Corporate social responsibility in Economia Aziendale scholars’ theories: A taxonomic perspective

The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s on the subject of corporate social responsibility (CSR).

Through the use of content analysis, possible logical and conceptual similarities between the theories of the scholars and present-day definition of CSR have been identified.

Concepts as ethical values and stakeholders included in definition of CSR come from the thinking of the Italian Economia Aziendale scholars, so that it is possible to get pioneering aspects in the light of the international debate on CSR today.

The originality of this paper derives from the fact that the theme of CSR has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars.