Responsibility in future capitalism. Competitiveness, public budget and social behaviour of the enterprise

Nowadays, Corporate Social Responsibility finds itself among the main topics of business thought and it needs of critique and debate to establish its structure and to achieve the necessary coherence. Reviewing some attacks done to corporate social responsibility ideas we will try to show their errors, exposing why those attacks do not affect the value of the CSR ideological basis. The basic principles of the system will be exposed, developing the opportunities that corporate social responsibility offers to future capitalism as a creative and dynamic element. Moreover, we will offer a vision on how CSR can imply greater degrees of freedom, flexibility and efficiency for society as a whole if it is oriented towards a new way of understanding the relations between the private sector and the State with implications over public budget and taxes. This article's proposal aims to open a new line of thought and investigation within the different views of development and implantation of corporate social responsibility. Its conclusions represent the beginning of future technical and empirical work.