Da desigualdade social à responsabilidade social corporativa: uma análise à luz da Teoria das Capacidades de Amartya Sen 102 ABSTRACT: This project investigates the relationship between social inequality and the role of companies, focusing on Corporate Social Responsibility (CSR) and Amartya Sen’s Capability Approach. The objective is to analyze how corporations can combat inequality by integrating ethical principles and social justice. The research problem questions how CSR can effectively reduce inequality by promoting human capabilities and substantive freedoms. The hypothesis is that integrating the Capability Approach into CSR, focusing on expanding freedoms rather than mere welfare, will generate sustainable impact. The general objective is to analyze and propose a business model that, based on Sen, reduces inequality via CSR, expanding freedoms and capabilities. Specific objectives include identifying corporate responsibilities, analyzing stances against inequality, investigating combat mechanisms, relating CSR to concepts of inequality and corporatism, and exploring the application of the Capability Approach. The qualitative methodology covers systematic literature review, documentary analysis, and, if applicable, case studies. The research is expected to show that genuine CSR, aligned with the Capability Approach, is crucial for a transformative impact on social justice, surpassing isolated and philanthropic actions. KEYWORDS: social inequality; corporate social responsibility; human rights; Amartya Sen; Capability Approach. INTRODUÇÃO A desigualdade social persiste como umdos desafios mais prementes da sociedade contemporânea, manifestando-se em diversas esferas e comprometendo o desenvolvimento humano e a justiça social. Embora tradicionalmente associada a políticas públicas e ações governamentais, o papel do setor privado no enfrentamento dessa questão tem ganhado crescente relevância. A Responsabilidade Social Corporativa (RSC) emerge como um campo de atuação empresarial que busca alinhar os objetivos de negócio com as demandas sociais e ambientais. No entanto, a efetividade da RSC na promoção de uma sociedade mais equitativa ainda é objeto de debate, especialmente quando suas práticas se limitam a ações pontuais ou de caráter meramente filantrópico. Nesse contexto, a Teoria das Capacidades, desenvolvida pelo economista e filósofo Amartya Sen, oferece umarcabouço teórico ro-
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