From the first discussions on Corporate Social Responsibility (CSR) in the 1950s to today, there is evidence of a ramification of concepts associated with CSR that produce a web of relationships that evolves in different directions. This paper analyses the conceptual structure of the CSR field, contributing to understanding its development and evolution between 1975 and 2021, opening a discussion of what these concept relationships might show in the understanding, development, and future application of CSR in business and society. For this purpose, networks of concepts were identified by using the SciMAT software on 6861 papers obtained from the WOS database in the Business and Management categories in the field of study. The results show that the field still appears to be far from understood and is very focused on the interests of companies. We offer and opportunity to rethink its purpose from a perspective that integrates other dimensions that concentrate on the society–business relationship. Based on these results, this study presents new research directions to explore both the drivers and results of the application of CSR.

El modelo de asignación de costes de Varela-Laso et al. [1] fue aplicado en una facultad de una Universidad pública chilena. El modelo propuesto es una adaptación al sistema de costeo basado en actividades (ABC) presentado por Kaplan y Cooper [2] que considera en una primera etapa la identificación de objetos de costes intermedios, correspondientes a los diversos resultados de la gestión universitaria: docencia de pregrado, docencia de postgrado, investigación, administración académica, perfeccionamiento, entre otros.

Higher education institutions contribute to society in multiple ways through the technical and professional formation of the population and disseminating new information. This diversity of objectives that interact with each other hinder both the acquisition and the allocation of resources. In other words, they affect the institutions' capacity to meet costs at a given level of financing or income. For this reason, the costs attributable to degrees bestowed by educational institutions help to provide critical financial information, especially when computing the margin between income and expenses, evidencing the efficiency in resource consumption, and significantly aiding in the decision-making process. This article presents an integral and flexible methodology for designing an Activity-Based Costing system to determine the costs of degrees bestowed by higher education institutions applying the method to a Chilean public university. The results highlight nine degrees with a surplus and one with a financial deficit, the high impact on the cost of degrees stemming from the distribution of efforts of academics in the varied activities undertaken, the effect of grants among degrees, and other results of university administration, indicating the relevance of these models for the definition of government policies. Furthermore, these results' contribution in a current global context is discussed where institutions are found to be devising readjustments to their activities that have been affected by confinement caused by the global SARS-CoV-2 virus pandemic. Keywords: Costing in educational institutions; costs of degrees; activities-based costing in education; higher education institutions; Chile