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362 Journal of the Spanish Institute for Strategic Studies Núm. 9 / 2017 factors62 63. In the field of good governance, as one of the aspects most closely related to the command and management of units, various areas for action can be identified: • Improvement of measures for transparency in management and access to public information. • Development of codes of conduct. • Working with internal and external interest groups. • Improvement in the quality of services to the public. • Reduction in administrative burdens. • Promotion of social responsible public procurement. • Improvement in communication and promotion of innovation. In the areas related to social, environmental and economic factors, the implementation of SR in the FAS is nothing new as traditionally measures directly related to it have been applied in public procurement procedures, energy saving policies, protection of the environment, protection of historic and artistic heritage, work-life balance, social support and different measures for gender equality64. THE IMPLEMENTATION OF SR IN MILITARY UNITS One of the pioneers of SR accountability in the Spanish central administration was the Ministry of Defence. The drafting of the Corporate Social Responsibility reports (Ministry of Defence, 2009; 2010) was a very positive and advanced initiative for public administrations65, but there has been no continuity over the years and nor has there been a roll-out of specific plans or programmes in the armed forces. The armed forces’ planning, looking particularly at the army, follows the traditional method. Based on the Guidelines for Military Planning, there is programming, budgeting and monitoring of the effectiveness of proposed actions based on regularly established objectives. In line with the different existing command and management systems, the 62  ARCAS, Narciso y BRIONES, Antonio Juan. Responsabilidad Social Empresarial de las organizaciones de la economía social. CIRIEC-España, Revista de Economía, Pública, Social y Cooperativa, 65, 2009, p. 143-161. 63  BERNAL, Juan Andrés, DE NIEVES, Carmen y BRIONES, Antonio Juan. Implantación de la Responsabilidad Social en la Administración Pública: el caso de las Fuerzas Armadas Españolas. Revista de Responsabilidad Social de la Empresa, 18, 2014, p. 101-124. 64  CARTELLE, Juan Alberto. La responsabilidad social corporativa en las FAS. Revista General de Marina, 262, 2012, p. 37-50. 65  BERNAL, Juan Andrés, DE NIEVES, Carmen y BRIONES, Antonio Juan. Implantación de la Responsabilidad Social en la Administración Pública: el caso de las Fuerzas Armadas Españolas. http://revista.ieee.es/index.php/ieee

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