Resumo E ste artigo apresenta pesquisa que buscou entender a disseminação da responsabilidade social corporativa (RSC), sob a perspectiva das racionalidades instrumental e substantiva. Um estudo de múltiplos casos permitiu aprofundar a compreensão desse fenômeno, levando à identifi cação de categorias de observação e à geração de proposições para estudos posteriores. O marco teórico trata dos conceitos de corporação, racionalidade substantiva, racionalidade instrumental e responsabilidade social corporativa. O estudo interpretativo, que focou casos de quatorze corporações de sete setores da economia, identifi cou a predominância de elementos de racionalidade instrumental em suas ações de RSC, os quais demonstram o cálculo utilitário de tais iniciativas. As conclusões do estudo contribuem para um refi namento desse conceito e criam um modelo de análise que pode ser utilizado para avaliar discursos sobre RSC em outros tipos de empresa e contextos, além de aprofundar o nível teórico das discussões e suscitar questões inéditas sobre o tema. Palavras Underlying Rationales to Corporative Social Responsibility WorkAbstract T his article presents research that sought to understand the spread of corporate social responsibility (CSR) from the perspective of instrumental and substantive rationality. A study of multiple cases enabled a deeper understanding of this phenomenon, leading to the identifi cation of categories of observation and the generation of proposals for further studies. The theoretical framework was built on the concepts of corporation, substantive rationality, instrumental rationality and corporate social responsibility. The cases of fourteen corporations from seven different industries were analyzed. This analysis revealed the predominance of elements of instrumental rationality in the CSR initiatives undertaken, showing the underlying utilitarian calculation involved. Our fi ndings contribute to refi nement of the concept of corporate social responsibility and create an analytical model that can be used to evaluate discourse about CSR in other types of business organizations and other contexts, as well as contribute to deepening theoretical discussion and to raising new issues on the topic.
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