Resumo

ACCINELLI GAMBA, Elvio  e  DE LA FUENTE GARCIA, José Luis. Corporate social responsibility, business activities and sustainable development: Mathematical model of business decisions. Contad. Adm [online]. 2013, vol.58, n.3, pp.227-248. ISSN 0186-1042.

In this paper we review the literature related to corporate social responsibility, emphasizing its relationship to sustainable development, description and evolution, as well as different thoughts regarding the actions that might be expected from companies in relation to corporate social responsibility, a situation that is presented through a mathematical model, introduced by using a matrix that allows us to present the different ways in which a company can act to address this kind of decisions. We conclude that, under some social and technical conditions, companies will choose a sustainable corporate social responsibility policy, as a consequence of the environmental damage of their own operations. It is also shown, that it is possible for a central authority to design an incentives policy that can make companies choose a sustainable policy, even if the discount rate is high.

Palavras-chave : sustainable development; corporate social responsibility; organizational management; decision making.