RT info:eu-repo/semantics/article T1 Definition of Corporate Social Responsibility as a Management Philosophy Oriented towards the Management of Externalities: Proposal and Argumentation A1 Licandro, Oscar A1 Vázquez Burguete, José Luis A1 Ortigueira Sánchez, Luis Camilo A1 Correa, Patricia A2 Comercializacion e Investigacion de Mercados K1 Ecología. Medio ambiente K1 Economía K1 Marketing K1 Corporate social responsibility K1 Management philosophy K1 Externalities K1 Stakeholders K1 Definition K1 Classification AB [EN] The purpose of this paper is to contribute to the theoretical discussion on the best way todefine Corporate Social Responsibility. The methodology used is a bibliographic review through asearch for articles in different catalogues (Redalyc, Ebsco, JStor, SAGE, Science Direct, and Springer),focusing on articles that addressed the study of definitions of this concept. The different ways ofdefining it are identified and analysed in order to find a definition can encompass all the others.The paper also proposes that locating this concept at the level of management philosophy (and notsimply as a desirable or expected behaviour) facilitates the construction of agreements around aconsensual definition, unlike under the predominant behavioural approach of its conceptualisationas corporate behaviour. The paper concludes by proposing to define Corporate Social Responsibilityas a management philosophy based on the responsible management of the company’s operationalexternalities on stakeholders, society, and the environment. It is concluded that this definitioncontributes to the theoretical discussion, strengthens empirical research, and improves the applicationof Corporate Social Responsibility in the corporate world. PB MDPI LK https://hdl.handle.net/10612/19156 UL https://hdl.handle.net/10612/19156 NO Licandro, O., Vázquez-Burguete, J. L., Ortigueira, L., y Correa, P. (2023). Definition of Corporate Social Responsibility as a Management Philosophy Oriented towards the Management of Externalities: Proposal and Argumentation. Sustainability , 15(13), 10722. https://doi.org/10.3390/SU151310722 DS BULERIA. Repositorio Institucional de la Universidad de León RD 30-may-2024