Corporate social responsibility to the light of the new Law Decree 76/23 and the Law Decree 88/24

Abstract

Corporate social responsibility, as it manifests itself in its essence, constitutes a manner to direct the companies, employeds, accionists, local communities, environment and the society as a whole. These are found regulated of particular manner in the cuban juridical regulations, having as protagonists of its application to the agricultures cooperative and to the new economic actors of our society. The article analyzes briefly the aspects of this new legislation that tribute to the development of the corporate social responsibility and the beginnings that this included in the act mercantile, as an ideal alternative to achieve a favorable economic and social balance for all factors involved in the production process.