Corporate Social Responsibility
Corporate Social Responsibility
Corporate Social Responsibility
Corporate social responsibility ("CSR" for short, and also called corporate conscience, citizenship, social performance, or sustainable responsible
business[1]) is a form of corporateself-regulation integrated into a business model. CSR policy functions as a built-in, self-regulating mechanism
whereby business monitors and ensures its active compliance with the spirit of the law, ethical standards, and international norms. The goal of CSR is
to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees,
communities, stakeholders and all other members of the public sphere. Furthermore, CSR-focused businesses would proactively promote the public
interest by encouraging community growth and development, and voluntarily eliminating practices that harm the public sphere, regardless of legality.
CSR is the deliberate inclusion of public interest into corporate decision-making, and the honouring of a triple bottom line: people, planet, profit.
The term "corporate social responsibility" came in to common use in the early 1970s, after many multinational corporations formed. The
term stakeholder, meaning those on whom an organization's activities have an impact, was used to describe corporate owners beyond shareholders as
a result of an influential book by R. Edward Freeman, Strategic management: a stakeholder approach in 1984.[2] Proponents argue that corporations
make more long term profits by operating with a perspective, while critics argue that CSR distracts from the economic role of businesses. Others argue
CSR is merely window-dressing, or an attempt to pre-empt the role of governments as a watchdog over powerful multinational corporations.
CSR is titled to aid an organization's mission as well as a guide to what the company stands for and will uphold to its consumers.
Development business ethics is one of the forms ofapplied ethics that examines ethical principles and moral or ethical problems that can arise in a
business environment. ISO 26000 is the recognized international standard for CSR (currently a Draft International Standard). Public sector
organizations (the United Nations for example) adhere to the triple bottom line (TBL). It is widely accepted that CSR adheres to similar principles but
with no formal act of legislation. The UN has developed the Principles for Responsible Investment as guidelines for investing entities.
Contents
[hide]
1 Approaches
reporting
o 3.1 Human resources
o 3.2 Risk management
o 3.3 Brand
differentiation
o 3.4 License to operate
o 4.1 Nature of business
o 4.2 Motives
o 4.3 Ethical
consumerism
o 4.4 Globalization and
market forces
o 4.5 Social awareness
and education
o 4.6 Ethics training
consequences
o 4.9 Stakeholder
priorities
o 4.10 Efforts to
implement CSR
5 See also
6 Notes
7 References
8 Further reading
[edit]Approaches
Some commentators have identified a difference between the Continental European and the Anglo-Saxon approaches to CSR.[3] And even within
An approach for CSR that is becoming more widely accepted is community-based development approach. In this approach, corporations work with
local communities to better themselves. For example, the Shell Foundation's involvement in the Flower Valley, South Africa. In Flower Valley they set
up an Early Learning Centre to help educate the community's children as well as develop new skills for the adults. Marks and Spencer is also active in
this community through the building of a trade network with the community - guaranteeing regularfair trade purchases. Often activities companies
participate in are establishing education facilities for adults and HIV/AIDS education programmes. The majority of these CSR projects are established
A more common approach of CSR is philanthropy. This includes monetary donations and aid given to local organizations and impoverished
communities in developing countries. Some organizations [who?] do not like this approach as it does not help build on the skills of the local people,
whereas community-based development generally leads to more sustainable development. [clarification needed Difference between local org& community-dev? Cite]
Another approach to CSR is to incorporate the CSR strategy directly into the business strategy of an organization. For instance, procurement of Fair
Trade tea and coffee has been adopted by various businesses including KPMG. Its CSR manager commented, "Fairtrade fits very strongly into our
based on the idea that corporate success and social welfare are interdependent. A business needs a healthy, educated workforce, sustainable
resources and adept government to compete effectively. For society to thrive, profitable and competitive businesses must be developed and supported
to create income, wealth, tax revenues, and opportunities for philanthropy. CSV received global attention in the Harvard Business Review
article Strategy & Society: The Link between Competitive Advantage and Corporate Social Responsibility [1] by Michael E. Porter, a leading authority
on competitive strategy and head of the Institute for Strategy and Competitiveness at Harvard Business School; and Mark R. Kramer, Senior Fellow at
the Kennedy School at Harvard University and co-founder of FSG Social Impact Advisors. The article provides insights and relevant examples of
companies that have developed deep linkages between their business strategies and corporate social responsibility. Many approaches to CSR pit
businesses against society, emphasizing the costs and limitations of compliance with externally imposed social and environmental standards. CSV
acknowledges trade-offs between short-term profitability and social or environmental goals, but focuses more on the opportunities for competitive
Many companies use the strategy of benchmarking to compete within their respective industries in CSR policy, implementation, and effectiveness.
Benchmarking involves reviewing competitor CSR initiatives, as well as measuring and evaluating the impact that those policies have on society and
the environment, and how customers perceive competitor CSR strategy. After a comprehensive study of competitor strategy and an internal policy
review performed, a comparison can be drawn and a strategy developed for competition with CSR initiatives.
describing the communication of social and environmental effects of a company's economic actions to particular interest groups within society and to
Social accounting emphasizes the notion of corporate accountability. D. Crowther defines social accounting in this sense as "an approach to reporting
a firm’s activities which stresses the need for the identification of socially relevant behavior, the determination of those to whom the company is
accountable for its social performance and the development of appropriate measures and reporting techniques." [7] An example of social accounting, to
a limited extent, is found in an annual Director's Report, under the requirements of UK company law.[8]
A number of reporting guidelines or standards have been developed to serve as frameworks for social accounting, auditing and reporting including:
The Fair Labor Association conducts audits based on its Workplace Code of Conduct and posts audit results on the FLA website.
The Fair Wear Foundation takes a unique approach to verifying labour conditions in companies' supply chains, using interdisciplinary
auditing teams.
The United Nations Global Compact promotes companies reporting in the format of a Communication on Progress (COP). A COP report
The United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides
voluntary technical guidance on eco-efficiency indicators, corporate responsibility reporting, and corporate governance disclosure.
In some nations, legal requirements for social accounting, auditing and reporting exist (e.g. in the French bilan social), though international or national
agreement on meaningful measurements of social and environmental performance is difficult. Many companies now produce externally audited annual
reports that cover Sustainable Development and CSR issues ("Triple Bottom Line Reports"), but the reports vary widely in format, style,
and evaluation methodology (even within the same industry). Critics dismiss these reports as lip service, citing examples such as Enron's yearly
In South Africa, as of June 2010, all companies listed on the Johannesburg Stock Exchange (JSE) were required to produce an integrated report in
place of an annual financial report and sustainability report. [9] An integrated report includes environmental, social and economic performance alongside
financial performance information and is expected to provide users with a more holistic overview of a company. However, this requirement was
implemented in the absence of any formal or legal standards for an integrated report. An Integrated Reporting Committee (IRC) was established to
The scale and nature of the benefits of CSR for an organization can vary depending on the nature of the enterprise, and are difficult to quantify, though
there is a large body of literature exhorting business to adopt measures beyond financial ones (e.g., Deming's Fourteen Points, balanced scorecards).
Orlitzky, Schmidt, and Rynes[10] found a correlation between social/environmental performance and financial performance. However, businesses may
not be looking at short-run financial returns when developing their CSR strategy.
The definition of CSR used within an organization can vary from the strict "stakeholder impacts" definition used by many CSR advocates and will often
include charitable efforts andvolunteering. CSR may be based within the human resources, business development or public relations departments of
an organisation,[11] or may be given a separate unit reporting to the CEO or in some cases directly to the board. Some companies may implement CSR-
The business case for CSR within a company will likely rest on one or more of these arguments:
[edit]Human resources
A CSR programme can be an aid to recruitment and retention,[12] particularly within the competitive graduate student market. Potential recruits often
ask about a firm's CSR policy during an interview, and having a comprehensive policy can give an advantage. CSR can also help improve the
perception of a company among its staff, particularly when staff can become involved through payroll giving, fundraising activities or community
volunteering. See also Corporate Social Entrepreneurship, whereby CSR can also be driven by employees' personal values, in addition to the more
[edit]Risk management
Managing risk is a central part of many corporate strategies. Reputations that take decades to build up can be ruined in hours through incidents such
as corruption scandals or environmental accidents. These can also draw unwanted attention from regulators, courts, governments and media. Building
a genuine culture of 'doing the right thing' within a corporation can offset these risks. [13]
[edit]Brand differentiation
In crowded marketplaces, companies strive for a unique selling proposition that can separate them from the competition in the minds of consumers.
CSR can play a role in building customer loyalty based on distinctive ethical values. [14] Several major brands, such as The Co-operative Group, The
Body Shop and American Apparel[15] are built on ethical values. Business service organizations can benefit too from building a reputation for integrity
License to operate
Corporations are keen to avoid interference in their business through taxation or regulations. By taking substantive voluntary steps, they can persuade
governments and the wider public that they are taking issues such as health and safety, diversity, or the environment seriously as good corporate
Critics of CSR as well as proponents debate a number of concerns related to it. These include CSR's relationship to the fundamental purpose and
nature of business and questionable motives for engaging in CSR, including concerns about insincerity and hypocrisy.
[edit]Nature of business
Milton Friedman and others have argued that a corporation's purpose is to maximize returns to its shareholders, and that since only people can have
social responsibilities, corporations are only responsible to their shareholders and not to society as a whole. Although they accept that corporations
should obey the laws of the countries within which they work, they assert that corporations have no other obligation to society. Some people perceive
CSR as in-congruent with the very nature and purpose of business, and indeed a hindrance to free trade. Those who assert that CSR is contrasting
with capitalism and are in favor of neoliberalism argue that improvements in health, longevity and/or infant mortality have been created byeconomic
Critics of this argument perceive neoliberalism as opposed to the well-being of society and a hindrance to human freedom. They claim that the type of
capitalism practiced in many developing countries is a form of economic and cultural imperialism, noting that these countries usually have fewer labour
protections, and thus their citizens are at a higher risk of exploitation by multinational corporations. [17]
A wide variety of individuals and organizations operate in between these poles. For example, the REALeadership Alliance asserts that the business of
leadership (be it corporate or otherwise) is to change the world for the better. [18] Many religious and cultural traditions hold that the economy exists to
serve human beings, so all economic entities have an obligation to society (see for example Economic Justice for All). Moreover, as discussed above,
many CSR proponents point out that CSR can significantly improve long-term corporate profitability because it reduces risks and inefficiencies while
offering a host of potential benefits such as enhanced brand reputation and employee engagement.
[edit]Motives
Some critics believe that CSR programs are undertaken by companies such as British American Tobacco (BAT),[19] the petroleum giant BP (well-known
for its high-profile advertising campaigns on environmental aspects of its operations), and McDonald's (see below) to distract the public from ethical
questions posed by their core operations. They argue that some corporations start CSR programs for the commercial benefit they enjoy through raising
their reputation with the public or with government. They suggest that corporations which exist solely to maximize profits are unable to advance the
Another concern is that sometimes companies claim to promote CSR and be committed to sustainable development but simultaneously engaging in
harmful business practices. For example, since the 1970s, the McDonald's Corporation's association with Ronald McDonald House has been viewed
as CSR and relationship marketing. More recently, as CSR has become mainstream, the company has beefed up its CSR programs related to its labor,
environmental and other practices [21] All the same, in McDonald's Restaurants v Morris & Steel, Lord Justices Pill, May and Keane ruled that it was fair
comment to say that McDonald's employees worldwide 'do badly in terms of pay and conditions' [22] and true that 'if one eats enough McDonald's food,
one's diet may well become high in fat etc., with the very real risk of heart disease.'[23]
Royal Dutch Shell has a much-publicized CSR policy and was a pioneer in triple bottom line reporting, but this did not prevent the 2004 scandal
concerning its misreporting of oil reserves, which seriously damaged its reputation and led to charges of hypocrisy. Since then, the Shell Foundation
has become involved in many projects across the world, including a partnership with Marks and Spencer (UK) in three flower and fruit growing
Critics concerned with corporate hypocrisy and insincerity generally suggest that better governmental and international regulation and enforcement,
rather than voluntary measures, are necessary to ensure that companies behave in a socially responsible manner. Others, such as Patricia Werhane,
argue that CSR should be considered more as a corporate moral responsibility, and limit the reach of CSR by focusing more on direct impacts of the
[edit]Ethical consumerism
The rise in popularity of ethical consumerism over the last two decades can be linked to the rise of CSR. As global population increases, so does the
pressure on limited natural resources required to meet rising consumer demand (Grace and Cohen 2005, 147). Industrialization, in many developing
countries, is booming as a result of both technology and globalization. Consumers are becoming more aware of the environmental and social
implications of their day-to-day consumer decisions and are therefore beginning to make purchasing decisions related to their environmental and
As corporations pursue growth through globalization, they have encountered new challenges that impose limits to their growth and potential profits.
Government regulations, tariffs, environmental restrictions and varying standards of what constitutes "labor exploitation" are problems that can cost
organizations millions of dollars. Some view ethical issues as simply a costly hindrance, while some companies use CSR methodologies as a strategic
tactic to gain public support for their presence in global markets, helping them sustain a competitive advantage by using their social contributions to
provide a subconscious level of advertising. (Fry, Keim, Meiners 1986, 105) Global competition places a particular pressure on multinational
corporations to examine not only their own labor practices, but those of their entire supply chain, from a CSR perspective.
The role among corporate stakeholders is to work collectively to pressure corporations that are changing. Shareholders and investors themselves,
through socially responsible investingare exerting pressure on corporations to behave responsibly. Non-governmental organizations are also taking an
increasing role, leveraging the power of the media and the Internet to increase their scrutiny and collective activism around corporate behavior.
Through education and dialogue, the development of community in holding businesses responsible for their actions is growing [24].
[edit]Ethics training
The rise of ethics training inside corporations, some of it required by government regulation, is another driver credited with changing the behavior and
culture of corporations. The aim of such training is to help employees make ethical decisions when the answers are unclear. Tullberg believes that
humans are built with the capacity to cheat and manipulate, a view taken from (Trivers 1971, 1985), hence the need for learning normative values and
rules in human behavior [25]. The most direct benefit is reducing the likelihood of "dirty hands" (Grace and Cohen 2005), fines and damaged reputations
for breaching laws or moral norms. Organizations also see secondary benefit in increasing employee loyalty and pride in the
organization.Caterpillar and Best Buy are examples of organizations that have taken such steps [26].
Increasingly, companies are becoming interested in processes that can add visibility to their CSR policies and activities. One method that is gaining
increasing popularity is the use of well-grounded training programs, where CSR is a major issue, and business simulations can play a part in this.[citation
needed]
One relevant documentary is The Corporation, the history of organizations and their growth in power is discussed. Corporate social responsibility, what
a company does to in trying to benefit society, versus corporate moral responsibility (CMR), what a company should morally do, are both important
topics to consider when looking at ethics in CSR. For example, Ray Anderson, in The Corporation, takes a CMR perspective in order to do what is
moral and he begins to shift his company's focus towards the biosphere by utilizing carpets in sections so that they will sustain for longer periods. This
is Anderson thinking in terms of Garret Hardin's "The Tragedy of the Commons," where if people do not pay attention to the private ways in which we
use public resources, people will eventually lose those public resources.
Another driver of CSR is the role of independent mediators, particularly the government, in ensuring that corporations are prevented from harming the
broader social good, including people and the environment. CSR critics such as Robert Reich argue that governments should set the agenda for social
responsibility by the way of laws and regulation that will allow a business to conduct themselves responsibly.
The issues surrounding government regulation pose several problems. Regulation in itself is unable to cover every aspect in detail of a corporation's
operations. This leads to burdensome legal processes bogged down in interpretations of the law and debatable grey areas (Sacconi 2004). For
example, General Electric failed to clean up the Hudson River after contaminating it with organic pollutants. The company continues to argue via the
legal process on assignment of liability, while the cleanup remains stagnant. (Sullivan & Schiafo 2005).
The second issue is the financial burden that regulation can place on a nation's economy. This view shared by Bulkeley, who cites the Australian
federal government's actions to avoid compliance with the Kyoto Protocol in 1997, on the concerns of economic loss and national interest. The
Australian government took the position that signing the Kyoto Pact would have caused more significant economic losses for Australia than for any
other OECD nation (Bulkeley 2001, pg 436). On the change of government following the election in November 2007, Prime Minister Kevin Rudd signed
the ratification immediately after assuming office on 3 December 2007, just before the meeting of the UN Framework Convention on Climate Change.
Critics of CSR also point out that organisations pay taxes to government to ensure that society and the environment are not adversely affected by
business activities.
Denmark has a law on CSR. On 16 December 2008, the Danish parliament adopted a bill making it mandatory for the 1100 largest Danish companies,
investors and state-owned companies to include information on corporate social responsibility (CSR) in their annual financial reports. The reporting
information on what results have been obtained so far and managements expectations for the future with regard to CSR/SRI.
CSR/SRI is still voluntary in Denmark, but if a company has no policy on this it must state its positioning on CSR in their annual financial report. More
Often it takes a crisis to precipitate attention to CSR. One of the most active stands against environmental management is the CERES Principles that
resulted after the Exxon Valdezincident in Alaska in 1989 (Grace and Cohen 2006). Other examples include the lead poisoning paint used by toy
giant Mattel, which required a recall of millions of toys globally and caused the company to initiate new risk management and quality control processes.
In another example, Magellan Metals in the West Australian town of Esperance was responsible for lead contamination killing thousands of birds in the
area. The company had to cease business immediately and work with independent regulatory bodies to execute a cleanup. Odwalla also experienced
a crisis with sales dropping 90%, and the company's stock price dropping 34% due to several cases of E. Coli spread through Odwalla apple juice. The
company ordered a recall of all apple or carrot juice products and introduced a new process called "flash pasteurization" as well as maintaining lines of
[edit]Stakeholder priorities
Increasingly, corporations are motivated to become more socially responsible because their most important stakeholders expect them to understand
and address the social and community issues that are relevant to them. Understanding what causes are important to employees is usually the first
priority because of the many interrelated business benefits that can be derived from increased employee engagement (i.e. more loyalty, improved
recruitment, increased retention, higher productivity, and so on). Key external stakeholders include customers, consumers, investors (particularly
institutional investors), communities in the areas where the corporation operates its facilities, regulators, academics, and the media.
A very large number of social and voluntary organizations are contributing to the field of Corporate social responsibility by making it an important
agenda where they clearly harp for all the corporate bodies to adhere to the morns of CSR at all costs. In fact, these voluntary organizations always go
on devising newer and more pragmatic/stringent norms of application of the requirements of Corporate social responsibility. A few of them are --- [28] [29]
Examples (lead partner Equal) Community Action Dacorum (lead partner IiC Hertfordshire) Council for Voluntary Service St Albans District BITC -
Business In the Community CSR (India)- a subsidiary of IRDS, a Lucknow based Voluntary organization
[edit]See also
Accountability
Beneficiation
Business ethics
Business philosophy
Carbon neutrality
Carbon offset
Civil society
Corporate behaviour
Corporate benefit
Corporate citizenship
Corporate governance
Corporate personhood
Corporate sustainability
Corporation
Csrwire Canada
Customer engagement
Ethical banking
Ethical job
Green job
Inclusive business
ISO 26000
Integrity Management
Pole of excellence
Renewable-energy economy
Shareholder primacy
Sustainability
The Corporation
Voluntary compliance
[edit]Notes
1. ^ D Wood, 'Corporate Social Performance Revisited' (1991) 16(4) The Academy of Management Review
on &ots=6ZkgH5ObRI&sig=blXypqsI33PKbEs4Tzk0RBQ-tfg#v=onepage&q&f=false books.google.com
3. ^ Saether, Kim T.; Ruth V. Aguilera (2008). "Corporate Social Responsibility in a Comparative Perspective". In Crane, A., et al. (PDF). The Oxford
Handbook of Corporate Social Responsibility. Oxford: Oxford University Press. ISBN 0199211590. Retrieved 2008-03-06.
4. ^ Habisch, André; Jan Jonker, Martina Wegner, R. Schmidpeter (eds.) (2005). Corporate Social Responsibility across the Europe. Heidelberg:
Springer. ISBN 978-3-540-23251-3.
5. ^ http://www.fairtrade.org.uk/work/case_studies/read_a_case_study/default.aspx?ID=40
6. ^ R.H. Gray, D.L.Owen & K.T.Maunders, Corporate Social Reporting: Accounting and accountability (Hemel Hempstead: Prentice Hall, 1987) p. IX.
7. ^ D. Crowther, "Social and Environmental Accounting" (London: Financial Times Prentice Hall, 2000), p. 20
9. ^ https://www.saica.co.za/tabid/695/itemid/2344/language/en-ZA/An-integrated-report-is-a-new-requirement-for-list.aspx
10. ^ Orlitzky, Marc; Frank L. Schmidt, Sara L. Rynes (2003). "Corporate Social and Financial Performance: A Meta-analysis" (PDF). Organization
Studies (London: SAGE Publications) 24 (3): 403–441. doi:10.1177/0170840603024003910. Retrieved 2008-03-07.
11. ^ "Corporate Social Responsibility and Ethical Careers". University of EdinburghCareers Service. Retrieved 2008-03-07.
12. ^ Bhattacharya, C.B., Sankar Sen and Daniel Korschun (2008), "Using Corporate Social Responsibility to Win the War for Talent," MIT Sloan
Management Review, 49 (2), 37-44;"The Good Company". The Economist. 2005-01-20. Retrieved 2008-03-07.
13. ^ Kytle, Beth; paramveer singh (2005). "Corporate Social Responsibility as Risk Management: A Model for Multinationals" (PDF). Social
Responsibility Initiative Working Paper No. 10.. Cambridge, MA: John F. Kennedy School of Government, Harvard University. Retrieved 2008-03-07.
14. ^ Paluszek, John (April 6–7, 2005). "Ethics and Brand Value: Strategic Differentiation"(PowerPoint). Business and Organizational Ethics Partnership
Meeting. Markkula Center for Applied Ethics, Santa Clara University. Retrieved 2008-03-07.
15. ^ "Dr. Tantillo’s 30-Second 'How To': How To Brand CSR The American Apparel Way"Marketing Doctor Blog. March 28, 2008.
16. ^ Friedman, Milton (1970-09-13). "The Social Responsibility of Business is to Increase its Profits". The New York Times Magazine. Retrieved 2008-
03-07.
17. ^ c.f., Aquino, M.P., Nuestro Clamor por la Vida. Teología Latinoamericana desde la Perspectiva de la Mujer (San José, Costa Rica: Departamento
Ecuménico de Investigaciones, 1992), et al.
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No.4, pp. 717–736.
Bulkeley, H. (2001). "Governing Climate Change: The Politics and Risk Society".Transactions of the Institute of British Geographers, New Series,
Brand Strategy (2007). "10 key things to know about CSR". London. pg.47.
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Proceedings of the first ACM workshop on Information security governance (WISG'09), Chicago, Il, USA. Strengthening employee's responsibility to
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Sullivan, N.; R. Schiafo (2005). Talking Green, Acting Dirty (Op-Ed). New York Times, June 12, 2005.
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[edit]Further reading
This article's further reading may not follow Wikipedia's content policies or guidelines. Please improve this article by removing
excessive, less relevant or many publications with the same point of view; or by incorporating the relevant publications into the body
of the article through appropriate citations. (August 2010)
Baker, Mallen. "Arguments against Corporate Social Responsibility". Business Respect. Retrieved 2008-03-07.
Carroll, A.; A. Buchholtz (2006). Business and Society: Ethics and Stakeholder Management, 6th ed. Mason, OH: Thomson/South-Western. ISBN
0324225814.
Carroll, A. (1998). "The Four Faces of Corporate Citizenship". Business and Society Review. September, vol. 100, no. 1, pp. 1–7
Cavett-Goodwin, David (2007-12-03). "Making the Case for Corporate Social Responsibility". Cultural Shifts. Retrieved 2008-03-07.
Clarkson, M. (1995). "A stakeholder framework for analyzing and evaluating corporate social performance". Academy of Management Review. Vol.20,
pp. 92–117.
Commission of the European Communities (2006): IMPLEMENTING THE PARTNERSHIP FOR GROWTH AND JOBS: MAKING EUROPE A POLE
Davis, K.; R. Blomstrom (1975). Business and Society: Environment and Responsibility, New York: McGraw-Hill. ISBN 0070155240.
Davis, Kevin R. (2007). "The Compliance Racket," The Chronicle of Higher Education, Vol. 53, No. 20, p. B11.
"Ian Davis on business and society". The Economist. 2005-05-26. Retrieved 2008-03-07. - advantages and limitations of CSR
Feltus, C.; Petit, M. (2009). "Building a Responsibility Model Including Accountability, Capability and Commitment", Proceedings of the Fourth
International Conference on Availability, Reliability and Security, Institute of Electrical and Electronics Engineers ( IEEE ), Fukuoka, 2009. Building a
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31.
Habisch, A; Jonker, J.; Wagner, M; Schmidpeter, R.(2005): Corporate Social Responsibility Across Europe. Springer. ISBN 3-540-23251-6.
Hemingway, C.A. (2005). "Personal Values as a Catalyst for Corporate Social Entrepreneurship", Journal of Business Ethics. Vol.60, No.3, pp. 233–
249.
International Business Report (2008). Corporate Social Responsibility: a necessity not a choice, Grant Thornton.
Jastram, Sarah (2007). "The Link Between Corporate Social Responsibility and Strategic Management". CIS Papers No.17. Centre of International
Studies, Hamburg.
Joseph, Amita (2010). "A Picture of CSR in India", CSR360 Global Partner Network.
Lin-Hi, Nick (2008). "Corporate Social Responsibility: An Investment in Social Cooperation for Mutual Advantage", Wittenberg Center for Global Ethics
Maignan, I., O. Ferrell, G. Tomas (1999). "Corporate Citizenship: Cultural Antecedents and Business Benefits". Journal of the Academy of Marketing
Maignan, I., O. Ferrell (2001). "Corporate citizenship as a marketing instrument". European Journal of Marketing. Vol.35, No.3/4, pp. 457–484
Matten, D., A. Crane, W. Chapple (2003). "Behind the mask: Revealing the true face of corporate citizenship". Journal Business Ethics, Vol.45, No.1,
p. 109.
Menon, A., A. Menon (1997). "Enviropreneurial marketing strategy: the emergence of corporate environmentalism as marketing strategy". Journal of
"Millennium Poll on Corporate Responsibility", Environics International Ltd., in cooperation with The Prince of Wales Trust, September 1999.
Jones, I., M. Pollitt, D. Bek (2006). "Multinationals in their communities: A social capital approach to corporate citizenship projects", University of
Manne, Henry G. (2006-11-24). "Milton Friedman Was Right". The Wall Street Journal. Retrieved 2008-03-07.
Porter, Michael; Mark Kramer. "The Link Between Competitive Advantage and Corporate Social Responsibility" (PDF). Harvard Business Review.
Rowe, James (2005-01-01). "Corporate Social Responsibility as Business Strategy". CGIRS-Reprint-2005-08. Center for Global, International, and
Sen, Sankar, C. B. Bhattacharya and Daniel Korschun (2006). "The Role of Corporate Social Responsibility in Strengthening Multiple Stakeholder
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