Resumen
Over recent decades corporate social responsibility (CSR) has become a major topic in economic literature, especially from a business perspective. This is due to the positive connection between responsible behaviour and profitability. The increasing role of CSR in sustainable growth and employment generation in the world?s economies means that it is now a priority in political agendas across the globe. This work proposes a study of CSR from an international comparative perspective, conducting an analysis of CSR as an intermediate variable. The results confirm the role of CSR as an interface between levels of internationalisation and business innovation, on one hand, and economic development and social change, on the other.