Abstract

BRISENO GARCIA, Arturo; LAVIN VERASTEGUI, Jesús  and  GARCIA FERNANDEZ, Francisco. Exploratory analysis of corporate social responsibility and its dichotomy in the business's social and environmental activities. Contad. Adm [online]. 2011, n.233, pp.73-90. ISSN 0186-1042.

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 : Corporate Social Responsibility (CSR); Dichotomy; Socially responsible strategy; Business Ethics; Small to Medium Enterprise (SME).