Epistemological bases of administration related to the development of corporate social responsibility

Abstract

Corporate social responsibility has evolved from a philanthropic practice to a consolidated strategic axis in modern administration. This research aims to analyze the epistemological foundations of corporate social responsibility in the administrative framework, highlighting its historical evolution and its transformation from the theoretical and normative perspectives that have influenced its institutionalization. A documentary methodology based on a review of sources was used, focusing on terms such as epistemology, CSR, and administrative theories, to identify the philosophical currents that have shaped the concept over time. Although the antecedents of CSR are found in ancient ethical standards, its modern formalization began in 1953 with Howard Bowen. Since then, there has been an epistemological shift from positivism toward interpretive and critical approaches, with the emergence of models such as Carroll's Pyramid, Stakeholder Theory, and the Triple Bottom Line. The discussion highlights how these approaches have redefined CSR as part of the business strategy, aimed at generating shared value and responding to ethical, regulatory and social demands, concluding that CSR today represents an essential tool for corporate sustainability and reputation, covering topics such as diversity, ethics and governance.