Corporate Social Responsibility is a fairly broad concept and seen from different perspectives, which have caused confusion within organizations that do not recognize what it really means to be socially responsible, by confusing it with charitable works and tax cuts, leaving aside its true meaning. This research shows the evolution of CSR through a timeline that allows to establish the most relevant milestones of this topic and how from the same changes of the environment new concepts and variables are included that determine its development within an organization. A literature review was carried out in different secondary information sources, databases and scientific platforms in order to select relevant articles for the topic, since the main objective is to establish the evolution of the concept over time, thus concluding that the CSR adapts to decades and technological changes.
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Higher Education and Sustainability
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FuenteRevista Colombiana de Contabilidad - ASFACOP