Superimposition or Continuity? Corporate Social Responsibility in Non–Profit Organizations

The debate on the concept of corporate social responsibility (CSR) first arose from reflection in the managerial disciplines on the relationships between multinational companies and society (Bowen 1953; Friedman 1962; Backman 1975; Sethi 1975; Carroll 1979). For–profit enterprises, especially those of large size, have for many years been the principal subject of studies on the topic.