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This paper analyses the "strategic philanthropy" proposal, made by professors Porter and Kramer, according to which, a company's social responsibility must lead to the agreement between social benefit and economic benefit. The company intentionally identifies the key areas in which the community and shareholders' interests are related so they can take certain measures that improve each other's conditions. With that in mind, companies should focus on those philanthropy activities that fortifydoi:10.47577/tssj.v10i1.1325 fatcat:yysgupqhn5h6djcux3yhbby55i