Corporate social responsibility (CSR) can be defined as a “concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment” (European Commission 2001, p. 4). The basic notion of CSR “is the idea that it reflects the social imperatives and the social consequences of business success” (Matten and Moon 2008, p. 405). In that sense, the European Commission presented a new definition of CSR as “the responsibility of enterprises for their impacts on society” (European Commission 2011, p. 7). The Communication of the European Commission at the end of 2011 underpinned the adverse effects of the economic and social crisis, as they have damaged consumer confidence and levels of trust in business and “have focused public attention on the social and ethical performance of enterprises” (European Commission 2011, p. 5). CSR is an umbrella term overlapping with some and being...

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Business ethics,Sustainable development,Triple bottom line

• Economia e Gestão - Ciências Sociais