Corporate social responsibility: between conviction and convenience

Abstract

Based on the theoretical approach to Corporate Social Responsibility, it takes up the debate on the social mission of the company from a critical perspective. For this, it’s made a qualitative approach, through the model developed by Boston College, in six companies located in various regions of Mexico that have distinct granted by the Mexican Center for Philanthropy (Socially Responsible Enterprise/ corporate citizenship) or the Secretary Labor and Social Welfare of Mexico (Family Responsible Company). The results showed that large companies are deploying more activity on behalf of the RSC, thus confirming the relationship between social and financial performance and the nature of the business is a central contingent factor that determines the degree business involvement in social affairs. Finally, there is a need to analyze the role of certifiers and lucrative industry around it is generated, emerging a questioning about whom should be responsible for the regulation of economic activity.