The Outsourcing Theory: Approach, Decision and Corporate Social Responsibility

Abstract


 Purpose. The purpose of the research is to present, from the management field, an updated approach to Outsourcing theory and how this theory converges with sustainable approaches to corporate social responsibility, such as the Triple Button Line and the Stakeholders theory. The foregoing allows us to propose an updated and more up-to-date theoretical model, attached to the guidelines of the Oslo Manual and the objectives of sustainable development.
 Methodology. The document was prepared through a review of specialized literature on outsourcing theory and theories related to sustainable development. Generating a theoretical discussion, providing a new updated and complete theoretical model regarding outsourcing.
 Findings. The document allows to propose a new theoretical model that, in turn, helps managers in making decisions regarding the use of outsourcing and reduce uncertainty, regarding the appropriate and/or feasible scenarios for the acquisition of service.
 Originality. The current literature document related to the theory of outsourcing and incorporates it with theories of sustainability and the environment, generating a broad and practical theoretical framework for managers and/or decision makers in the company. 
 Conclusions and limitations. The outsourcing theory must incorporate issues related to sustainability, such as Corporate Social Responsibility, and direct it to practical application in decision-making related to the service. The document is limited to theoretical issues, inviting to continue with its empirical validation in future investigations.