economic aspect. In this new context, Corporate Social Responsibility joins as a management and marketing strategy for large transnational companies, gradually and gradually being introduced into small and medium-sized companies.

This responsibility is based on what companies can do and not what they should do, in short, it is about how to add value to your company through the analysis of certain social and environmental aspects of business activities, therefore which constitutes a new strategy that implies the commitment of companies to respect and promote the rights of people, the growth of society and care for the environment, translating this commitment into concrete actions that seek the benefit of all those involved in the activities of these, promoting a better performance, in addition to their sustainability and that of their environment.

Despite detractors around it, Corporate Social Responsibility is a phenomenon that shows a notable influence on Labor Law; In its internal dimension, it finds its main protagonists in the workers, hence its indissoluble unity with the Occupational Health and Safety Management System, being one of the pillars in the Cuban Business System, such is the case A whole Occupational Health and Safety Management System is planned to guarantee better protection of the health of those who provide their workforce.

Unfortunately, not all Occupational Health and Safety Management Systems fulfill their fundamental objective, which is precisely to reduce or avoid the occurrence of occupational accidents and illnesses, which basically responds to the imminent shortcomings shown by the implementation of this system in companies and consequently the inadequate application of Corporate Social Responsibility.

Section I: Corporate Social Responsibility. General considerations.

Corporate Social Responsibility or Corporate Social Responsibility is currently one of the most controversial and controversial issues in the economic, social and environmental spheres, which is why it is subjected to an intense debate on an international scale, being a phenomenon with multiple influences on Very varied fields and due to the nature of its content, it interests economists, sociologists, laborists, mercantilists, civilians, non-governmental organizations and governments of different countries.

However, it is unquestionable that if it is about Corporate Social Responsibility, the most involved are the companies, manifesting themselves as the entities capable of contracting responsibilities with society that go beyond the mere production and commercialization of goods and services, but rather it also implies assuming commitments with interest groups to solve social problems; and it is precisely there where the subtle difference between the two terms resides, that is, between Corporate Social Responsibility and Corporate Social Responsibility, since to the extent that a distinction is made between company and corporation, it is understood, understanding that the latter incorporates its time to all business organizations.

It is to be feared that currently Corporate Social Responsibility is inextricably linked to globalization, and specifically to the processes of internationalization of business activities and industrial relocation, an issue that has not found its origin recently, if not since its inception. The concept of Corporate Social Responsibility was designed primarily to serve large globalized companies, but despite the great globalizing influences, today we are in the presence of a phenomenon that brings together all types of companies, regardless of their size and type of productive activity.

One of the basic aspects of corporate social responsibility is the occupational health and safety policy, which is also one of the parameters that companies use to measure their progress in this matter, and it is indisputable that among the parties involved, Workers occupy a place if not central, yes, very prominent as they are the reason for being of the companies, which is why their representative organizations demand an increasingly active intervention in the open discourse around corporate social responsibility.

This responsibility contains a broader radius of action than mere social responsibility which is manifested as the commitment that all citizens, public or private institutions and social organizations, in general, have to contribute to the increase of the well-being of local society or global. For its part, Corporate Social Responsibility seeks a greater commitment of workers to the objectives and mission of the company, increasing productivity, and seeking to have a stable community, with good levels of health and education to provide itself with trained labor, and that they find as a primary goal to maintain a clean environment.

I.1: Considerations regarding the definition of Corporate Social Responsibility.

Corporate Social Responsibility is a new business strategy that implies the duty of companies, through the systematic application of resources to increase their financial and economic capital, but at the same time respect, promote and preserve the rights of workers, growth of society and care of the environment. This duty is translated into concrete actions that seek the benefit of all the actors involved in the activities of the company (workers, suppliers, distributors and the community as a whole), achieving a better performance and achieving its sustainability and that of its environment.

Many have been the criteria that have been used in order to conceptualize what is understood by Corporate Social Responsibility, some more imprecise than others but in general they are a good attempt to approach this complex global phenomenon.

An approximation could be found in the definition given by the Ethos Institute of Business and Responsibility of Brazil when it adds that: “Social responsibility is the way of conducting the business of a company in such a way that it becomes jointly responsible for social development. A socially responsible company is one that has the ability to listen to the interests of the different parties (shareholders, employees, service providers, suppliers, consumers, community, government and the environment) and incorporate them into the planning of its activities, seeking to address the demands of all of them not only of the shareholders or owners ”.

Although this concept is not wrong, it is incomplete, since it omits elements such as the responsibility or commitment per se to which the company is subject. Nor does it deal with the element of voluntariness, as an initiative of the company, as well as compliance with the law; The latter is not necessarily contrary to voluntariness, since a company freely undertakes to implement Corporate Social Responsibility from among its guidelines does not mean that its enforceability is limited, on the contrary, the observance of the law is the starting point for a company is said to be socially responsible.

On the other hand we have the definition made by the Canadian Business for Social Responsibility, in this sense it refers: «CSR is the commitment of a company to operate in an economically and environmentally sustainable way while recognizing the interests of its public of interest. Target audiences include investors, customers, employees, business partners, local communities, the environment, and society in general. "

This definition, although succinctly, tries to bring together characters of Corporate Social Responsibility; in an ambiguous way it frames its activity and commitment only in the economic and environmental spheres, also avoiding the elements of voluntariness and observance of the law.

There are certain international organizations that are responsible for delimiting as far as possible the theoretical concept of Corporate Social Responsibility, whose guidelines serve as guidance for companies that decide to travel this path. Among the most prominent, the following could be mentioned:

For the International Labor Organization (ILO), the social responsibility of the company is: the set of actions that companies take into consideration so that their activities have positive repercussions on society and that affirm the principles and values by which they are governed, both in its own internal methods and processes and in its relationship with other actors, so that, for this organization, Corporate Social Responsibility is a voluntary initiative.

For its part, the Mexican Center for Philanthropy (Cemefi) defines Corporate Social Responsibility as: the conscious and consistent commitment to fully comply with the purpose of the company both internally and externally, considering the expectations of all its participants in the economic, social or human and environmental, demonstrating respect for ethical values, individuals, communities and the environment and for the construction of the common good.

According to the Green Book on Social Responsibility of the European Company, CSR is the voluntary integration of social and environmental issues in commercial operations and the relations of the company with its interlocutors. It is to integrate the performance of the company into a single strategy with a policy of quality, safety and health at work, environmental, financial, communication, human capital and marketing.

Therefore, in this context, the concept of Corporate Social Responsibility is associated more with a set of mutually dependent elements that interrelate as a means of social transformation, than with a single concept.

From this understanding, companies, mainly multinational companies that are breaking into developing countries with force, seem to be determined to conceptualize as socially responsible practices the so-called philanthropic, charitable and charitable acts, as well as those that have traditionally been considered social works. This opinion seems to clash head-on with the European trade union position, which tends to discard as the only valuation parameter "the external actions of a company, without considering those it does within the framework of its activity."

I.2: Dimensions of Corporate Social Responsibility.

A very controversial element has been precisely to establish which are the main dimensions that Corporate Social Responsibility contains without having achieved until today a universal criterion in the results.

According to the Commission of the European Communities (2009), the objectives of the company in terms of Corporate Social Responsibility should become the guide for its performance, so that it can be understood as a social strategy capable of generating competitive advantages that allow fill in its dimensions mainly around the following three aspects:

First: the consideration of the demands of the primary interest groups and the search for coherence between business and social values in the design of strategies should contribute to the acquisition of competitive advantages according to the available assets.

Second: the alignment between the mission and objectives of the company and the strategies must ensure that the company applies its resources, unique capabilities and core competencies in the design of these strategies in a way that creates competitive advantages for the company.

Third: the use of the main and associated resources, unique capacities and core competencies should allow the company to design differentiation strategies both in its CSR programs / projects / actions, as well as in its products / services, that create competitive advantages to the business.

In this sense, if an analysis of the previous criterion is carried out, it is evident that the dimensions or areas on which this responsibility must be framed are not stated, but are limited to focusing on the objectives or guidelines that inform it, letting it fall into a strictly theoretical framework.

Therefore, in order to prevent Corporate Social Responsibility from becoming something purely theoretical, without practical results and in accordance with the main international experiences, it is necessary to define specific regulations, being directly applied by companies, regulating said regulations different areas of application of this responsibility and that specify the measurement criteria that allow its verification and monitoring.

This means carrying out important actions in the business context, such as the establishment of policies and management systems in the economic, social and ecological areas in full and efficient accordance with the economic development project of each company and the plans derived from is; also the establishment of training and information programs for managers and workers.

Thus, in this way, Corporate Social Responsibility implies a business policy committed to current times, and even when there is no unanimous reasoning of what its dimensions are, the truth is that it is shown as a form of lasting social action that creates necessary connections between Corporate Social Responsibility and the internal and external organization of the company, as it seeks to improve the environment, say workers, employees, suppliers and society in general.

From the above outlined, it is considered that the action of Corporate Social Responsibility is directed in two fundamental dimensions: an internal dimension and an external dimension.

Internal dimension

This is extensive to all types of companies, regardless of their size and location, making reference to responsible practices that affect activities that the company controls immediately, without intermediation, forming part of its internal policy and that as regards Social would refer to the conditions of those who directly lend their workforce to the company in question.

In this way, this dimension must have workers as one of the main protagonists, and occupational health and safety as one of the issues that affect them, not as an investment of human resources, but as a business duty in order to improve the quality of life in the company, that is, the direct impact it has on the work environment, manifesting itself as that environment in which workers develop, and which includes the workplace, the job position and the type of work; in addition to labor relations, which also influence the work environment and, if positive, significantly improve the work environment.

From this perspective, this area would be projected on the conditions of the workers of the company that wants to establish guidelines of socially responsible behavior such as:

Greater employment facilities Integration, equality and conciliation of professional and working life Prevention of risks in the workplace.

The internal dimension also includes the projects that companies carry out to get involved with the local community where they have made investments. This materializes in various types of initiatives and activities, such as the development of local infrastructure, offering work for local communities and support for local economic development, aspects whose fundamental expression has repercussions on the external dimension.

External dimension

The area of its activity basically extends to the recognition and promotion of basic socio-labor human rights, many of them violated or directly prohibited in a large number of countries. In this way, external Social Responsibility is linked to the activities carried out by companies and multinational companies and global supply chains. It is, on this occasion, that companies assume the commitment to respect fundamental rights in their commercial practices, without taking advantage of the absence of legislation in third countries. This commitment affects not only the parent company, but also its subsidiaries and business partners, mainly in those activities characterized by decentralization and productive relocation.

This dimension also materializes in the contribution of companies to the Environment as one of the greatest challenges of modern companies. It is not acceptable that today's companies are not aware of the risks that humanity runs by neglecting the heritage of all. Nowadays, it is already a fact that companies of any size and sector stop considering the environment as a legal obligation and start spontaneous pollution prevention programs or waste minimization plans, experiencing a notable competitive advantage. For the purposes of the responsibility that we analyze, like any other method, technique or strategy, it must be regulated by principles that govern its application and that guide its actions in companies both internally and externally.

II.1. Legal-regulatory framework of Corporate Social Responsibility from its labor dimension.

When establishing the legal-normative framework of CSR, we refer to the legal support that this institution has, to the normative bodies in which its nature, means and procedures of application are regulated, however after a detailed analysis of The legal instruments that regulate the manifestations of this form of management, seen in its labor dimension, showed that the Cuban legal system lacks a single body that consistently regulates this institution. In this observation, it was started from analyzing in the first instance what the Constitution of the Republic of Cuba requires, as this is the normative instrument of the highest hierarchy.

The effective protection of workers' rights against occupational hazards is one of the rights enshrined in the Constitution, therefore it is necessary to know the regulatory framework on which this institution is supported as an identifying element of CSR.

The constitutional text recognizes in article 27 the protection of the Environment, which is a duty of all and that this purely constitutes part of the external dimension of CSR. On the other hand, already entering into the matter of Health and Safety at Work, article 46 prescribes the right that all workers have to paid work rest, rest that will be in accordance with the work they perform, which is more than a right a need of every person.

The Magna Carta does not abandon in its text the Protection and Hygiene that all work centers must have in order to guarantee safer conditions, this right being prescribed in Article 49.

In essence, the Constitution does not make express reference to CSR, it only speaks about the elements that make up CSR in its labor dimension in isolation and the Social Responsibility that every company has, through which they respond to their obligations with the financial resources they possess, without typifying or regulating this institution in its most concrete form.

On the other hand, Law No.13 Law of Protection and Hygiene of Work establishes the fundamental principles that govern the System of Protection and Hygiene of Work, the obligations, powers and functions of the governing bodies in this matter and also of the functions of the administrations. Its articles establish the rights and duties that workers have and the role that the union organization must exercise as a guarantor of protection and hygiene at work.

This law also provides a set of sanctions for those who violate the precepts of the regulatory body, either workers or leaders and officials, but like the Constitution, it does not regulate anything regarding CSR, even when its object of protection It is precisely the protection of the health of workers, but this regulates it as something necessary in all work centers and not as part of a business management strategy.

Decree - Law No. 246 of 2007, in its Sixth Section on Infractions for violations of the regulations governing the Protection and Safety and Hygiene of the Workplace, provides for the application of fines to natural or legal persons who fail to comply with this activity, leaving out the obligation of companies to update and approve the Occupational Health and Safety Manual, nor does it specifically pronounce on this institution.

On the other hand, we also have Resolution No. 39/2007 on General Bases of Safety and Health at Work, which in its Section VI regulates the Management System of Safety and Health at Work in labor entities, making special reference to Safety and Health at Work Manual, to those in charge of attending and preparing this manual and the results that it must contain, in its optimal purpose of acting as a means of preventing accidents at work.

From another area, it can be seen that the already consulted Decree No. 281/2007 Regulation for the implementation and consolidation of the State business Direction and Management System, despite not being an instrument that expressly regulates CSR, the same is inferred from its articles as a form or strategy of business management that pursues as a fundamental and common objective to achieve a significant change in companies and comprehensively manage new production processes. The aforementioned regulation regulates in detail the Human Capital Management System, a system that contains the Occupational Health and Safety Management System.

Together with these normative instruments, the Cuban Norm 74 EX: 2000, on Prevention of occupational hazards, which establishes the general rules for the implementation of the GSST System, which together with the Cuban Norm 75 EX: 2000 also on Prevention of The occupational risks that the general rules for the evaluation of the GSST Systems establish the general postulates for the implementation and application of the GSST systems, constituting in themselves a more pertinent and effective normative attempt of regulation.

Following the idea previously raised, it should be noted that Cuba has signed various ILO Conventions, which are extended to all companies, such as Convention No. 155 on Safety and Health at Work of 1981, whose fundamental principle is the establishment of a coherent national policy on OSH and protection of the Work Environment, applicable to all branches of the economy and to all workers. It also signed the 1925 Agreement on Equal Treatment for Work Accidents, which establishes equal treatment between foreign and Cuban workers in terms of compensation for work accidents. In other words, the Cuban state has the responsibility to guarantee, through the allocation and planning,the material and financial resources necessary to create the right conditions for PHT. (Viamontes, 2005)

In Cuba, despite the existence of incipient approaches from which the legitimation, subtle instrumentation or implementation of CSR in certain companies could be inferred, and due to the nature of some normative instruments conducive to channeling such concepts, there are no legal provisions that a priori promote a legal regime for planning, control and implementation of CSR in the Cuban Business System. It is about achieving a legal framework containing principles, application and control standards that conveniently regulate CSR manifestations in a single body impregnated with coherence.

II.2. The Occupational Health and Safety Management System. Its applicability.

The Occupational Health and Safety policy (OSH) is the activity aimed at creating conditions, capacities and culture so that the worker and his organization can carry out the work activity efficiently, avoiding events that may cause damage derived from work.

The GSST is a system that is integrated into business management through Human Resources Management, and this specifically through the Human Capital Management system. This is the main asset of the company and those who own it, the people, are therefore the most competitive resource. Both its retention and its development are essential for the fulfillment of the mission of any organization. Its efficient management is the key to success in the search for better corporate social responsibility.

Human Capital management must be conceived as the integration of several processes, and the determination of the necessary competencies for the efficient performance of the work content or of the functions of each of the positions that an entity or organization needs to achieve Its mission is the basis of what is known as competency management and that is the most effective way of managing Human Capital.

The GSST system as one of the spheres or processes found in the Human Capital Management system foresees and is responsible for the health conditions of the worker, but its scope goes further, acting as a motivating factor and efficiency of the workers on the basis of integrating their principles and tasks to the management system and in general to the different activities and functions of the company.

Poor working conditions have been shown to cause injury to workers, loss of material assets and deterioration of the work environment, in addition to low productivity.

At the plant, it has been shown that improving working conditions is a key element in increasing efficiency, as demonstrated by the recently concluded harvest, in which the company complied with the assigned tons of sugar, without having thrown manifestations of work accidents.

The GSST system in the company is made up of several components:

Definition of the company's safety policy Safety organization Identification and evaluation of risks and causes of accidents Prevention programs Safety control and adjustment

Next, we will make an assessment of the application of each one of these elements but tempered to the GSST System of the sample entity.

Health and Safety Policy at Work of the UEB Central Azucarero Enidio Díaz Machado.

The company's policy is to guarantee safety, hygiene and environmental conditions that provide the well-being of workers and thereby increase efficiency and minimize losses due to occupational accidents and diseases, based on the principles of Safety Comprehensive Integrated, stating that:

That Health and Safety at work is an integral part of the Business Management criteria That the establishment of a safety culture is a task assumed at all levels of management as a direct and priority responsibility That workers must assume as own responsibility to carry out all their tasks safely. That the preventive approach of the Occupational Health and Safety activity is based on the identification, evaluation and control of occupational risks in all areas.

Senior management is responsible for approving and ensuring that the OSH policy is communicated to workers through the different communication channels existing in the Company, among which are: murals, bulletins, training in Health and Safety matters, morning among others and to review it periodically every three years, taking into account for its modification the status of compliance with the objectives and goals set by the organization.

For the application of the Occupational Health and Safety Policy, it will be guaranteed, among other aspects:

The quality of life of all workers The physical integrity and health of the workers The improvement of the environment and working conditions.

In accordance with its Health and Safety policy, the entity ensures that its objectives are established in the relevant functions and levels within the organization and that they are consistent with it. Thus, the following guidelines are followed:

Comply with all the regulations established by Cuban Laws and governing bodies Assign the necessary means and resources available to achieve and maintain safe working conditions Guarantee adequate training for all company personnel, related to general safety aspects work and safety in the specific activity carried out Take all the necessary measures to inform workers about hazardous materials, equipment or processes present in productive activity, so that they are aware of the potential dangers to their safety and health and are kept protected Periodically review operations and work methods in activities with implications for occupational health and safety.Integrate medical services to control the health of workers who develop risky professions.

This policy seeks to ensure that all the basic principles and good security practices are strictly established in the company, applying to workers to guarantee the protection of these and that of the material and real property responsibility of the company.

It is the way forward to obtain good results where the objectives and goals to be achieved for the implementation of an adequate Occupational Health and Safety System are defined.

It is an appropriate, up-to-date policy, aimed at preventing existing risks in the company to avoid workplace accidents and professional diseases, being consequently committed to the principle of continuous improvement.

Organization of the GSST System

To achieve widely satisfactory results in OSH, the entity is structured as follows:

Direct

Head of human resources

Lead Specialist - SST Technician

Responsible for Area

It is in the presence of an Integrated Security characterized by the incorporation of security objectives and tasks to the functions of each area and members of the organization according to their responsibility and sphere of competence.

This organization makes it possible to materialize its OSH policy from this structure that is functionally conventional.

Control of the Occupational Health and Safety system

OSH actions require adequate control, through appropriate indicators and the comparison of the results obtained with the proposed objectives.

The control in the sample entity is specified with the systematic inspection, environmental samplings that are carried out determining the degree of contamination of the residuals, if the place of production is clean of bagasse and without oil spills, etc. Controls are also carried out on compliance with regulations on OSH and PHT.

In addition, state inspections and those carried out by the union are also developed, which are of great importance since, based on the deficiencies that are detected, new measures are drawn up to eradicate the problems indicated and if they are a risk not Provided helps prevent the occurrence of accidents at work.

Identification and evaluation of risks

The working conditions and environment are made up of a set of variables that directly or indirectly influence the health of the worker positively or negatively, depending in each case on the respective adaptation capacities and of course an excellent work environment.

The identification and evaluation of the risks constitutes the starting point to define further actions in the field of Occupational Safety. This process by which risks are identified, evaluated and controlled is a process by which risky situations are identified.

It is necessary to announce the various factors that are taken into account in the identification of the risks found in the company and then evaluate them, prevent them and specify them in the Prevention Plan.

In the environment that surrounds man, there are various factors that affect his health, among them are: (Cruz and Senarega, 2002)

Environmental factors.

Natural: water, air, soil, etc. Caused by human activity: liquid waste, solid waste, means of transport, among others.

Biological factors: They are formed by all living organisms from both the animal and plant kingdoms.

Animals, Vegetables, Microorganisms.

Sociocultural factors.

Education, Technology, Political and social organizations, Science, Beliefs.

However, in the work environment, in addition to these, there are other factors related to the conditions in the workplace, position, type of work and the way it is carried out, which constitute occupational risks and which influence the health of workers, having to be identified, evaluated and prevented.

These risks are classified into: material aspects that are related to the workplace, equipment, products or facilities, psychological aspects, which are those possibilities of damaging health whose origin is psychosocial and not purely physical, say work stress, attrition due to empathy, professional fatigue, and workplace harassment - moral, sexual and discriminatory, among other forms of mental violence at work. There are also the so-called social aspects or risks that influence the complete well-being and emotional health of workers at work, which are those related to temporary work, job insecurity, the intensification of the work rhythm and the complexity of tasks, irregular and flexible hours, as well as new forms of work organization,like telework.

Among the factors that affect OSH, mainly in the prevention of risks and that must be taken into account for their correct identification in the are the technical, organizational and human factors. The factors that were observed in the identification of the company's risks, prior to the preparation of the Prevention Plan, are set out below.

Technical factors.

Design and technological limitations Construction and assembly limitations Characteristics of some substances that are used in industry, and that their ingestion or inhalation affect workers.

Organizational factors.

Poorly organized processes Poor maintenance of the equipment Breach of responsibility by leaders and OSH technician.

Human factors.

1. Violation by workers of the established protection norms and rules, or other inappropriate and risky behaviors.

At the UEB Central Azucarero Enidio, the Risk Prevention Plan is carried out annually for the period 2012-2013. This plan is drawn up based on the opinions and criteria provided by workers in consultations and conferences in which they have exposed the emerging risks to which they are exposed, agreeing on all those aspects that may be reasons for work accidents or occupational disease. The OSH technician, the company's specialist in the field and finally the unit's senior management, who after reviewing the plan, is in charge of approving it or not, also intervenes in the preparation of this plan.

After carrying out an analysis of the plan for the current year, and taking into account the elements and risk factors mentioned above, we realize that the plan was prepared taking into account the parameters that should continue to anticipate the existing risks in the entity, as shown in the figure.

Risk	Possible Manifestations	Measures to be applied	Responsable	Birthday date
one	Fall of people at different levels	Fall of the workers	1-Repair railings, corridors and skirting boards in poor condition. 2- Eliminate leaks and lubricant spills. 3-Floor repair 4-Protection of boxes and records	Head of Workers Area	Permanent.
two	Falling of objects due to collapse or collapse.	Injured workers.	1-Improve and repair roofs in poor condition 2-Use means of protection (helmet) 3-Do not stand under raised loads or traveling.	Head of Workers Area	Permanent.
3	Projection of fragments or particles and cuts by objects and tools.	Injured workers	1-Demand the use of protective means (gloves, glasses, helmet). 2-Stay away from places where dangerous work is being carried out	Head of Workers Area	Permanent.
4	Lighting deficit	Injured workers	1- improve the lighting of the warehouses and corridors.	Head of the area	Permanent.

The deficiencies detected were found in the degree of execution of the plan, because despite the absence of accidents at work, incidents were recorded that basically responded to the non-compliance of the plan by the workers and the non-supervision of said compliance by the workers. responsible in each area.

Prevention Programs.

The program must contain measures for the continuous improvement of working conditions, training programs, financial resources for these purposes and personal protective equipment.

The CAI has a program in accordance with the OSH policy that was drawn up that covers issues such as compliance with measures dictated by previous inspections, the forms of stimulation that the unit has implemented, as well as the evaluation of the risks that were identified and other items of interest. As part of this program, seminars on certain topics and ongoing evaluations are held.

Worker training programs are also carried out, an example of this is the training given to the workers of the SIMAPRO (Productivity Measurement and Advancement System), which is applied by the company, and in addition to being A steering tool provides greater safety on the job. This system also allows to achieve positive results in a comprehensive manner in all Human Resources Management sub-processes, including the Occupational Health and Safety Management system.

In addition to the foregoing, the entity has an Occupational Health and Safety Manual which includes the policies, objectives, and specific tasks of each boss and workers in matters of safety. This manual also contains the preparation measures (initial and subsequent) of the personnel in the different areas, the measures to be taken to prevent accidents at work, as well as the means of protection to be used in the different jobs. It also defines and indicates how to proceed to carry out studies of risks and accidents and how to implement new protection measures.

Control of the Occupational Health and Safety system.

OSH actions require adequate control, through appropriate indicators and the comparison of the results obtained with the proposed objectives. The control in the sample entity is specified with the systematic inspection, environmental samplings that are carried out determining the degree of contamination of the residuals, if the place of production is clean of bagasse and without spillage.

The control also provides for the evaluation of the behavior of workers, analysis of attitudes, health evaluation, study of documents and accident records and other recommendations.

The control system is translated into the following scheme:

Control:

Efficacy Effectiveness Efficiency

OSH is effective to the extent that it meets the proposed objectives; it is efficient when the resources it employs are reverted to the elimination of risks and the improvement of working conditions, and it is effective when it manages to satisfy the expectations of the workers and the organization, including the elements related to productivity and quality.

After having carried out an analysis of the elements that make up the Occupational Health and Safety Management System of the UEB Central Azucarero Enidio Díaz Machado, it is concluded that it has some deficiencies, and despite having established a manifest policy to optimize the health of workers, and has an adequate prevention program in accordance with the entity's Prevention Plan that, strictly speaking, covers practically all the existing risks in the UEB and develops a pertinent control of OSH, stated the occurrence of some incidents, which favorably did not have an impact on work accidents.

However, in terms of OSH, we do not underestimate the risks or incidents, no matter how small, because we are talking about the protection of the most important factor that any company has, which is precisely the human factor.

And in this sense it was concluded that in the unit the main deficiencies detected are in the most internal order, in such a way that they were collected in the following order:

Failure to comply with the measures at the most internal levels, that is, even when the superior bosses foresee and have established a group of measures and activities aimed at guaranteeing safer methods of protection; non-compliance can be seen in the brigade leaders and those responsible for each area.

Recommendation: Systematically develop self-inspections to measure the level of compliance of each activity and supervise the tasks that are specifically entrusted to each person in charge of the area, foreseeing disciplinary measures for those who do not comply.

Inappropriate conduct on the part of workers, where they fail to comply with the guidelines of their immediate bosses and sometimes negligently do not use personal protection means, which are for their own safety or make inappropriate use of machinery and other work equipment.

Recommendation: In the first place, measures should be taken with workers who unruly present inappropriate behaviors, however a strategy that can be used to avoid the occurrence of these incidents is to hold conferences and debates in which workers know the need to adopt behaviors correct to avoid eventualities that endanger your health.

Presence of a medium knowledge of the aspects of OSH, and very little information and mastery of the legal norms that protect OSH.

Recommendation: Incorporate these issues in the seminars, this being a core point that should be discussed with the workers, so that they know the legal support they have and what they should do if they find themselves in a situation in which they have been violated. right.

The foregoing was corroborated by the surveys that were applied to the unit's workers and by the inspection records that were examined, such as:

ONIT inspection from 1/3/2012 to 15/3/2012 which stated that: "The entity has the OSH Manual and the updated Prevention Program serving as a strategy to reduce incidents and to avoid work accidents ".Inspection of the Internal Audit Unit (IAU) from 5/29/2012 to 6/27/2012 which detected and recommended:" Training for specialists and technicians should be intensified. "MININT inspection of 6/2 / 2013 which corroborated that: "The OSH measures indicated and provided for in the Plan are not complied with by the Area Heads as they have not installed the Fire Protection Area." Special Audit of 2/4/2013 which concluded that:"In the Risk Management and Prevention component, it was found that the Risk Prevention Plan has been drawn up by area and at UEB level, which is approved by the Board of Directors, and there is no evidence of analysis of the Plan with the workers." The present audit revealed the need to further intensify the actions with the workers of the center. Special Audit of 3/18/2013 stated that: "The Plan has been prepared according to the model indicated in the Annex of Resolution 60 of 2011 of the Comptroller's Office General of the Republic ”."The Plan has been prepared according to the model indicated in the Annex of Resolution 60 of 2011 of the Comptroller General of the Republic.""The Plan has been prepared according to the model indicated in the Annex of Resolution 60 of 2011 of the Comptroller General of the Republic."

For OSH to fulfill its fundamental objective, which is the protection and health of workers, it must be a process that is fulfilled at all levels and aspects, that is, it is not enough for the company to set goals and objectives to follow if its workers do not they identify with the process and do not comply with the measures that are established, and when we speak of workers we include them all, leaders, technicians or workers, acting as a single group, as a system.

II.3: Recommendations for a better Occupational Health and Safety Management System.

The present research has shown that the implementation of the GSST System suffers from multiple shortcomings, which can lead to the occurrence of work accidents; adding to this the inability of the immediate leaders or bosses around this matter and the ignorance on the part of the workers of the elementary notions of OSH. Therefore, below are some recommendations to take into account when institutionalizing a GSST model in any company.

Carry out a correct identification and prevention of risks.

The results of this analysis will be used to properly modify and organize the corresponding preventive activities as well as to develop the prevention program. For the effectiveness of this process, the following actions may be taken:

Observation of the workplace, evaluating its access routes, the safety of its machinery, etc. Controlling the tasks carried out, as well as the operations and procedures Study of the work regime and its load, organizing the production process in shifts of work that allow a work schedule proportional to rest. Anticipate possible accidents or breakdowns and the response actions that workers must adopt to reduce the consequences and the risk caused.

Relevance of the Prevention Program.

The program must contain all the measures or at least the most imminent ones for the elimination or reduction of risks, specifying those responsible for their compliance and their priority. It must go beyond the mere elaboration of the OSH Manual or the Prevention Plan, but in addition to the prevention of occupational risks, this program must contain various preventive actions in relation to other activities that, although they are not risks in the work itself, have repercussions in the health of workers such as toxic and eating habits, HIV-AIDS and other diseases, as well as the Protected Areas Movement.

This program must be adjusted to the conditions of each particular company, it must be reviewed and approved by the General Director of the company and it must be systematically evaluated by the Board of Directors.

Correct performance of the Inspection at Work.

The inspection must be critical in nature and must be aimed at inspecting and controlling the legislation on labor and OSH by the State and by the unions, the application of the legislation on PHT, in order to guarantee the efficient and effective compliance with these regulatory provisions.

Leading role of the Trade Union Organization.

This organization must have a high degree of participation in OSH activities due to its primary interest in the health and life of workers, acting as their representative.

It is an institution that must ensure compliance with the provisions of Protection and Hygiene at Work and promote the improvement of working conditions.

Systematically control Safety and Health at Work.

Active systems for measuring OH&S actions must be in place to control the execution of company plans, compliance with regulations and the achievement of specific objectives. Environmental controls must also be carried out, using for this the figure of the environmental technician who will inspect the environmental conditions that influence worker safety in the work centers, but will also ensure compliance with PHT regulations and the use or non-use by the workers of the Means of Personal Protection.

High degree of worker participation in company activities.

In the actions carried out by the company, the workers must have a real and informal participation, which is limited to the mere information of any activity that is carried out. In other words, it is about ensuring that workers are the protagonists of the actions either in the production process itself or in the resolution of conflicts or labor incidents.

Development of Training Programs.

These programs will help to form a culture on OSH and therefore an adequate Labor Education on risks and their consequences. The fundamental objective of these programs is precisely to equip the organization of a work force with the knowledge and attitudes necessary for its safe and efficient performance.

Creation of a corporate culture

A change in the business culture is necessary to favor the level of commitment of the workers with the activity they carry out and with the company in general and promote the worker-company relationship. This culture must be based on ideas and beliefs shared by all members of the organization about health, risks, accidents and occupational diseases, encouraging knowledge of these and helping to prevent them.

The presence of all these elements acting together in the implementation of the Occupational Health and Safety Management Systems guarantees a correct application of Corporate Social Responsibility and the non-occurrence of accidents at work or occupational diseases, thus achieving a Safe work environment, which reverts to profitability, sustainability and sustainability, requirements that must be taken into account for the development of any company and with this the development of any economic system, thus evidencing the relationship that exists between CSR and the implementation of SGSST in the business sector, based on the inclusion, application and effective control of this category within Cuban Business Law.

Conclusions

First: Corporate Social Responsibility is a form of management in which companies voluntarily commit to making contributions for the sake of social improvement, through actions that are compatible with the sustainable development of society, having its origin in the nineteenth century within the framework of Cooperativism and Associationism, so its application favors the stimulation of worker productivity, ensures greater customer satisfaction, improves the image and reputation of the company, and contributes to sustainable development, providing society diversity of the workforce and employability.

Second: Corporate Social Responsibility is recognized in International Law and for this purpose some normative initiatives have been enacted that seek to regulate the application of some manifestations of Corporate Social Responsibility, instead in Comparative Law, after having analyzed the case In Spain, it is concluded that despite some regulatory attempts having been made, Spain has a single body that expressly regulates Corporate Social Responsibility, and it must be noted that it does not cover all the foreseen situations.

Third: Corporate Social Responsibility in Cuba is applied in companies, fundamentally in those that are in business improvement, and the implementation of Occupational Health and Safety Management Systems suffers from multiple shortcomings such as: no provision of all occupational risks in the Prevention Plans, failure to comply with the measures provided to prevent the occurrence of accidents at work and little knowledge and training of workers and managers on the basic notions of Health and Safety at Work.

Fourth: That in order to guarantee the correct implementation of the Occupational Health and Safety Management System in Cuban companies, it is proposed that the following aspects be taken into account: carry out a correct identification and prevention of risks, an adequate performance of the Inspection at Work, encourage the participation of workers in the activities of the company and create a business culture, which is aimed at increasing the level of commitment of workers with the activity they carry out and with the company in general.

recommendations

To the Constitutional and Legal Affairs Commission of the National Assembly of People's Power:

To include in the annual legislative plan the promulgation of a legal body that regulates the application of Corporate Social Responsibility, defining the companies that can implement it and the requirements for its application.

To the UEB Central Azucarero Enidio Díaz Machado:

That they continue with the improvement of their Occupational Health and Safety Management System, being able to use this work as support material, as it offers some recommendations for the improvement of Occupational Health and Safety conditions.

Bibliography

Books:

Collective of Authors. " Security and health at work". Havana: Editorial Félix Varela, 2009, pp. 5 - 17.Cruz Trujillo, Acela; Senarega Coca, Charity. “Work environment. Safety, hygiene and health ”. La Habana: Editorial Científico - Técnica, 2002, pp. 3 - 15. "Indications on the prevention program, strategy, objectives, work system and action plan for the occupational health and safety activity for 2009 at Minaz." Ministry of Sugar. Havana, 2009. Pavó Acosta, Rolando Doctor of Legal Sciences, Faculty of Law, Universidad de Oriente. "Suggestions on how to develop research projects in legal sciences". Santiago de Cuba, January 2003.Viamontes Guilbeaux, Eulalia de la Caridad. "Cuban Labor Law. Theory and legislation ”. Volume I. Havana: Editorial Félix Varela, 2005.

Works and Periodicals

Bestratén Belloví, Manuel; Pujol Senovilla, Luís. "Corporate social responsibility (II): types of responsibilities and action plan", Ministry of Labor and Social Affairs, Spain, 2004. Cruz Pérez, Yudemir "Methodology for the development of sustainable forestry marketing strategies in Cuba" Thesis presented in option to the Scientific Degree of Doctor in Forestry Sciences, University of Pinar del Río, 2010. Page 21. MAPFRE Security Magazine No 101, Year 26, First quarter, 2006. Editorial MAPFRE, SA Madrid, Spain. Security and Environment Magazine, Year 28, No. 110, Second Quarter 2008, Fundación MAPFRE, Institute for Prevention, Health and the Environment, Monte del pilar, s / n, Madrid. Security and Environment Magazine, Year 29 No.114, Second Quarter, 2009, Fundación MAPFRE, Institute for Prevention, Health and Environment,Monte del pilar, s / n, Madrid. Security and Environment Magazine, Year 29 No.115, Third Quarter 2009, Fundación MAPFRE, Institute of Prevention, Health and Environment, Monte del pilar, s / n, Madrid. Security Magazine and Environment, Year 29 No.116, Fourth Quarter 2009, Fundación MAPFRE, Institute of Prevention, Health and Environment, Monte del pilar, s / n, Madrid. Security and Environment Magazine, Year 30 No.117, First Quarter 2010, Fundación MAPFRE, Institute for Prevention, Health and the Environment, Monte del pilar, s / n, Madrid, Soledad Teixidó, Reinclina Chavarri, Andrea Castro: Social responsibility in Chile: perspective for an analysis matrix. Document prepared for the Fifth International Conference of the International Society for Third Sector Research, Cape Town, South Africa, Santiago, Chile, Fundación Prohumana, 2002.Urzú, Raúl: The Social Responsibility of Universities: A Discussion Guide. Document presented at the workshop to develop a common strategy for the Expansion of responsibility in Chilean Universities, Santiago, University of Chile, Center for Public Policy Analysis, October 4-5, 2001.

Legislation:

Constitution of the Republic of Cuba. Havana: Editorial Mayor General Ignacio Agramante y Loynaz, 2002, pp. 21 - 38 Law No. 13/1997 "Protection and Hygiene at Work" issued by the National Assembly of People's Power. Taken from: "Compendium of Legal Norms for trade union leaders who attend to Safety and Health at Work." Decree No. 281/2007 "Business Improvement Management System" of the Council of Ministers dated August 16, 2007 updated in the Ordinary Official Gazette No. 7 of February 18, 2013, p. 262. Decree- Law No. 252/2007 "On Business Improvement" issued by the Council of State of the Republic of Cuba. Decree - Law No. 246 of 2007. " On Infractions for violations of the norms that govern in the matter of Protection and Security and Hygiene of the Work ”,issued by the Council of State of the Republic of Cuba. Resolution No. 39/2007 “General Bases of Safety and Health at Work”. Taken from: "Compendium of Legal Norms for union leaders who attend to Safety and Health at Work." __________________ Cuban Norm 74 EX: 2000, on Prevention of occupational hazards. General rules for the implementation of the GSST System.__________________ Cuban Standard 75 EX: 2000 on Prevention of occupational hazards. General rules for the evaluation of GSST Systems.General rules for the implementation of the GSST System.__________________ Cuban Standard 75 EX: 2000 on Prevention of occupational hazards. General rules for the evaluation of GSST Systems.General rules for the implementation of the GSST System.__________________ Cuban Standard 75 EX: 2000 on Prevention of occupational hazards. General rules for the evaluation of GSST Systems.