Análisis exploratorio de la responsabilidad social empresarial y su dicotomía en las actividades sociales y ambientales de la empresa

Briseño García Arturo (), Lavín Verástegui Jesús () and García Fernández Francisco ()
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Briseño García Arturo: Universidad Autónoma de Tamaulipas
Lavín Verástegui Jesús: Universidad Autónoma de Tamaulipas
García Fernández Francisco: Universidad Autónoma de Tamaulipas
Authors registered in the RePEc Author Service: Francisco García Fernández

Contaduría y Administración, 2011, vol. 56, issue 1, 73-90

Abstract: While a considerable number of companies make their social and environmental contributions on a superficial level, being criticized by society for a non-genuine interest towards their responsibilities, there are others who have further developed the concept of a socially responsible business, not only as an element of a marketing plan but also as a key component of its business strategy. However, despite all improvements that have been recently achieved around the development of a company’s responsibilities, both academically and in business practice, the concept continuously navigates, generally among two opposite positions creating a dichotomy as to the critical elements of Corporate Social Responsibility (CSR). This research paper explores some of the opposing ideas in the current csr literature and argues that the dialectics presented around the csr debate has produced a diversification in the company’s knowledge and practices related to social and environmental activities resulting in opposite postures. Nevertheless, a common area can exist where ideas converge and permit a solution for an increasingly difficult and accurate implementation of the CSR concept.

Keywords: responsabilidad social empresarial (RSE); dicotomía; estrategia socialmente responsable; ética empresarial; pequeñas y medianas empresas (Pyme) (search for similar items in EconPapers)
Date: 2011
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