This is a little bit of a controversial question. Some people would claim that a man by the name of Howard Bowen is the person who developed the concept of CSR (Corporate social Responsibility), but others would claim that the true idea of CSR was first discussed by Peter Drucker.
An essay titled "managing oneself" by Peter Drucker first went into the idea of social responsibility and that the future would be managed by intellectuals. Howard Bowen was the first person to take these ideas and apply them to corporations and businesses specifically. So the concept was first developed by Peter Drucker, but was aimed toward businesses by Howard Bowen.