Corporate Social Responsibility: From a Philosophical-Ethical Concept to an Action-Oriented Managerial Concept

La Responsabilité Sociétale des Entreprises: d´un Concept Philosophico-éthique à un Concept Managérial Orienté vers l´Action

Amina Saoussany and Nabila Kidaye ()
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Amina Saoussany: ENCG - École Nationale de Commerce et de Gestion d'Agadir - Université Ibn Zohr = Ibn Zohr University [Agadir]
Nabila Kidaye: ENCG - École Nationale de Commerce et de Gestion d'Agadir - Université Ibn Zohr = Ibn Zohr University [Agadir]

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Abstract: This article proposes a literature review summarizing the evolution of the concept of Corporate Social Responsibility, starting from the 50s to the early 21st century. It traces the development of CSR, from a concept evoked as a "good practice" expressing good intentions and ethics of the company, to a practice that is no longer voluntary, that must be included in the company's strategy and based on creating a shared value. This article provides a review of the main events that contributed to the understanding, explanation, and enrichment of the concept studied, based on articles, international events, and books. We also present a table summarizing the evolution of CSR, including the most recent events that contributed to the conception of CSR in its currents form. The concept of CSR has undergone various fluctuations and upgrades that have contributed to standardizing its understanding, meeting stakeholder expectations, and questioning the shared value generated if integrated into the company's strategy. The association of CSR with context, time, and cultural specificities, makes its modeling difficult, if not impossible. On the other hand, the permanent change of stakeholders' expectations has forced this concept to change as well in order to face the new expectations created by the company's environment. In sum, our work contributes to the literature by exploring first the evolution of CSR over time, then the impact of stakeholders on corporate behavior, and finally, the models of CSR developed in the scientific field.

Keywords: Literature Review; CSR Models; Historical Evolution of CSR; Shared Value; Responsabilité Sociétale de l’Entreprise; Évolution Historique de la RSE; Valeur Partagée (search for similar items in EconPapers)
Date: 2021-05-31
New Economics Papers: this item is included in nep-his, nep-hpe and nep-isf
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2021, pp.476-491. ⟨10.5281/zenodo.4885017⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03269218

DOI: 10.5281/zenodo.4885017

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