Corporate Social Responsibility

The term “corporate social responsibility” (CSR) has a long and complex history. Today, it stands as a theory- and practice-based dialogic space that is still indefinite and perhaps indefinable, where a company’s commitment is conceived and carried out on the basis of a given value system. Although it is difficult for the concept to find a precise time allocation, CSR dates back to the 1950s and to the first scientific assumptions concerning entrepreneurs, managers, and busi- nessmen (Bowen 1953). However, the assump- tion that the economic action generates higher responsibilities or implies moral and economic obligations is, with no doubt, an ancient idea that lies at the basis of any entrepreneurial initiative. This postulation derives from the fact that the firm is, in substance, a human implant. In other words, it is a man’s tool used in the economic field as well as a particular type of organization enabling the satisfaction of men’s needs within the society which, at turns, allows the creation of other communities.