Abstract
The subject of the arguments that give legitimacy to Corporate Social Responsibility has been scarcely addressed in the academic literature. This problem is aggravated by the fact that there are different ways of defining the concept, which raises the question of whether the authors are using the same arguments to legitimize different definitions. This problem is addressed here, based on a bibliographical revision. A classification of the arguments was first built into three categories which were later related to four ways of defining Corporate Social Responsibility, based on the analysis of the content of academic articles on different issues related to the subject, whose authors propose a definition of the concept and provide arguments to legitimize it. The analysis of these articles show that the same arguments are used to substantiate different ways of defining this responsibility. This result raises a theoretical problem, generates alerts for empirical research, and helps explain the lack of consensus among the actors responsible for promoting and applying social responsibility in the corporate world.
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