El nuevo paradigma en el que han de desenvolverse los negocios delsiglo XXI exige a las empresas, con vocaci¢n de largo plazo,planteamientos estrat?gicos de Responsabilidad Social Corporativa.

A tal fin, en este documento, eminentemente pr ctico, sedesarrolla un procedimiento, integrado en un proceso de mejoracontinua (ciclo Deming), para transformar el Cuadro de Mando Integralcorporativo en Sostenible y para afrontar la elaboraci¢n de un Plan de Acci¢n de Responsabilidad Social Corporativa, as¡ mismo, se ofreceinformaci¢n sobre c¢mo evaluar los impactos (tanto para la empresacomo para la sociedad) de las correspondientes intervenciones.

Finalmente, el contenido conceptual de la metodolog¡a propuestase contrasta con la informaci¢n incluida en los informes desostenibilidad de un determinado grupo de empresas consideradassuficientemente representativas.

The new paradigm in whichbusiness of 21st century has to be developed demands, from companieswith long term calling, strategic approaches of Corporate SocialResponsibility.

For that purpose in this document, eminentlypractical, a procedure to transform the corporate Balanced Scorecardin Sustainable and to undertake the preparation of an Action Plan ofCorporate Social Responsibility, as part of a continuous improvementprocess (Deming cycle), is developed, in addition, information abouthow to evaluate the impacts (for the company as well as the society)is offered.

Lastly, the conceptual content of the proposedmethodology is contrasted with the information included in thesustainability reports of a given set of companies consideredsufficiently representative.