The fierce debate on CSR is often linked to different understandings of CSR from different perspectives. Although there is no strong consensus on CSR, Carroll's pyramid of CSR encompassing economic, legal, ethical and philanthropic responsibilities (Carroll, 1979) is a good starting point for discussion.
Sun, W., Stewart, J. and Pollard, D. (2010), "Reframing corporate social responsibility", Sun, W., Stewart, J. and Pollard, D. (Ed.) Reframing Corporate Social Responsibility: Lessons from the Global Financial Crisis (Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 1), Emerald Group Publishing Limited, Bingley, pp. 3-19. https://doi.org/10.1108/S2043-9059(2010)0000001006
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