CORPORATE SOCIAL RESPONSIBILITY "CSR ": AN EXPLORATORY REFLECTION THROUGH THE THEORIES OF CORPORATE GOVERNANCE

Abstract

Corporate Social Responsibility is a social contract between the company (the managers) and the company which obliges the former to take into account the well-being of the latter and to integrate it into the development of its strategies. This implies the imperative integration of social justice and equity in corporate governance for a better creation and distribution of organizational value. This highlights the interaction between governance systems as regulators of power sharing in the company. The objective of this contribution is to clarify, through an exploratory analysis, the explanatory power of theoretical advances on corporate governance in relation to the notion of CSR.