CSR: consistency between discourse and practice of businessmen and man agers

This paper addresses the analysis of the relationship between the discourse of businessmen and managers on the progress that their companies have reached in CSR and the progress actually achieved. It starts with a review of the literature on CSR, from which it follows that there is a different approach to this topic in the academia and in the business field. While the first abounds in conceptual differences and models, the latter has achieved important agreements expressed in standard ISO 26000. Due to this fact, it was chosen to study the incorporation of CSR practices in companies in Uruguay, using a conceptual framework based on five dimensions of CSR, similar to what is implicit in the definitions of ISO 26000. The investigation was based on a survey applied to a universe of companies actively involved in the two main organizations that promote CSR in U ruguay.