From the global Compact to the Code of Conduct 2021
Other Titles: 
Right Human Technical note 2
Corporate social responsibility
Code of conduct
Non-financial report
Issue Date: 
By the end of the Twentieth Century, many new terms arose evidencing the need to build a safer frame for developing people and companies, in balance with nature and environment. Those are the origin of what we know now as Corporate Social Responsibility (CSR). It is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders. CSR is generally understood as being the way through which a company achieves a balance of economic, environmental, and social imperatives, while at the same time addressing the expectations of shareholders and stakeholders (UNIDO, 2019). But academic literature about Corporate Social Responsibility issues different concepts closely related among them, and to the Triple-Bottom-Line Approach (Elkington, 1994, 1997, 1998) that intends to rationalize the development that promotes economic growing while working on social inclusion and minimizing the environmental impact, but with several nuances.

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