Refining the Economic Dimension of Carroll's CSR Pyramid by Taking Organization Form into Account (original) (raw)

Evaluating the Quality of Corporations' Commitment to their Economic Responsibilities: A Theoretical Study to Enrich the Thought of CSR

Purpose: This study aimed to identify and describe the economic responsibilities of the departments included in the FOS of the corporation as the economic entities that contribute to achieving profit and through which the quality of the corporation's commitment to its economic responsibility can be judged. Design/Methodology/Approach: To determine and describe the economic responsibilities of the departments that make up the organizational structure in any corporation, the concepts of effectiveness and efficiency in accomplishing the functions assigned to those departments were selected as an approach to define those responsibilities, with the need to define criteria for evaluating the quality of effectiveness and efficiency. Findings: Through the concepts of effectiveness and efficiency in completing functions, this study was able to determine and describe the economic responsibilities for the senior management, the purchasing department, the production department and the marketing department that were chosen to be the subject of this study because they are actually the departments that have the most impact on the profit figure. Originality/Value: The idea of this study, which depends on the concepts of effectiveness and efficiency in performing the functions, can be adopted in defining and describing the economic responsibilities of the departments included in the FOS of any for-profit corporation. This study is an enrichment of the thought of CSR, and it will be considered as the starting point for many studies and research in this field.

How to win the battle of ideas in corporate social responsibility: the International Pyramid Model of CSR

This paper reviews the definitions of Corporate Social Responsibility (CSR) as they have evolve over time. It traces the origins of the concept and creates a theoretical framework for international use, thus having the benefit of applicability in both developing as well as developed economies. The models of Carroll and Visser are integrated to produce The International Pyramid Model of CSR, which acknowledges the relative importance of economic, glocal, legal and ethical, and philanthropic aspects of the CSR concept. The primary innovation in the International Pyramid is the development of 'glocal' responsibilities, relating to the environment, socio-cultural matters, technology users, and political rights. Additionally, the International Pyramid condenses Carroll (Business Horizons 34(4):39–48, 1991) pyramid such that the separate legal and ethical responsibilities are merged into one 'legal and ethical' obligation. Furthermore, it offers flexibility by acknowledging that the various responsibilities it embodies can shift up or down the pyramid as priorities change, which is inevitable as businesses and economies differ cross-sectionally, and over time.

Components, Theories and the Business Case for Corporate Social Responsibility

International Journal of Business and Management Review, 2020

Though the relationship between business and society has been widely studied for decades, there are varying perspectives in the literature of a corporation's responsibility to society, and many corporate managers have struggled with the issue of a corporation's responsibility to a broader range of stakeholders beyond its shareholders. Contemporary advocates of corporate social responsibility (CSR) argue that business organizations have a responsibility not only to their respective shareholders but also to other stakeholders, such as, employees, customers' suppliers, and the community in general, among others. However, a conservative view of corporate social responsibility (CSR) suggests that the only true purpose of a corporation is to generate maximum profits and promote the interests of its shareholders within the law by responding effectively to market demand through the production of goods or services. Though there is no singular universally accepted definition of CSR in the literature, in this descriptive and theoretical research paper, I synthesize the literature and identify many different forms of definitions of CSR from the point of view of various researchers. In this paper, I also attempt to further the theoretical debate about corporate social responsibility (CSR) by highlighting the main components and theories of CSR in the literature. Thereafter, I articulate the business case for CSR or the justification why business executives may be motivated to allocate resources to engage in CSR activities. I conclude this paper by outlining its contributions.

Approaches and economic and social perspectives of corporate responsibility

Cuadernos de Administración

Over the last few decades, scholars from different areas of knowledge including economics, ethics, sociology, psychology, law and politics, have attempted to find a sufficiently clear and explicit description of the concept of Corporate Social Responsibility. Despite this, the debates have so far not given rise to solvent solutions, firstly because the concept itself arises from a not-so unanimous idea of what a business organization is or should be; secondly, because not all analyses part from entering a person’s duty within a company into the same vein. The common ground that can be found in theoretical models trying to explain the concept of the company is that it is a group of people that work together in order to achieve objectives. Much debate arises the moment in which said objectives need to be formulated. Do individuals decide to form a part of an organization in order to satisfy their collective or personal needs or interests? With the purpose of answering such questions, ...

Towards a political economy of corporate social responsibility

2002

2 management and co-ordination in firms, strategic behaviour in markets by firms, and changes in the regulatory context within which firms operate. Second, and in a related argument, we want to show that a political-economic analysis can go some way to reconciling the schism that currently exists between instrumental and normative explanations -albeit in a rather different way than business ethicists have suggested.

No Company Is an Island. Sector-Related Responsibilities as Elements of Corporate Social Responsibility

In this paper, I analyze the moral responsibilities that companies have with regard to the development of their sector, especially when there are path dependences that can lead sectors on more or less morally acceptable paths, e.g., with regard to market access for disadvantaged groups. The interdependencies between companies in a sector are underexplored in the literature on corporate social responsibility (CSR). Reflections on the normative status of profit-seeking and on the normative bases of CSR, however, provide us with reasons for seeing sector-related responsibilities as an important component of CSR. Based on a case study of a financial institution, I analyze various morally relevant ways in which the strategic decisions of companies relate to those of other companies in their sector. I argue that companies have a co-responsibility to contribute to the development of the moral dimensions of their sectors, especially when they deal with vulnerable customers.

The Pyramid of Corporate Social Responsibility (CSR): An Empirical Examination in the Tunisian Context

The concept of CSR was subject to multiple approaches and research perspectives (Gond & Igalens, 2008). Its application in the Anglo-Saxon context revealed a lack of consensus on identifying its dimensions (Auperles et al., 1985). In this study, we will try to empirically explore this concept in the Tunisian context. In this regard, a quantitative questionnaire-based survey of Tunisian companies highlights the four-dimensional nature of social responsibility, with philanthropic responsibility standing out as the most influential dimension in CSR perception in Tunisia.

Corporate Social Responsibility Boosts Value Creation at the Base of the Pyramid

Proceedings of the International Association for Business and Society, 2014

Multinational enterprises (MNEs) have embraced the possibility to find growth or strategic opportunities by targeting the Base of the Pyramid (BoP) segment, while contributing to alleviate poverty. Taking stock of the notorious early BoP initiatives shows that the bet made upon this responsible commitment is not yet won. Indeed, some were relegated to philanthropic programmes or simply dismantled, highlighting a tension to combine both societal and financial sustainability. The paper questions why and how MNEs reposition the value creation of their current BoP initiatives in regards of their Corporate Social Responsibility (CSR) strategy. We provide an empirical analysis of present BoP initiatives, based on an embedded multiple-case study of seven MNEs' initiatives and seventeen of their field projects. The paper highlights three levels of CSR engagement at the firm level, which will translate into different strategies, organisations and types of value creation for BoP initiatives. We deliver novel insights for the study of the "business cases" of BoP strategies, which aim at gaining legitimacy, incubating strategic change and reaching profitable growth.

Corporate Social Responsibility: The Need for a Bottom-up Approach

The current strategic approach to corporate social responsibility is top-down. Our analysis of 22 managerial books, written by CSR theorists and gurus, suggests that this top-down approach may fail to realise corporate social responsibility because it disregards the security and fairness needs of employees who play a decisive role in accomplishing CSR. We argue for an alternative bottom-up approach, focusing on the participation of employees and not just the top managers.