En: Corporate Social Responsibility, The Jus Semper Global Alliance, January 2004.

This paper follows-up on the research of the author regarding the corporate social responsibility of two cement companies in Mexico, one multinational and the other domestic, the latter structured as a cooperative enterprise. The comparison reveals the enormous relativity of the current concept of CSR and the great latitude that is applied in Mexico and the world to label a corporation as socially responsible or irresponsible. The case illustrates one more time the infant state of CSR, often enough a consequence of the deliberate actions of the business sectors to make of CSR a discipline that conveniently serves its interests.