The main argument of this paper is that, within the context of corporate reestructuring, if considerations about corporate social responsibility are constrained by the dominant economic logic of net present value calculation.Firstly, the literature on corporate social responsibility will be reviewed, showing its main theoretical approaches: the normative and the instrumental approaches. It's proposed that the business orientation on stakeholder relations will indicate whether the normative or instrumental use of corporate social responsibility is considered when deciding on corporation reestructuring.