RT journal article T1 The Theoretical Impact and Approach of Social Responsibility in Companies Management A1 Romana, Fernando A1 Guillen Gestoso, Carlos A1 González Fernández, Silvia María A1 Morais da Silva, José A2 Psicología K1 social responsibility K1 companies K1 management K1 strategy K1 impact AB The aim of this study is to understand, by a theoretical point of view, the potential impact of Social Responsibility practices in company’s management, taking in consideration several aspects and sundry approaches, by analysing the main defined strategies and policies. The concept is related with a philosophical and moral idea of corporate behaviour to the development of legally binding regulations, cultural and climate organizational characteristics. Findings: It is determined that development must be based on a Sustainable Economy while aligning these actions with the Sustainable Development Goals established and at the same time the economic performance of the companies. For a Social Responsibility Strategy, it is also crucial that the Human Resources departments, the commercial and marketing areas share and expose the actions that have an impact on the society where they areinstalled. Works on the establishment of this commitment and identification with the companythrough Social Responsibility policies have highlighted the role of management and leadership style in facilitating or not these processes. As new, the management team, as in other facets, has an important role to play in choosing exactly the specific objectives that have a direct impact on the company's environment and on the society of which the employees are a part, regarding and including the productivity aspects. PB Journal of Management and Strategy SN 1923-3965 YR 2023 FD 2023-05-30 LK http://hdl.handle.net/10498/31710 UL http://hdl.handle.net/10498/31710 LA eng DS Repositorio Institucional de la Universidad de Cádiz RD 21-sep-2026