Enfoques de la responsabilidad social empresarial

Abstract

The concept of Corporate Social Responsibility [CSR] had a big echo in the mid-twentieth century, when company’s role in society started to be questioned. That situation leaded to create new challenges involved with their obligations and duties. For this reason, a literature review study was made. It identifies approaches proposed by different authors during the last two decades, and it also emphasizes on four major categories in which CSR could be circumscribed (instrumental, policies, integrative, and ethical). Currently, companies have decentralized the responsible social approach by implementing the use of good CSR practices, in order to obtain economic and tax related benefits that, at the same time, will allow a flow increase in financial resources, cost savings, development costs or working environment improvements. It also seeks a way to unveil the main approach that integrates all these benefits, which companies are recognized by, thanks to the use of voluntary practices for agreater society commitment.