This article explores the content and development of the concept of social responsibility. For this, it is based on the definition of the European Commission which states the following: "Corporate Social Responsibility is the voluntary integration by companies of a series of social and environmental concerns in their commercial operations and in relations with their interlocutors”. From this definition the analysis will seek to confront the current reality of CSR and raise some considerations to consider. Consequently, the emphasis is first on mentioning the aspect of voluntariness since it is the company itself that decides its participation. Second, mention is made of the personal decision of the company given that the author questions who is ultimately the one who must make the decision within the company. For this, the author thinks the need to give an internal focus of corporate s...

El autor explora las posibilidades de desarrollo de la Responsabilidad Social Empresarial en España, la implantación de nuevos codigos tales como "sostenibilidad", "inversión socialmente responsable" entre otros , son analizados.

This article explores the content and development of the concept of social responsibility. For this, it is based on the definition of the European Commission which states the following: "Corporate Social Responsibility is the voluntary integration by companies of a series of social and environmental concerns in their commercial operations and in relations with their interlocutors”. From this definition the analysis will seek to confront the current reality of CSR and raise some considerations to consider. Consequently, the emphasis is first on mentioning the aspect of voluntariness since it is the company itself that decides its participation. Second, mention is made of the personal decision of the company given that the author questions who is ultimately the one who must make the decision within the company. For this, the author thinks the need to give an internal focus of corporate s...