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Corporate Social Responsibility, Social, economic and environmental improvement voluntary and active contribution by the companies, with the goal of improve their competitive and evaluative situation and their added value.

Corporate Social Responsibility goes beyond law and rules enforcement, bearing in mind the respect and its compliance. In this regard, labour legislation and regulations related with the environment are the starting point of the environmental liability. The compliance of this basic policy doesn't conform the Social Responsibility, but the obligations that any company have to fulfill, just because of their activity.

Under this concept of administration and management are encapsulated a set of practices, strategies and business management system which pursue a new balance between the economic, social and environmental dimensions. Corporate Social Responsibility background date from the XIX century in the context of Cooperativism and Associationism that wanted to reconcile enterprise efficiency with the social and democratic principles, self-help, community support and distributive justice. Nowadays its leading exponents are the Social Economic companies, by definition Socially Responsible Companies.

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