Abstract

QUINCHE MARTIN, FABIÁN LEONARDO. A CRITICAL LOOK AT THE CORPORATE SOCIAL RESPONSIBILITY PREDOMINANT THEORIES. Rev.fac.cienc.econ. [online]. 2017, vol.25, n.2, pp.159-178. ISSN 0121-6805.  https://doi.org/10.18359/rfce.3071.

This article intends to make an strategic vision evaluation (social responsibility actions must be carried out as long as they add financial value to the company), the stakeholder theory (the management of the company must take into account diverse groups interests affected by what influence the performance of the company) and corporate citizenship (company´s active participation in the definition and implementation of social policy), which are the predominant views on corporate social responsibility according to the concepts of strong sustainability, democracy and interdisciplinarity. It is considered that these visions have influenced the way sustainability is viewed by state, supra-state and standard-setting institutions. The evaluation considers that these perspectives maintain the capital accumulation model based on labor exploitation and natural resources. There is no contribution to sustainability insofar as the financial related matter is more important over social and environmental realms. A primarily accountable to owners of capital management approach is maintained.

Keywords : Corporate Social Responsibility; Sustainability; Democracy; Stakeholders; Corporate Citizenship.

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