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This article provides, –supported on the analysis of recent literature on business ethics and CSR– an original and integrative conceptual framework that emphasizes the importance of the theoretical foundation of ethics based on an adequate anthropological model and the need to establish CSR policies from a strategic approach. Presents an illuminating overview of the relationship between different concepts of management that have direct implications on the design and implementation of ethics and CSR in organizations, including topics as leadership, corporate culture, organizational theory and corporate governance, among others.
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