Theoretical and conceptual framework of Corporate Social Responsibility and its main strategies of action in SMEs

Abstract

In recent years, the concept of Corporate Social Responsibility (hereinafter CSR) has acquired an increasingly relevant role in today's society, given that in recent decades great importance has been given to responsible actions within companies, with the different social and economic agents demanding a business management model that takes into consideration a triple dimension when developing its productive activity, showing great interest in the economic, social and environmental aspects. In this context, in this paper we delve into the concept of Corporate Social Responsibility through a literature review in order to extract information about its origin, its evolution over time, and to determine the main differences between CSR and other similar concepts in terms of terminology, but with important differences in terms of content and scope of action. In the second section of the paper, we will examine the evolution of CSR over time, and determine the main differences between CSR and other similar concepts in terms of terminology, but with important differences in terms of content and scope of action. In a second section of the paper, and going into the field of action of CSR, we have analyzed the differences that exist between large companies and SMEs when it comes to implementing sustainability criteria, showing those CSR instruments that are most appropriate for SMEs and listing the main tools that enable the evaluation of sustainability within small and medium-sized enterprises.