Abstract
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.© 2015, School of Accounting and Management, National Autonomous University of Mexico. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Accounting and Management. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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