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The purpose of this paper is to contribute to the development of the theoretical framework for corporate social responsibility (CSR) and to provide a number of conceptual considerations which can be considered in the design of measures for corporate social performance (CSP).

This study develops a theoretical framework of CSR and provides conceptual considerations to improve the measurement of CSP. The example of Spanish savings banks is used to illustrate the complexity of the concept of CSR, which includes different dimensions and relationships.

CSP evaluation can be affected by the illusion of CSR, which may result in invalid conclusions on the relationship with financial performance. This risk mainly affects those studies whose CSP measure is based on charity or philanthropic activities, as most of the time they are disconnected from core business. These activities enjoy great visibility and, in some cases, such as Spanish savings banks, they become a thick veil that can be used to hide serious deficiencies in other key aspects of CSP.

This study has implications for the literature on the conceptual and theoretical framework of CSR and the research on the link between CSP and financial performance. This paper highlights the importance of seeking comprehensive measures that cannot be misleading because of the relationships between the components of CSR.

The paper provides a novel conceptual framework for CSR, which connects the conceptual debate around “Strategic CSR” with the theoretical framework designed by Carroll’s (1991) Pyramid of CSR and emphasizes the importance of a meticulous examination of the CSP construct before studying its relationship with financial performance.

This paper aims to propose the development of formal (scientific content) and informal (content for science communication) educational activities in an inclusive and safe way, involving two essential elements, virtual reality (VR) and the digital library; as well as the implications for its enforcement such as educational strategies in the university setting and for the encouragement of scientific culture in society.

For the integration of content, a simplified conceptual model was designed first, in which universities and research centers are seen as complex systems where different subsystems, from which processes and information resources are derived, converge. To cover the model’s elements, a descriptive documentary review was developed, looking to synthesize each element’s contexts and implications.

The need to establish transdisciplinary relationships between the VR and the digital library is determined with the goal to integrate educational activities using technology, with the purpose of studying contents from the scientific point of view, as well as with the possibility of transforming them into contexts of general access for society, with the objective of social appropriation of knowledge, citizen science and social innovation. In the conclusion section, some implications in the implementation of this type of initiatives are presented.

The aspects that set this paper apart are: treating VR as emerging documents tending to measure their direct impact, not as isolated elements of a collection; identifying the digital library’s social influence actions through VR; and generating processes to encourage the creation of contents with a differentiated focus according to the population served.