La RSE : de la incoherencia teórica al incumplimiento intencional de propósitos. Una aproximación en Colombia

Abstract

The Corporate Social Responsibility, CSR, neither is a new topic in Latin America nor Colombia. Last thirty years, the peak of CSR in human being has been more and more increased. This topic has created a prolific and broad field for theoretical approaches, for several commitments and pacts that involves corporations, government, international organizations and civilian.

Then, it s important to tackle the philosophy and application of CSR, observing the direction made by development s models that have like a first priority the economic growth, on opposite sense, the models focused on human development. The diversity of approaches has an origin similarity, they were inspired in basic needing of people, human development and in sustainable development especially; and inspired in the philosophy of the CSR elaborated by international organizations and NGOs.

The relevance of the CSR`s application is an opinion and voluntary of the corporations in accordance with the local environment that they are living, and this has contributed to an incongruity as for conceptualization and implementation. In this scenario, the research propose to contribute a point of view and reflection`s spaces about the most important and actual concepts of CSR.