Perspectivas teóricas usadas para el estudio de la responsabilidad social empresarial: una clasificación con base en su racionalidad

Based on an in-depth review of relevant literature published in the last 38 years, this work has two main objectives. First of all, it is aimed at identifying, reviewing, and synthe-sizing theories used in the literature for studying Corporate Social Responsibility (CSR). It discusses both the fundamental premises and the main criticism to which it has been subject. Secondly, it is geared toward classifying these theories by means of the application of the two following criteria: (i) the underlying primary rationality of each theory, and (ii) the conception of the role of business institutions in the society for which they advocate. This classification is a useful tool for properly combining theoretical perspectives and various rationalities, thus enriching the work of those who are concerned with the study of CSR.