Confluence of theories based on the Corporate Social Responsibility (CSR)

Abstract

The business reality shows that a growing number of companies are developing management efforts based on the concepts of Corporate Social Responsibility, Stakeholder Theory and Sustainability. Together, scientific papers about these subjects have increased significantly, wherein is not always possible to clearly distinguish their teleological guidelines and paradigms from where their ideas are expressed. On that basis, through a bibliographic research a scheme was developed, allowing the identification of different doctrinal contributions based on theoretical approaches that supports them and in accordance with resources and activities proposed.

To this end, a Galbreath scheme has been reworked (2006), achieving a taxonomy that helps to discriminate doctrinaire contributions in categories ranging from pure equity approach to contributions where ethics and transparency prevails. A non-exhaustive list of the mainstreams within this planning scheme is provided, as well as an action and activity list related to each theoretical approach.