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There is a traditional discrepancy in the specialized literature on how the concept of Corporate Social Responsibility (CSR) should be understood. Additionally, there is a further situation, which in our opinion is also contradictory; many organisations are developing CSR projects; on the other hand, there is a proliferation of news on these organizations that lead us to question what the true extent of their commitment to CSR is. To that purpose, we have developed a case study that has allowed us to verify that one of the most active organisations in Spain in terms of the CSR adopted is using it basically as a marketing instrument, since it is using its at least formal compliance with institutional rules in order to increase its legitimacy in front of its main stakeholders.

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