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This article aims to analyze the theoretical evolution of Corporate Social Responsibility (CSR) to determine the different conceptions that have had up to the present. Corporate Social Responsibility has been understood as a key strategy by the organizations, to maintain the company-middle relationship in a stable way. Thus, it has been envisioned in recent years, that CSR has taken greater force worldwide, becoming one of the most discussed issues today. However, there are large conceptual variations on key points that affect the scope of CSR, allowing in practice, each organization adapts its different theories to their needs. In this sense, the need arises to approach this concept from a holistic dimension starting from the analysis of the different conceptions that have on this one. For this, methodologically, a bibliographic exploration was carried out from a descriptive approach, through the consultation of information in private and freely accessible databases, such as Redalyc, Scielo and Scopus; Making use of descriptors such as “Social Responsability”, “Corporate Social Responsibility”, “Social Responsability & theory” among others; The information was collected in bibliographic records that were systematically analyzed, arriving at the conclusion that over time theories have played an important role for the empirical development of responsible practices within the organizations, for which theoretical standardization Is important for the implementation of CSR to have a real impact on its results.

Análisis de la evolución teórica de la responsabilidad social empresarial