TREND AND PROSPECT OF CORPORATE SOCIAL RESPONSIBILITY

Abstract

In recent years it was intensified by companies the action of incorporating their strategic and operational concepts related to Corporate Social Responsibility, Sustainability and Stakeholder Theory. The confluence and interaction of the concepts of these three constructs both in doctrine and in the actions of companies generated in these very different answers, speaking on strategies, policies and shares representing idiosyncratic interpretations of each concept, showing a unique relationship between them situation that hinders the proper classification of each entrepreneur performance. As a first objective, this bibliographic research analyzes the historical evolution of the three named concepts, examining their origins and initial ideas and their mutual interaction and interrelation. The second objective, we sought to develop an instrument that would allow a more accurate characterization of entrepreneurs socio-environmental actions on firmer foundations that denominations that companies allocated to these actions. Based on the investigation, and adapted for this scheme Galbreath (2006), it was possible to obtain a tool to differentiate entrepreneurs socio-environmental actions based on the theory on which design their policies and actions fundamentals. Also, this instrument facilitates the ordering of the doctrinal contributions in these issues. Finally, a prospective hypothesis of the three concepts developed in research is proposed.