The Concept of Corporate Social Responsibility

Abstract

The concept of corporate social responsibility continues in a state of lack of academic consensus, which makes it difficult to propose new research proposals on the company's social and environmental commitment. With the aim of facilitating research tasks, this chapter systematically compiles a list of definitions of the concept and lists a set of dimensions or drivers that are either present in these definitions or can be considered as fundamental elements or perspectives for the study of corporate social responsibility. As conclusions, the most relevant ideas presented in the chapter are compiled. The incorporation, in academic studies, of perspectives based on impacts of business activity rather than principles of action is also proposed, since they present a possible greater operability. These concepts are corporate social performance or corporate sustainability.