Since the second half of the 20th century a long discussion on corporate social responsibility (CSR) has been taking place. In 1953, Bowen (1953) wrote Social Responsibilities of the Businessman. Since then, there has been a shift in terminology from the social responsibility of business to CSR. Additionally, this area has grown significantly and today contains variety of theories, approaches and terminologies.
As the starting point for a proper classification, I assume as hypothesis that the most relevant CSR theories and related approaches are focused on one of the following aspects of social reality: economics, politics, social integration and ethics. The inspiration for this hypothesis is rooted in four aspects that, according to Parsons (1961), can be observed in any social system: adaptation to the environment (related to resources and economics), goal attainment (related to politics), social integration and pattern maintenance or latency (related to culture and values).
|Keywords:||CSR, Instrumental Theories, Political Theories, Integrative Theories, Ethical Theories, Corporates, NGOs|
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