THE ROLE OF LAW IN CORPORATE SOCIAL RESPONSIBILITY: BASELINE, PROMOTION, OR LIMITATION?

• Autor: Torres Morales, Miguel Ángel
• Formato: artículo
• Fecha de Publicación: 2026
• Institución: Universidad de San Martín de Porres
• Repositorio: Revistas - Universidad de San Martín de Porres
• Lenguaje: español
• OAI Identifier: oai:revistas.usmp.edu.pe:article/3483
• Enlace del recurso: https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/3483
• Nivel de acceso: acceso abierto

In recent decades, Corporate Social Responsibility (CSR) has been understood not only as a business development strategy but as an essential component of corporate identity itself. Consequently, it becomes important to analyze the role that law plays in relation to this business approach. To do so, it is necessary to revisit the purpose of law from a comprehensive perspective, such as the one proposed by the Three-Dimensional Theory, which examines law as the integration of conduct, norms, and values, and to contrast this with the challenges posed by the development of CSR. Although CSR is generally considered voluntary in nature, it is undeniable that the law serves not only as its baseline but also as a factor that can either promote or, on the contrary, hinder and discourage its development through excessive regulatory burdens, unclear rules, or poorly designed incentives. In this context, the aim of this research is to identify the role that Peruvian law currently plays—and should ideally play—in the development of CSR. The methodology used in this study is correlational-explanatory, with the purpose of analyzing the role of law in relation to the business strategy and approach identified as CSR, as well as the potential consequences it may generate. The research adopts a qualitative approach, seeking to explain the fundamental role of law within CSR.