| Sumario: | The present work is an overview of the theoretical foundations that, from economic sciences, gave birth to the concept of Corporate Social Responsibility (CSR), taking as a starting point the neoclassical standpoints that were focused on confronting the challenges posed by the excessive application of free market proposed by the classical economists. Likewise, the article analyses the approaches that arise from the 1970s in response to the increasingly obvious challenge of mitigating the effects of the externalities generated by the economic system, focusing on the analysis of CSR in the financial Colombian sector.
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