A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead

International Journal of Management Reviews - Tập 10 Số 1 - Trang 53-73 - 2008
Min‐Dong Paul Lee1
1Department of Management & Organization, College of Business, University of South Florida, 4202 E. Flowler Ave., BSN 3403, Tampa, FL 33620, USA

Tóm tắt

This study aims to trace the conceptual evolutionary path of theories on corporate social responsibility (CSR) and to reflect on the implications of the development. The retrospection has revealed that the trend has been a progressive rationalization of the concept with a particular focus on tighter coupling with organizations’ financial goals. Rationalization involves two broad shifts in the conceptualization of CSR. First, in terms of the level of analysis, researchers have moved from the discussion of the macro‐social effects of CSR to organizational‐level analysis of CSR's effect on profit. Next, in terms of theoretical orientation, researchers have moved from explicitly normative and ethics‐oriented arguments to implicitly normative and performance‐oriented managerial studies. Based on the retrospection, the limitations of the current state of CSR research that places excessive emphasis on the business case for CSR are outlined, and it is suggested that future research needs to refocus on basic research in order to develop conceptual tools and theoretical mechanisms that explain changing organizational behavior from a broader societal perspective.

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