Abstract:

The Corporate Social Responsibility (CSR) is the subject of permanent theoretical debates and the constant object of a company's business practices but also of some controversy. This makes it necessary to bring some valid arguments to support the growing role of CSR in the company' s efforts to achieve its objectives. This article aims to contribute to a better understanding of CSR issues and how it may help by better meeting the demands of society. It begins with a brief overview of the phenomenon of social irresponsibility which is justifying a better understanding of CSR issues. Therefore, the second part deals with the concept and the improved content of CSR which includes an author’s proposal of a new updated structure of the CSR content and ends with the presentation of its potential contribution to the company's performance and to better satisfy the demands of society. The conclusions highlight the main ideas and arguments of the article. At first, they present the arguments in favor of CSR that are justified by the changes in contemporary society and then the ones which stems from the fact that the companies are members of the society. The article has as support the idea of Riley (2012) who argues that "ignoring CSR potentially damage stakeholders, embracing CSR creates value".

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