المستخلص: |
The research paper explored the origin and scientific development of the concept of corporate social responsibility (CSR), and the logical foundations of this concept. This paper also attempted to introduce a comprehensive definition of this concept and an initial model to evaluate the performance of corporate in the field of CSR. The paper concluded four results as follows: First: The idea of CSR had emerged in the 17lh century, and the concept of CSR started to apply in the 19th century when USA issued the antitrust law in 1887. The CSR concept is more linked to the economic schools of Social liberalism and ordoliberalism. Second: The philosophic logical foundation of CSR evolved over centuries, from positive freedom to business ethics , then to corporate governance , and now it evolved into new social contracts. Third: There arc main elements of the CSR concept: a formal obligation of corporate to apply CSR, a belief of corporate that CSR is important , an obligation of corporate to balance its interests and interests of the stakeholders , an obligation of corporate to protect the environment and the society, an adherence of corporate to participate in social enterprises, and an adherence of stakeholders to support the corporate to expand its activities in the society, reaching to the sustainable development of all parties within the framework of a new social contract. Fourth: The paper proposed an initial model of scientific indicators to evaluate the performance of corporate in the field of CSR.
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