Abstract
The experiences of countries that relate to corporate social responsibility differ greatly, and the reason for these differences is due to several reasons, including: the economic, social, and cultural policies of the country, the degree of government intervention in corporate activity, and the degree to which governments cover societal needs. Therefore, we find a difference between the theoretical approaches to social responsibility in both European countries and the USA. This research aims to explain these two approaches, by looking at each approach in an analytical manner and then deducing the differences between them, and this is to give an overview of the advantages and disadvantages of each approach and highlight their significant contributions.
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