Responsabilidad social, buen gobierno y control contableel caso de la Federación Española de Deportes de Montaña y Escalada

Résumé

This research article has as primary objective to analyze the principles, norms and recommendations related to the Code of Good Government of the Spanish Federation of Mountain Sports and Climbing. This code has been developed by the aforementioned Federation, taking into account, on the one hand, what is regulated in this respect by the Sports Law of 10/1990, of October 15; On the other hand, the Resolution of October 18, 2004, of the Presidency of the Superior Council of Sports, which approves the «Good Governance Rules» of the Sports Federations in Spain, has also been taken into account. Thus, such regulations seek to achieve greater integration in the society of the federated organization analyzed with the aim of increasing, in this way, the transparency on its global performance and, in particular, on the management of the public money it receives for the achievement of sectoral objectives and the specific purposes entrusted to it in the sports field.