Definition of corporate social responsibility as a management philosophy oriented towards the management of externalities: Proposal and argumentation

Oscar Licandro, José Luis Vázquez-Burguete, Luis Ortigueira, Patricia Correa

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The purpose of this paper is to contribute to the theoretical discussion on the best way to define Corporate Social Responsibility. The methodology used is a bibliographic review through a search for articles in different catalogues (Redalyc, Ebsco, JStor, SAGE, Science Direct, and Springer), focusing on articles that addressed the study of definitions of this concept. The different ways of defining it are identified and analysed in order to find a definition can encompass all the others. The paper also proposes that locating this concept at the level of management philosophy (and not simply as a desirable or expected behaviour) facilitates the construction of agreements around a consensual definition, unlike under the predominant behavioural approach of its conceptualisation as corporate behaviour. The paper concludes by proposing to define Corporate Social Responsibility as a management philosophy based on the responsible management of the company’s operational externalities on stakeholders, society, and the environment. It is concluded that this definition contributes to the theoretical discussion, strengthens empirical research, and improves the application of Corporate Social Responsibility in the corporate world.
Idioma originalInglés
Número de artículo10722
Número de páginas18
EstadoPublicada - jul. 2023

Nota bibliográfica

Funding Information:
The purpose of this document is to contribute to the debate on the best way to define CSR through the formulation and argumentation of a definition of CSR. Therefore, it is a work of theoretical reflection, which is supported by a bibliographical review. But it is not a literature review article. The objective of the work is to build a theoretical definition of CSR as a management philosophy. Consequently, the bibliography is used here as an input for theoretical reflection, which implies that the selection of the literature is carried out based on a conceptual analysis strategy. This differentiates it from bibliographic research papers, where the researcher’s objective is to find certain contents.

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© 2023 by the authors.


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