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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

MENDEZ-BELTRAN, Jairo Andrés  y  PERALTA-BORRAY, Diego Alejandro. Reflections on the Corporate Social Responsibility and the Creation of Economic Value from the Point of View of Providers. Cuad. Contab. [online]. 2014, vol.15, n.38, pp.625-645. ISSN 0123-1472.  http://dx.doi.org/10.11144/Javeriana.cc15-38.rrrs.

Society increasingly demands responsible actions from the companies. However, these are not commonly associated with the creation of economic value. Even more, most of the companies that have Corporate Social Responsibility (RSE) programs show a noticeable bias towards it use as a marketing tool, as they have the tendency to disclose only the responsible practices and leave aside those that might be causing negative impacts on the stakeholders. This document presents some theoretical reflections regarding the relationship between the RSE and the creation of economic value in the customer-provider relationship, by addressing these concepts, not from the perspective of the RSE programs, but rather understanding that the analysis must be made from the everyday economic relationships and social independence.

Palabras clave : corporate social responsibility; economic added value; customer-provider relationship; financial management.

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