IDEAS home Printed from https://ideas.repec.org/a/col/000452/016287.html
   My bibliography  Save this article

Global Proposal for a Business Classification According to Corporate Social Responsibility Practices

Author

Listed:
  • David Daniel Pena Miranda
  • Antoni Serra Cantallops
  • Rubén Darío Muñoz González

Abstract

Despite the interest generated by the study of Corporate Social Responsibility (CSR) in the academic world, the concept has not been uniformly welcomed yet, generating a large number of defi-nitions that have created confusion in its application. Using this reality as a starting point, this paper aims to contribute to the analysis, discussion and construction of epistemic-practical models in order to allow a better understanding of the concept of CSR and, more particularly, the CSR practices performed by companies under the watchful eye of the different interest groups in society. After an extensive literature review and application of the methods of analogy, analysis and synthesis, the study provides a new defini-tion of CSR as a contribution to its own construction, followed by a universal proposal for the classification of companies according to their CSR practices.

Suggested Citation

  • David Daniel Pena Miranda & Antoni Serra Cantallops & Rubén Darío Muñoz González, 2016. "Global Proposal for a Business Classification According to Corporate Social Responsibility Practices," Revista Equidad y Desarrollo, Universidad de la Salle, issue 27, pages 15-35, December.
  • Handle: RePEc:col:000452:016287
    DOI: 10.19052/ed.3762
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.19052/ed.3762
    Download Restriction: no

    File URL: https://libkey.io/10.19052/ed.3762?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Kaptein, Muel & Wempe, Johan, 2002. "The Balanced Company: A Theory of Corporate Integrity," OUP Catalogue, Oxford University Press, number 9780199255511.
    2. Maignan, Isabelle & Ferrell, O. C., 2003. "Nature of corporate responsibilities: Perspectives from American, French, and German consumers," Journal of Business Research, Elsevier, vol. 56(1), pages 55-67, January.
    3. Nada K. Kakabadse & Cecile Rozuel & Linda Lee-Davies, 2005. "Corporate social responsibility and stakeholder approach: a conceptual review," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 1(4), pages 277-302.
    4. Adriana Patricia López Velásquez & Angie Quiroga & Claudia López Zuleta & Marisol Torres Rodríguez, 2006. "La responsabilidad social de las empresas bogotanas y su relación con el empleo y la pobreza," Revista Equidad y Desarrollo, Universidad de la Salle, issue 6, April.
    5. Davis, Keith, 1967. "Understanding the social responsibility puzzle," Business Horizons, Elsevier, vol. 10(4), pages 45-50.
    6. E. Bigné & R. Chumpitaz & L. Andreu & V. Swaen, 2005. "Percepción de la responsabilidad social corporativa: un análisis cross-cultural," Post-Print hal-00255022, HAL.
    7. Freeman, R. Edward & Liedtka, Jeanne, 1991. "Corporate social responsibility: A critical approach," Business Horizons, Elsevier, vol. 34(4), pages 92-98.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lei Wang & Heikki Juslin, 2011. "The effects of value on the perception of corporate social responsibility implementation: A study of Chinese youth," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(4), pages 246-262, July.
    2. Silke Machold & Pervaiz Ahmed & Stuart Farquhar, 2008. "Corporate Governance and Ethics: A Feminist Perspective," Journal of Business Ethics, Springer, vol. 81(3), pages 665-678, September.
    3. Dopico-Parada, Ana & Rodríguez-Daponte, Rocío & González-Vázquez, Encarnación, 2014. "Avaliação da RSC pelo consumidor e medição do seu efeito sobre as compras," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(1), January.
    4. Alejandro Alvarado-Herrera & Enrique Bigne & Joaquín Aldas-Manzano & Rafael Curras-Perez, 2017. "A Scale for Measuring Consumer Perceptions of Corporate Social Responsibility Following the Sustainable Development Paradigm," Journal of Business Ethics, Springer, vol. 140(2), pages 243-262, January.
    5. Nazamul Hoque & Abdul Rahim Abdul Rahman & Rafiqul Islam Molla & Abu Hanifa Md. Noman & Mohammad Zahid Hossain Bhuiyan, 2018. "Is corporate social responsibility pursuing pristine business goals for sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1130-1142, November.
    6. Sergiy D. Dmytriyev & R. Edward Freeman & Jacob Hörisch, 2021. "The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management," Journal of Management Studies, Wiley Blackwell, vol. 58(6), pages 1441-1470, September.
    7. Angeloantonio Russo & Antonio Tencati, 2009. "Formal vs. Informal CSR Strategies: Evidence from Italian Micro, Small, Medium-sized, and Large Firms," Journal of Business Ethics, Springer, vol. 85(2), pages 339-353, April.
    8. Hana Hlochova, 2019. "The Origins of CSR In Theory and Practice: Chapter from CSR History In The CEE Region," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 10(4), pages 84-101, December.
    9. Daewook Kim & Myung-Il Choi, 2013. "A Comparison of Young Publics’ Evaluations of Corporate Social Responsibility Practices of Multinational Corporations in the United States and South Korea," Journal of Business Ethics, Springer, vol. 113(1), pages 105-118, March.
    10. Muel Kaptein, 2023. "A Paradox of Ethics: Why People in Good Organizations do Bad Things," Journal of Business Ethics, Springer, vol. 184(1), pages 297-316, April.
    11. Luger, Michaela & Hofer, Katharina Maria & Floh, Arne, 2022. "Support for corporate social responsibility among generation Y consumers in advanced versus emerging markets," International Business Review, Elsevier, vol. 31(2).
    12. Marcelo Royo-Vela & Jonathan Cuevas Lizama, 2022. "Creating Shared Value: Exploration in an Entrepreneurial Ecosystem," Sustainability, MDPI, vol. 14(14), pages 1-23, July.
    13. Gema Lobillo Mora & Xavier Ginesta & Jordi de San Eugenio Vela, 2021. "Corporate Social Responsibility and Football Clubs: The Value of Environmental Sustainability as a Basis for the Rebranding of Real Betis Balompié in Spain," Sustainability, MDPI, vol. 13(24), pages 1-16, December.
    14. Heidi Weltzien Hoivik & Domènec Melé, 2009. "Can an SME Become a Global Corporate Citizen? Evidence from a Case Study," Journal of Business Ethics, Springer, vol. 88(3), pages 551-563, September.
    15. Jill Brown & William Forster, 2013. "CSR and Stakeholder Theory: A Tale of Adam Smith," Journal of Business Ethics, Springer, vol. 112(2), pages 301-312, January.
    16. M. Rosario González-Rodríguez & M. Carmen Díaz Fernández & Biagio Simonetti, 2016. "Corporate Social Responsibility perception versus human values: a structural equation modeling approach," Journal of Applied Statistics, Taylor & Francis Journals, vol. 43(13), pages 2396-2415, October.
    17. André, Kévin, 2013. "Why Should Business Education Care About Care? Toward an Educare Perspective," ESSEC Working Papers WP1315, ESSEC Research Center, ESSEC Business School.
    18. Lucia Gatti & Babitha Vishwanath & Peter Seele & Bertil Cottier, 2019. "Are We Moving Beyond Voluntary CSR? Exploring Theoretical and Managerial Implications of Mandatory CSR Resulting from the New Indian Companies Act," Journal of Business Ethics, Springer, vol. 160(4), pages 961-972, December.
    19. Carmen Berné-Manero & Marta Pedraja-Iglesias & Pilar Ramo-Sáez, 2017. "Socially responsible markets involved in the consumer-organization identification process," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 14(2), pages 179-196, June.
    20. Heidi Reed, 2024. "“When money is more valuable than people…”: The pandemic as a call for business to care," Gender, Work and Organization, Wiley Blackwell, vol. 31(2), pages 435-455, March.

    More about this item

    Keywords

    Corporate Social Responsibility; sustainable development; ethics; practices; business classification;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000452:016287. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adriana Otálora Buitrago (email available below). General contact details of provider: https://edirc.repec.org/data/eclasco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.