Resumen

CORREA JARAMILLO, Juan Guillermo. Historical evolution of entrepreneurial social responsibility and social balance concepts. Semest. Econ. [online]. 2007, vol.10, n.20, pp.87-102. ISSN 0120-6346.

The term "corporate social responsibility" is frequently used in two different contexts: to describe what a company is actually executing and to describe what it should be executing. That is, one descriptive approach and one normative approach. Public sector’s social actions are a complement to governmental actions. There are innumerable examples in which private sector is making an important contribution. It is necessary to take into account that a trend toward globalization has brought new challenges for private sector in relation to its obligations and responsibilities in relation to society in general. The objective of this article is to achieve an approach and a differentiation of both concepts: entrepreneurial social responsibility and social balance. Main conclusion is that companies subject matter of this study do not apply a model to make a social balance and that they do not construct their own social management indicators.

Palabras clave : Entrepreneurial social responsibility; social balance; policies and social actions; philanthropy; sustainability.

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