This article presents research that sought to understand the spread of corporate social responsibility (CSR) from the perspective of instrumental and substantive rationality. A study of multiple cases enabled a deeper understanding of this phenomenon, leading to the identification of categories of observation and the generation of proposals for further studies. The theoretical framework was built on the concepts of corporation, substantive rationality, instrumental rationality and corporate social responsibility. The cases of fourteen corporations from seven different industries were analyzed. This analysis revealed the predominance of elements of instrumental rationality in the CSR initiatives undertaken, showing the underlying utilitarian calculation involved. Our findings contribute to refinement of the concept of corporate social responsibility and create an analytical model that can be used to evaluate discourse about CSR in other types of business organizations and other contexts, as well as contribute to deepening theoretical discussion and to raising new issues on the topic.
Corporation; Social responsibility; Corporate social responsibility; Substantive rationality; Instrumental rationality
