Corporate Social Responsibility is a highly topical question. Organizations� social awareness is becoming one of their most important intangible assets. In this paper, firstly we will make a short description of historical moments by using a diachronic approach so that we can analyze those contributions that are more useful and relevant to this field in order to reach the concept of social responsibility.
Then, we will analyze the present situation, revealing that the business increase of social capital must be the result of their activities within the standards of cultural, moral, social and economic values. We will also emphasize the importance of establishing and implementing some codes and standards as a guidance when applying CSR.
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