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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
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    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

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