Revistes Catalanes amb Accés Obert (RACO)

El Enfoque estratégico de la responsabilidad social corporativa: revisión de la literatura académica

Daniela Toro


Even Since the 1970`s several studies have been carried out in order to identify the relationship between Corporate Social Responsibility (CSR) and financial profit. The results have not been homogeneous and so far no definitive conclusion has been reached. Recently a group of researchers have linked CSR with business strategy and state that what distinguishes those cases in which CSR is related to a positive financial performance is its consideration and design as a social strategy closely related and embedded in the business strategy. The aim of this research is to review some of the authors that have contributed with their researches to this field.

CSR has been approached form the academic and the business field and its definition vary from one view to other. Even inside the academy definitions are not alike. According to Garriga and Mele (2004) there are four major areas in which CSR theories may be categorized: instrumental, political, integrative and ethical. And even though this research is exhaustive and includes most of the different theories and approaches I consider it might be useful to pay special attention to a field that is gaining in importance due to the number of researches related to it. That is the consideration of CSR as a social strategy capable of generating value to the firm and aligned and coherent with the business strategy.

I will intend to review the contributions done in the academic field by a group of authors: Burke y Logsdon (1996), Husted y Allen (2000 y 2001) and McWilliams y Siegel (2001) and based on their contributions I will intend to develop a preliminary theoretical model for the application of social strategies within the firm and then introduce a series of propositions that look to understand and extend the relationship between both type of strategies.

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