Responsabilidad social de la empresa: una revisión crítica a las principales teorías

Domènec Melé
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Domènec Melé: IESE Business School. Universidad de Navarra

EKONOMIAZ. Revista vasca de Economía, 2007, vol. 65, issue 02, 50-67

Abstract: This article critically reviews four current theories of Corporate Social Responsibility (CSR) by considering their philosophical foundations and their normative implications. Firstly, the theory commonly known as «Corporate Social Performance», a model that stems from the social theory. Secondly, the «Shareholder Value Theory», or «Fiduciary Capitalism», which is closely related with neoclassic economics. Thirdly, the «Stakeholder Theory» based on rationalist philosophical and ethical theories. Finally, «Corporate Citizenship» which derives from a metaphor from political philosophy and which uses an approach similar to that of political studies. Considering the limitations of these theories, it seems necessary to develop a more global theory of CSR, one that goes beyond the approaches taken from social sciences (sociology, economics, and political studies) and that surpasses the rationalistic ethics of some current propositions.

Keywords: corporate citizenship; responsabilidad social empresarial (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2007
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