La responsabilidad Social Empresarial (RSE) en Europa: la apuesta por un nuevo modelo de empresa. Una revisión crítica desde la ética empresarial

The purpose of the present article is twofold. On one hand, it expounds the development of the European discourse on the need to incorporate social and environmental values and principles into business management in order to reach high levels of competitiveness and social cohesion. On the other hand, the article offers a model of Corporate Social Responsibility (CSR) based on discourse ethics theory that allows us to set boundaries to the definition and scope of the responsibilities of businesses, and to contribute some practical orientations on how this model operates in practice.