Abstract
While there are many examples of poor CSR practices in the 20th century, there are also historical examples of corporations that have chosen a different path, both in the global north and global south (e.g., Loison, 2020) we are developing a historical perspective on the development of CSR facilitated through the actions of the United Nations and, how in the late 20th century, the role of business was made more visible by the UN, and how the UN continues to influence not only national governments, but also, corporations