Análisis conceptual del propósito corporativo: sostenibilidad, RSC, ODS y comunicación.

This article provides a systematic review of the literature on the concept of corporate purpose(CP)and reflects on its relationship with other concepts such as sustainability, CSR, SDGs, and communication. The definition and activation of corporate purpose in companies is a trend in the current management of intangible assets in organizations. After searching for articles in Web of Science and Scopus and applying the appropriate filters, 50 articles were analyzed using quantitative and qualitative techniques. Five main areas of knowledge dealing with CP were identified (corporate governance, business management, law, economics, and communication) as well as eight common criteria in the different definitions proposed. The analysis of the results allowed us to conclude that, in contrast to the close relationship between corporate purpose and CSR and sustainability, there is little literature that studies that addresses the link to the SDGs, as well as literatura that examines how a company’s raison d’être and its social narratives are communicated. Finally, a new definition of CP is provided that attempts to standardize criteria and provide certain parity in a concept that has multiple interpretations and considerations.