摘要：Free software development involves the private creation of knowledge freely available to the whole society. It is a socially responsible activity by organizations that carry out it despite not being included by the ICT sector in their CSR reports. It also generates high economic value in spite of not being held in financial reporting. This paper raises the possibility of sectorial CSR reporting; to this end key stakeholders and relevant indicators are identified. Delphi methodology has been used with response from panel members chosen from key players in the free software industry in Spain. Gaining institutional recognition, opening to socially responsible investment and synergies with quality policies are the main advantages for the management of organizations that base their business on free software developments.
其他摘要：Free software development involves the private creation of knowledge freely available to the whole society. It is a socially responsible activity by organizations that carry out it despite not being included by the ICT sector in their CSR reports. It also generates high economic value in spite of not being held in financial reporting. This paper raises the possibility of sectorial CSR reporting; to this end key stakeholders and relevant indicators are identified. Delphi methodology has been used with response from panel members chosen from key players in the free software industry in Spain. Gaining institutional recognition, opening to socially responsible investment and synergies with quality policies are the main advantages for the management of organizations that base their business on free software developments.
