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352 Journal of the Spanish Institute for Strategic Studies Núm. 9 / 2017 focused on developing ever more efficient, sustainable and inclusive institutions have been established. Following adoption of the Sustainable Economy Act (Act 2/2011), public and private organisations and institutions should adopt or develop social responsibility policies. Public administrations must maintain a policy that promotes social responsibility, communicating their knowledge and existing best practices, and reinforcing the study of them. The objectives set out in the act focus on improving transparency of management, good corporate governance, commitment to locality and the environment, respect of human rights, improvement of labour relations, integration of women, effective equality between men and women, equal opportunities, universal accessibility for people with disabilities and improvement of sustainable consumption. These objectives reinforce the importance of publishing annual SR or sustainability reports that foster a culture of economic and environmental sustainability, develop the special importance of effective equality and integration of all persons, improve energy efficiency and favour the adoption of CSR principles and practices by providers15. At the military regulatory level, it is worth highlighting the development of the law on the rights and duties of the members of the armed forces (LO 9/2011) the Disciplinary Regime (LO 8/2014), the new Military Criminal Law (LO 14/2015) and the regulation on procedures for the processing of initiatives and complaints relating to the staffing regime and the living conditions affecting military personnel (RD 176/2014). The Protocol of action for dealing with sexual harassment and gender discrimination in the Armed Forces of 201616 is another one of the new procedures that, along with those that allow military personnel to propose initiatives or complaints or to create professional associations, have been a milestone in the traditional administration of military personnel and procedures. New possibilities for implementing command relationships are established with new approaches for understanding hierarchical relationships. These changes have necessitated a revision of the procedures for exchange of information, personnel management, and administration of justice in armies, with some procedures that were common to other state bodies being taken on as their own. 15  CARTELLE, Juan Alberto. La responsabilidad social corporativa en las FAS. Revista General de Marina, 262, 2012, p. 37-50. 16  The Official Defence Gazette of the 4 January 2016 published the Protocol of action for dealing with sexual harassment and gender discrimination in the Armed Forces. This protocol forms part of the State Administration’s commitment to eliminate any type of sexual discrimination that may exist in this area so as to guarantee full equality of opportunities for men and women. This is one of the different measures that the State Administration is developing in the field of equality. http://www.ejercito.mde.es/noticias/2016/01/4794-tolerancia_cero.html http://revista.ieee.es/index.php/ieee

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