Skip to main content

Corporate Social Responsibility

  • Living reference work entry
  • First Online:

Part of the book series: Encyclopedia of the UN Sustainable Development Goals ((ENUNSDG))

Synonyms

Corporate citizenship; Corporate responsiveness; Corporate social performance; Corporate sustainability

Definitions

Corporate social responsibility is a responsibility of for-profit and not-for-profit organizations for their impact on stakeholders, natural environment, and wider society; it focuses on accountability and transparency of corporate actions that include social, ethical, environmental, and economic efforts, which are often voluntary and placed within and outside of market and commercial transactions. The World Business Council for Sustainable Development defines corporate social responsibility as the “continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce, their families as well as of the local community and society at large” (WBCSD 2000, p. 10). Organisation for Economic Co-operation and Development (OECD) views corporate social responsibility as the “Business contribution...

This is a preview of subscription content, log in via an institution.

References

  • Bartley T (2003) Certifying forests and factories: states, social movements, and the rise of private regulation in the apparel and forest products fields. Polit Soc 31(3):433–464

    Article  Google Scholar 

  • Baskin J (2006) Corporate responsibility in emerging markets. J Corp Citizsh 24:83–99

    Google Scholar 

  • Baumann-Pauly D, Wickert C, Spence L, Scherer A (2013) Organizing corporate social responsibility in small and large firms: size matters. J Bus Ethics 115(4):693–705

    Article  Google Scholar 

  • Bhimani A, Soonawalla K (2005) From conformance to performance: the corporate performance continuum. J Account Public Policy 24:165–174

    Article  Google Scholar 

  • Blowfield M (2003) Ethical supply chains in the cocoa, coffee and tea industries. Greener Manag Int 43:15–24

    Google Scholar 

  • Blowfield M, Murray A (2014) Corporate responsibility. Oxford University Press, Oxford

    Google Scholar 

  • Bondy K, Matten D, Moon J (2006) Codes of conduct as a tool for sustainable governance in MNCs. In: Benn S, Dunphy D (eds) Corporate governance and sustainability – challenges for theory and practice. Routledge, New York

    Google Scholar 

  • Bowen H (1953) Social responsibilities of the businessman. Harper & Row, New York

    Google Scholar 

  • Burton B, Goldsby M (2009) Corporate social responsibility orientation, goals, and behavior: a study of small business owners. Bus Soc 48:88–104

    Article  Google Scholar 

  • Business in the Community (BITC) (2018) About the CR index. https://www.bitc.org.uk/services/benchmarking/cr-index/about-cr-index. Accessed 23 Mar 2018

  • Carroll A (1979) A three-dimensional conceptual model of corporate social performance. Acad Manag Rev 4:497–505

    Article  Google Scholar 

  • Carroll A (1989) Business and society: ethics and stakeholder management. South-Western Publishing Company, Cincinnati

    Google Scholar 

  • Carroll A (1991) The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Bus Horiz 34:39–48

    Article  Google Scholar 

  • Carroll A (1999) Corporate social responsibility: evolution of a definitional construct. Bus Soc 38(3):268–295

    Article  Google Scholar 

  • Christmann P, Taylor G (2006) Firm self-regulation through international certifiable standards: determinants of symbolic versus substantive implementation. J Int Bus Stud 37:863–878

    Article  Google Scholar 

  • Clarkson M (1995) A stakeholder framework for analyzing and evaluating corporate social performance. Acad Manag Rev 20(1):92–117

    Article  Google Scholar 

  • Commission of the European Communities (CEC) (2001) Green paper: promoting a European framework for corporate social responsibility. European Commission, Brussels. http://europa.eu/rapid/press-release_DOC-01-9_en.pdf. Assessed 21 May 2018

    Google Scholar 

  • Commission of the European Communities (CEC) (2002) Corporate social responsibility: a business contribution to sustainable development. COM (2002) 347. European Commission, Brussels

    Google Scholar 

  • Commission of the European Communities (CEC) (2006) Implementing the partnership for growth and jobs: making Europe a pole of excellence on corporate social responsibility. (COM 2006 – 136). European Commission, Brussels. http://www.jussemper.org/Resources/Corporate%20Activity/Resources/IMPLEMENTINGPARTNERSHIPJOBS.pdf. Accessed 26 May 2018

    Google Scholar 

  • Crane A, Matten D (2015) Business ethics: managing corporate citizenship and sustainability in the age of globalization. Oxford University Press, Oxford

    Google Scholar 

  • Crane A, Matten D, Spence L (2008) Corporate social responsibility: readings and cases in a global context. Routledge, New York

    Google Scholar 

  • Dahlsrud A (2008) How corporate social responsibility is defined: an analysis of 37 definitions. Corp Soc Responsib Environ Manag 15:1–13

    Article  Google Scholar 

  • Davis K (1973) The case for and against business assumption of social responsibilities. Acad Manag J 16:312–322

    Google Scholar 

  • Donaldson T, Preston L (1995) The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Acad Manage Rev 20(1):65–91

    Article  Google Scholar 

  • Dunfee T (2008) Stakeholder theory: managing corporate social responsibility in a multiple actor context. In: Crane A, McWilliams A, Matten D, Moon J, Siegel D (eds) The Oxford handbook of corporate social responsibility. Oxford University Press, Oxford, pp 347–362

    Google Scholar 

  • Elkington J (2004) Enter the triple bottom line. In: Henriques A, Richardson J (eds) The triple bottom line, does it all add up? Assessing the sustainability of business and CSR. Earthscan Publications, London, pp 1–16

    Google Scholar 

  • European Commission (EC) (2011) A renewed EU strategy 2011–14 for corporate social responsibility. COM (2011) 681. European Commission, Brussels. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:EN:PDF. Accessed 12 Mar 2018

    Google Scholar 

  • European Commission (EC) (2015) EU multi stakeholder forum on corporate social responsibility. European Commission, Brussels. https://ec.europa.eu/docsroom/documents/8774/attachments/1/translations/en/renditions/native. Accessed 25 Mar 2018

    Google Scholar 

  • Evan W, Freeman R (1988) A stakeholder theory of the modern corporation: Kantian capitalism. In: Beauchamp T, Bowie N (eds) Ethical theory and business, 3rd edn. Prentice Hall, Englewood Cliff, pp 97–106

    Google Scholar 

  • Falkenberg J, Brunsæl P (2011) Corporate social responsibility: a strategic advantage or a strategic necessity? J Bus Ethics 99:9–16

    Article  Google Scholar 

  • Fox T (2005) Small and medium-sized enterprises (SMEs) and corporate social responsibility: a discussion paper. International Institute for Environment and Development, London, UK. pp. 1–11

    Google Scholar 

  • Franklin D (2008) Just good business: a special report on corporate social responsibility. The Economist, London

    Google Scholar 

  • Frederick WC (1978). From CSR1 to CSR2: the maturing of business and society thought (Working Paper 279). Graduate School of Business. U Pitt

    Google Scholar 

  • Frederick W (2008) Corporate social responsibility: deep roots, flourishing growth, promising future. In: Crane A, McWilliams A, Matten D, Moon J, Siegel D (eds) The Oxford handbook of corporate social responsibility. Oxford University Press, Oxford, pp 522–531

    Google Scholar 

  • Freeman R (1984) Strategic management: a stakeholder approach. Pitman, Boston

    Google Scholar 

  • Freeman R (1994) The politics of stakeholder theory. Bus Ethics Q 4(4):409–421

    Article  Google Scholar 

  • Friedman M (1970) The social responsibility of business is to increase its profits. New York Times Magazine, 13 September 1970

    Google Scholar 

  • FTSE Russell (2018) FTSE4Good Index series. http://www.ftse.com/products/indices/FTSE4Good. Accessed 21 May 2018

  • Global Reporting Initiative (GRI) (2013) Report or explain: a smart EU policy approach to non-financial information disclosure. GRI, Amsterdam. https://www.globalreporting.org/resourcelibrary/GRI-non-paper-Report-or-Explain.pdf. Accessed 12 Mar 2018

    Google Scholar 

  • Global Reporting Initiative (GRI) (2018) Global reporting initiative. https://www.globalreporting.org/information/about-gri/gri-history/Pages/GRI's%20history.aspx. Accessed 23 Mar 2018

  • Global Reporting Initiative, UN Global Compact, World Business Council for Sustainable Development (2015) SDG compass: the guide for business action on the SDGs. SDG Compass, Brussels. https://sdgcompass.org/wp-content/uploads/2015/12/019104_SDG_Compass_Guide_2015.pdf. Accessed 24 May 2018

    Google Scholar 

  • Graafland J, Van de Ven B, Stoffele N (2003) Strategies and instruments for organising CSR by small and large businesses in the Netherlands. J Bus Ethics 47(1):45–60

    Article  Google Scholar 

  • Grayson D, Hodges A (2004) Corporate social opportunity! Seven steps to make corporate social responsibility work for your business. Greenleaf Publishing, Sheffield

    Google Scholar 

  • Greening D, Turban D, Daniel B (2000) Corporate social responsibility as a competitive advantage in attracting quality workforce. Bus Soc 39(3):254–281

    Article  Google Scholar 

  • Griffin J, Mahon J (1997) The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research. Bus Soc 36:5–31

    Article  Google Scholar 

  • Hansen S, Dunford B, Boss A, Boss R, Angermeier I (2011) Corporate social responsibility and the benefits of employee trust: a crossdisciplinary perspective. J Bus Ethics 102:29–45

    Article  Google Scholar 

  • HM Government (2009) Corporate responsibility report. Department for Business, Enterprise and Regulatory Reform, London. http://webarchive.nationalarchives.gov.uk/20090609030923/http://www.berr.gov.uk/files/file50312.pdf. Accessed 12 Mar 2018

  • Hwang S, Metcalfe B (2016) The role of corporate social responsibility (CSR) education for the Korean small and medium-sized enterprise (SMEs)’s development: critical perspectives of social capital theory. Global Development Institute, University of Manchester, Manchester, UK. pp. 1–16

    Google Scholar 

  • Industry Canada (2014) Corporate social responsibility (CSR): an implementation guide for Canadian business. Industry Canada, Ottawa. https://www.ic.gc.ca/eic/site/csr-rse.nsf/vwapj/CSRImplementationGuide.pdf/$file/CSRImplementationGuide.pdf. Accessed 12 Mar 2018

    Google Scholar 

  • International Organization for Standardization (ISO) (2018) ISO 26000 – social responsibility. https://www.iso.org/iso-26000-social-responsibility.html. Accessed 23 Mar 2018

  • Jenkins H (2004) A critique of conventional CSR theory: an SME perspective. J Gen Manag 29(4):37–57

    Google Scholar 

  • Jenkins R (2005) Globalization, corporate social responsibility and poverty. Int Aff 81(3):525–540

    Article  Google Scholar 

  • Jenkins H (2006) Small business champions for corporate social responsibility. J Bus Ethics 67:241–256

    Article  Google Scholar 

  • Johannson L (1997) The challenge of implementing ISO 14001 for small- and medium-sized enterprises – surviving in the new global jungle. Environ Qual Manag 7:9–19

    Article  Google Scholar 

  • Johnson HL (1971) Business in contemporary society: Framework and issues. Belmont, CA: Wadsworth

    Google Scholar 

  • Jones T (1980) Corporate social responsibility revisited, redefined. Calif Manag Rev 22(2):59–67

    Article  Google Scholar 

  • Jones T (1995) Instrumental Stakeholder Theory: A Synthesis of Ethics and Economies. Acad Manage Rev 20(2):404–437

    Article  Google Scholar 

  • Jones M (1996) Missing the forest for the trees: a critique of the social responsibility concept and discourse. Bus Soc 35(1):7–41

    Article  Google Scholar 

  • Jones M (1999) The institutional determinants of social responsibility. J Bus Ethics 20(2):163–179

    Article  Google Scholar 

  • Kaufman A, Tiantubtim E, Pussayapibul N, Davids P (2004) Implementing voluntary standards and codes of conduct in the Thai garment industry. J Corp Citizsh 13:91–99

    Google Scholar 

  • Kolk A, Kourula A, Pisani N (2017) Multinational enterprises and the Sustainable Development Goals: what do we know and how to proceed? Transl Corp 24(3):9–32

    Google Scholar 

  • Kuhn T, Ashcraft K (2003) Corporate scandal and the theory of the firm: formulating the contributions of organizational communication studies. Manag Commun Q 17:20–57

    Article  Google Scholar 

  • Kuhn T, Deetz S (2008) Critical theory and corporate social responsibility: can/should we get beyond cynical reasoning? In: Crane A, McWilliams A, Matten D, Moon J, Siegel D (eds) The Oxford handbook of corporate social responsibility. Oxford University Press, Oxford, pp 173–196

    Google Scholar 

  • Laszlo C, Zhexembayeva N (2011) Embedded sustainability: the next big competitive advantage. Greenleaf Publishing, Sheffield

    Google Scholar 

  • Lepoutre J, Heene A (2006) Small and medium-sized enterprises and corporate social responsibility: identifying the knowledge gaps. J Bus Ethics 67(3):257–273

    Article  Google Scholar 

  • Levitt T (1958) The dangers of social responsibility. Harv Bus Rev 36(5):41–50

    Google Scholar 

  • Matten D, Crane A (2005) Corporate citizenship: toward an extended theoretical conceptualization. Acad Manag Rev 30(1):166–179

    Article  Google Scholar 

  • Matten D, Moon J (2005) A conceptual framework for understanding CSR. In: Schmidpeter R (ed) Corporate social responsibility across Europe. Springer, Berlin, pp 335–356

    Chapter  Google Scholar 

  • Mitchell R, Agle B, Wood D (1997) Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts. Acad Manag Rev 22(4):853–886

    Article  Google Scholar 

  • MSCI USA IMI (2018) MSCI KLD 400 Social Index (USD). MSCI, USA. https://www.msci.com/documents/10199/904492e6-527e-4d64-9904-c710bf1533c6. Accessed 12 Mar 2018

  • Organisation for Economic Co-operation and Development (OECD) (2001) Corporate social responsibility: partners for progress. OECD, Paris

    Google Scholar 

  • Organisation for Economic Co-operation and Development (OECD) (2011) OECD guidelines for multinational enterprises. OECD, Geneva. http://mneguidelines.oecd.org/guidelines/. Accessed 23 Mar 2018

    Google Scholar 

  • Porter M, Kramer M (2006) Strategy and society: the link between competitive advantage and corporate social responsibility. Harv Bus Rev 84(12):78–92

    Google Scholar 

  • Porter M, Kramer M (2011) The Big Idea: Creating shared value - How to reinvent capitalism and unleash a wave of innovation and growth. Harvard Bus Rev 89(1/2):62–77

    Google Scholar 

  • Rainey D (2006) Sustainable business development: inventing the future through strategy, innovation and leadership. Cambridge University Press, Cambridge

    Book  Google Scholar 

  • S&P Dow Jones Indices (2018) DJSI U.S. Composite. https://us.spindices.com/indices/equity/dow-jones-sustainability-us-composite-index-usd. Accessed 21 May 2018

  • Scherer AG, Palazzo G (2011) The new political role of business in a globalized world: a review of a new perspective on CSR and its implications for the firm, governance and democracy. J Manag Stud 48(4): 899–931

    Article  Google Scholar 

  • Schwartz M, Carroll A (2003) Corporate social responsibility: a three domain approach. Bus Ethics Q 13:503–530

    Article  Google Scholar 

  • Social Accountability International (SAI) (2018) Benefits of SA certification. http://www.sa-intl.org/index.cfm?fuseaction=Page.ViewPage&pageId=1838. Accessed 22 Mar 2018

  • Spence L (1999) Does size matter? The state of the art in small business ethics. Bus Ethics Eur Rev 8(3):163–174

    Article  Google Scholar 

  • Spence L (2007) CSR and small business in a European policy context: the five “C”s of CSR and small business research agenda. Bus Soc Rev 112(4):533–552

    Article  Google Scholar 

  • Spence L (2016) Small business social responsibility: expanding core CSR theory. Bus Soc 55(1):23–55

    Article  Google Scholar 

  • Spence LJ, Rutherfoord R (2000) Social responsibility, profit maximisation and the small firm owner manager. J Small Bus Enterp Dev 8(2):126–139

    Article  Google Scholar 

  • Stainer L (2006) Performance management and corporate social responsibility: the strategic connection. Strateg Chang 15:253–264

    Article  Google Scholar 

  • Thompson J, Smith H (1991) Social responsibility and small business: suggestions for research. J Small Bus Manag 29(1):30–44

    Google Scholar 

  • United Nations (2017) Resolution adopted by the General Assembly on work of the statistical commission pertaining to the 2030 Agenda for Sustainable Development (A/RES/71/313). United Nations, New York. https://unstats.un.org/sdgs/indicators/indicators-list/. Accessed 21 Mar 2018

    Google Scholar 

  • United Nations (2018) United Nations global compact. https://www.unglobalcompact.org/what-is-gc/mission. Accessed 23 Mar 2018

  • United Nations Conference on Environment and Development (UNCED) (1992) The Rio Declaration on environment and development. http://www.unesco.org/education/pdf/RIO_E.PDF. Accessed 13 Sept 2018

  • Visser W (2008) Corporate social responsibility in developing countries. In: Crane A, McWilliams A, Matten D, Moon J, Siegel D (eds) The Oxford handbook of corporate social responsibility. Oxford University Press, Oxford, pp 473–499

    Google Scholar 

  • Waddock S (2009) Leading corporate citizens: vision, values, value added. McGraw-Hill, New York

    Google Scholar 

  • Waddock S, Bodwell C, Graves S (2002) Responsibility: the new business imperative. Acad Manag Exec 16: 132–148

    Google Scholar 

  • Wartick S, Cochran P (1985) The evolution of the corporate social performance model. Acad Manag Rev 4:758–769

    Article  Google Scholar 

  • Williams C, Aguilera R (2008) Corporate social responsibility in a comparative perspective. In: Crane A, McWilliams A, Matten D, Moon J, Siegel D (eds) The Oxford handbook of corporate social responsibility. Oxford University Press, Oxford, pp 454–472

    Google Scholar 

  • Windsor D (2006) Corporate social responsibility: three key approaches. J Manag Stud 43(1):93–114

    Article  Google Scholar 

  • Wood D (1991a) Corporate social performance revisited. Acad Manag Rev 16(4):691–718

    Article  Google Scholar 

  • Wood D (1991b) Toward improving corporate social performance. Bus Horiz 34(4):66–73

    Article  Google Scholar 

  • World Business Council for Sustainable Development (WBCSD) (2000) Corporate social responsibility: making good business sense. World Business Council for Sustainable Development, Geneva

    Google Scholar 

  • World Commission on Environment and Development (1987) Our common future. United Nations, Geneva. https://www.are.admin.ch/dam/are/en/dokumente/nachhaltige_entwicklung/dokumente/bericht/our_common_futurebrundtlandreport1987.pdf.download.pdf/our_common_futurebrundtlandreport1987.pdf. Accessed 21 Mar 2018

    Google Scholar 

  • Wright C, Rwabizambuga A (2006) Institutional pressures, corporate reputation, and voluntary codes of conduct: an examination of the Equator Principles. Bus Soc Rev 111(1):89–117

    Article  Google Scholar 

  • Yakovleva N, Vazquez-Brust D (2012) Stakeholder perspectives on CSR of mining MNCs in Argentina. J Bus Ethics 106(2):191–211

    Article  Google Scholar 

  • Yakovleva N, Kotilainen J, Toivakka M (2017) Reflections on the opportunities for mining companies to contribute to the United Nations Sustainable Development Goals in sub – Saharan Africa. Extr Ind Soc 4:426–433

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding authors

Correspondence to Julian D. Riano or Natalia Yakovleva .

Editor information

Editors and Affiliations

Section Editor information

Rights and permissions

Reprints and permissions

Copyright information

© 2019 Springer Nature Switzerland AG

About this entry

Check for updates. Verify currency and authenticity via CrossMark

Cite this entry

Riano, .D., Yakovleva, N. (2019). Corporate Social Responsibility. In: Leal Filho, W., Azul, A., Brandli, L., Özuyar, P., Wall, T. (eds) Responsible Consumption and Production. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-71062-4_26-1

Download citation

  • DOI: https://doi.org/10.1007/978-3-319-71062-4_26-1

  • Received:

  • Accepted:

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-71062-4

  • Online ISBN: 978-3-319-71062-4

  • eBook Packages: Springer Reference Earth and Environm. ScienceReference Module Physical and Materials ScienceReference Module Earth and Environmental Sciences

Publish with us

Policies and ethics