Where Does CSR Come from and Where Does It Go? A Review of the State of the Art

Abstract

It can be said that business ethics are integrated into companies through Corporate Social Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained unchanged since its appearance in the business world. The contributions made in the field of research have been evolving towards models and theories that are more in line with principles that consider a plurality of stakeholders, from utilitarian or shareholder-centered approaches to others that are more integrative; the consideration of the demands and requirements of stakeholders, and the institutional drive through the establishment of regulatory frameworks aimed at providing conceptual frameworks of reference and indicators that make it possible to manage and make decisions taking into account the ethical dimension of problems or conflicts, are decisive. In this area, the objectives of sustainable development as part of Agenda 2030 are particularly relevant and are providing a boost to innovations aimed at improving the environment and the rational use of resources. This paper attempts to gather the main conceptual contributions on the situation and evolution of CSR, providing insights regarding future CSR studies, its objectives, and goals which, together with the interests and positions of the stakeholders from different perspectives, raises the possibility of analyzing CSR from different points of view, giving rise to different theories that try to serve as a framework for the study of CSR.

Do independent, female and specialist directors promote eco‐innovation and eco‐design in agri‐food firms?

“…In recent years, there has been an increase in the number of studies investigating the determinants or drivers of eco‐innovation and eco‐design strategies because of their relevance at the business level (Chen, 2008; Li, 2014; Mansell, Philbin, & Konstantinou, 2020; Rodriguez‐Gomez, Arco‐Castro, Lopez‐Perez, & Rodríguez‐Ariza, 2020; Sarkis, Gonzalez‐Torre, & Adenso‐Diaz, 2010), as they seek to reduce the environmental impact of both products and production processes, using new technologies and ways of working that contribute to sustainable development and at the same time help to promote companies' competitiveness (Cai & Zhou, 2014).…”

Using Social Media as a Medium for CSR Communication, to Induce Consumer–Brand Relationship in the Banking Sector of a Developing Economy

“…This study describes CSR as described by Carroll (1991), who stated that "CSR is the economic, legal, moral and voluntary duty of a business to different stakeholders". The concept of CSR has been recognized by many scholars as one of the most important for attaining various business outcomes [39]. The philosophy of CSR is surrounded by the advocacy of society, the environment, consumers, employees, and other stakeholders [40,41].…”

Measuring Territorial Social Responsibility and Sustainability Using the EFQM Excellence Model

“…1. The external environment (relationships with the community, consumers, suppliers and shareholders): Concerning the social dimension of CSR, analyzing the external environment is a practice that allows stakeholders' needs to be determined and balanced [19]. 2.…”

“…2. The internal environment (the culture of environmental protection, working conditions, empowerment and involvement): Both the external and internal environment are linked with enterprises' responsibilities to employees and society [19].…”

“…A study developed by Valentine and Barnett [20] explains that higher levels of organizational commitment to employees largely depend on the awareness of the existence of an ethical code. However, this relationship could be mediated by factors such as the values of the organization or the culture [19].…”