Objective: Recognize as concepts, from a set of statements considered as concepts of Corporate Social Responsibility, those that fit into the propositions of the Analytical Theory of Concepts, with the aim of identifying what is a concept about Corporate Social Responsibility in a group of previously selected statements.
Theoretical Framework: Dahlberg's Analytical Concept Theory (1978a. 1978b) stands out, supported by Dixit (2023), Ewanlen & Yuosou (2023), İzmir (2023) and others mentioned in their own subsection, in addition to Elkington (2012) and Hjørland (2009), providing a solid basis for understanding the context of the investigation.
Method: The methods used in this research include qualitative and descriptive research with content analysis, collected from 97 documents published in 2023, collected from the Capes database; Ebsco and Google Scholar; in addition to other compositions directly from free search engines and publishers' websites.
Results and Discussion: The conceptual meaning of Corporate Social Responsibility (CSR) follows the managerial positioning in its environment, seeking to maximize profitability, directly reflecting on the society that surrounds it, with the human factor as the final process. Of the concepts raised and accepted as concepts, the following aspects were: continuous and regular commitment; organizational behavior; ethical standards; self-regulation and strategic management.
Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the academic field, with the formation of corresponding theoretically based concepts, entering the applied area by enabling the decision-maker to better understand the actions of Social Responsibility. These implications can cover areas such as Information Science, Knowledge Science and other areas.
Originality/Value: By observing the conceptual formation of Corporate Social Responsibility, this study contributes to the literature by providing interested parties with the appropriate positioning of what a concept is in Corporate Social Responsibility with the inclusion of 10 validated authors/concepts. The relevance and value of this research are evidenced by bringing to light the understanding that not everything that is considered a concept of Corporate Social Responsibility can be classified as a concept, since for the proper construction it is necessary to observe parameters that fit it into one of the theories of concepts – in this particular case, the Analytical Theory of Concept.