Lorena Carolina Navarro Sánchez2026-03-222026-03-222016https://andeanlibrary.org/handle/123456789/49158Citaciones: 7All creation of man implicitly carries a risk, though it is his task to contribute to the reduce this risk and to maximize the social welfare. As part of commitment it has been included CSR, topic of interest to academics and businessmen due to the transformation that it has given to the signifi cance of the company. CSR has been characterized by its voluntariness of applicability, however, now the paradigm has changed to be incorporated into the various legislations. This article aims to analyze the theories underpinning CSR within the current legislation, concatenated with the current vision and their applicability within Venezuelan society. The research is documentary, descriptive level with data from texts, laws and documents via specialized web in the matter. Through the study conducted it can be concluded that corporate social responsibility in Venezuela does not rest on the sole basis of one of the theories put forward, but arises from a combination of these, prevailing the theory of ethics and morality, and not just existing a specifi c legislation but a loose collection of rules of form a priori in order for corporations to meet with social responsibility.esLegislationVoluntarinessOrder (exchange)Corporate social responsibilityMoralityUnderpinningPolitical scienceLaw and economicsSociologyLawarticle