المستخلص: |
Studying the corporate social responsibility (CSR) is to analyze voluntary approaches in which companies for profit undertake to respect, beyond their objective of economic efficiency, social and environmental requirements, and to improve relations with all parties affected by their activities; We can watch the theoretical parallels with concepts such as corporate social performance, societal orientation, corporate citizenship, sustainability, or socially responsible investment. For each of these fields have emerged different approaches to CSR: normative, evaluative, certifying, etc. These multiple approaches have themselves given rise to a process of “ethics formalization”, through the emergence of new tools, new standards and new forms of regulation.
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