¿De qué son responsable las empresas, ante quien y para qué? Un enfoque de bien común en materia de Responsabilidad social empresarial

Abstract

This theoretical article develops a common good approach to corporate social responsibility (CSR). The first part of the paper contextualizes our contribution in the existing literature on CSR. A common good approach to CSR does not simply add yet another theory to those already structuring the field, but rather builds on and unifies three existing bodies of literature. The second part proposes a new understanding of CSR based on the normative conditions required for the existence of a dynamic equilibrium in a system of basic common goods. This allows us to capture the concept of CSR as an obligation to contribute to the creation of common-good dynamics in a society. In order to establish the practical dimension of this redefinition, the conclusion show this approach makes it possible to deconstruct the notion of “shared value creation” advanced by Porter and Kramer (2011) as an overarching concept that leaves behind all talk of CSR.