“The new socioeconomic situation, marked by greater uncertainty and new risks and opportunities for the business sector, is introducing changes in the conception of CSR. The transversal analysis of these allows to anticipate new trends in the management of the sustainability of organizations , Mediated by the Sustainable Development Goals (ODS) and the Sustainable Development Agenda.
The concept of CSR, once developed advanced tools applicable to business management, is evolving towards a more primordial conception that more exhaustively describes the relationships between organizations and society. We speak of a much more transversal, mediatic and belligerent conception, capable of revealing the existence of communicating vessels between economic and financial performance, social performance and environmental performance. That is to say, without economic-financial sustainability we can not speak of social sustainability and environmental sustainability, and vice versa.
“The specialization of CSR should be reduced and integrated into the process of the organization”
The tendency to use increasingly the concept of sustainability to redefine, rethink and reprogram the relations of organizations with their environment also allows to incorporate discourses increasingly present in the social debate that have been tangential to the concept of CSR: circular economy, economy Ecological, economics of the common good, etc. The concept of sustainability makes it possible to describe in a more exhaustive way the relationships of organizations with their environment, increasingly removed from a reductionist conception associated with philanthropy or social action. CSR is able to respond to a smaller world of concerns, and sustainability is a much more transversal and interdisciplinary concept. “
Francisco Cortés García, professor of the UNIR.