CORPORATE SOCIAL RESPONSIBILITY, CORPORATE CITIZENSHIP, AND SPIRITISM DOCTRINE: EXAMINING THE COMMON LINKAGES

The article explores the linkage among management, spirituality, religion, the concepts of corporate social responsibility (CSR)/corporate citizenship (CC), and their connections specifically with the tenets of the Spiritism Doctrine (SD). Overall, findings showed that, in theoretical terms, an ample convergence was found among the concepts of CSR, CC, and SD. More specifically, the concepts of CSR and CC describe the new duties and obligations, which make the manager's work more complex and challenging, while the SD clarifies the moral implications of decision making process, as well as suggesting some spiritually-based organizational policies that might be put into practice.