Corporate Social Responsibility: Is it a Commitment or an Opportunism?
Bernabé Escobar Pérez
José María González González
We can find a traditional discrepancy in the specialized literature about the concept of Corporate Social Responsibility. Also, we assist to a contradictory situation: on one hand, many organizations are developing Corporate Social Responsibility projects; on the other hand, there is an important proliferation of news about these organizations that question the true objective of their commitment with the Corporate Social Responsibility. For it, we have developed a case study that has allowed us to verify that an important organization from Spain is using the Corporate Social Responsibility as a publicity instrument. This organization has adopted the Corporate Social Responsibility in a formal way to get its legitimacy in front of its main stakeholders.
Church accounting, double entry bookkeeping, cathedral of Toledo.
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