MAINSTREAM THEORIES ON NORMATIVE CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS FROM CATHOLIC SOCIAL THOUGHT

In spite of the variety and complexity of approaches related to Corporate Social Responsibility (CSR), there are some proposals which have become mainstream theories on normative in this field. Among them the following stand out: a) Corporate Social Performance Theory, b) Fiduciary Capitalism Theory, c) Stakeholder Theory, d) Corporate Citizenship Theory. Those theories generally include a certain vision of the human being and a philosophical concept of the firm and the society, although sometimes in an implicit manner. Catholic Social Teaching (CST) has also a vision of the human being, the firm and the society, which can be contrasted with those mainstream theories on CSR. The aim of this paper is to present the above-mentioned theories on CSR and to outline their philosophical bases, and evaluating them from the Catholic Social Teaching perspective