Del Euro al Green Deal (1999-2019). De la Responsabilidad Social de las empresas a la integración de la sostenibilidad en el contrato social en la Unión Europea

Abstract

This research analyzes the twenty years of development of corporate social responsibility (CSR) in the European Union (1999-2019) with the aim of examining the fundamental reasons why, for the first, time such a process of promotion of CSR from the European institutions has been carried out. Moreover, using Donaldson and Dunfee´s (1999) theoretical framework of the Integrative Social Contract Theory (ISCT), we try to analyze if that process involves an attempt to modify or establish a new social contract in the relationship between companies and society. The methodological proposal of the investigation is based on hermeneutics and specifically, on the technique of discourse analysis, which, through the interpretation of the basic European texts within its historical context, will try to clarify how this process has been carried out in the EU and what impact it has had so far, analyzing its accelerators, challenges, results and evaluating the future of CSR as a possible normative reference integrated into corporate decisions. Among the contributions made by this research, it is worth highlighting the application of the ISCT to the analysis of the evolution of CSR in Europe, through the conceptualization of its development in three different stages in the European discourse and action. In addition, a series of normative proposals will be incorporated that are expected to help the better development of CSR, already integrated into the concept of sustainability, to strengthen the positive links that unite companies with society, and thus collaborate in its construction in Europe as a compelling normative reference embedded in the core of business, government and organizational decisions.