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Over the last century, companies have transcended the mere act of doing business and have progressively diversified their functions to other areas such as philanthropy, social activity, human rights and environmental care. This set has been defined as Corporate Social Responsibility (CSR). This concept does not have a unique definition and is considered a voluntary and non-compulsive activity. It has received a new boost with the UN Sustainable Development Goals. Despite the great progress, the development of the discipline has been characterized by its complexity since its main characteristic is the heterogeneity of variables and actors to take into account. Consequently, gray areas and lagoons are perceived on which it is necessary to inquire. The result is that companies still hide behind the image of CSR to favor business growth.

Crecimiento empresarial vs. Responsabilidad social. ¿Complementación o conflicto de categorías?