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The corporate social responsibility pyramid: its evolution and the proposal of the spinner, a theoretical refinement

Annor da Silva Junior (Departament of Accountancy, Universidade Federal do Espirito Santo, Vitoria, Brazil)
Priscilla de Oliveira Martins-Silva (Graduate School of Management, Universidade Federal do Espirito Santo, Vitoria, Brazil)
Vitor Daher Coelho (Graduate School of Management, Universidade Federal do Espirito Santo, Vitoria, Brazil)
Anderson Fioresi de Sousa (Graduate School of Accountancy, Universidade Federal do Espirito Santo, Vitoria, Brazil)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 23 February 2022

Issue publication date: 26 January 2023

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Abstract

Purpose

The purpose of this paper is to analyze the evolution of the corporate social responsibility (CSR) pyramid conceived by Archie B. Carroll. Anchored by theoretical and empirical evidence, this paper proposes a new model of analysis: the “CSR Spinner.”

Design/methodology/approach

To propose this new model, the authors are presenting a conceptual paper.

Findings

As a result of the analyses conducted in this paper, the authors propose the “CSR Spinner” model. This model which contemplates four dimensions (ethical, economic, legal and philanthropic) has in its structure a center bearing and three lobes that are derived from the center. In the center of the “CSR Spinner,” the ethical dimension is positioned and in the lobes are the other dimensions. In the “CSR Spinner,” the ethical dimension has the role of giving the model dynamism, defining both the direction and speed with which the lobes rotate, thus generating total CSR.

Originality

The “CSR Spinner” is original, as it consists of a new way of conceiving of the CSR pyramid.

Research limitations/implications

As a knowledge instrument that allows the manipulation of reality, that is, to think, analyze, understand and predict this reality, the “CSR Spinner” model has the potential to provide advances in research on CSR. Because it proposes a theoretical refinement, this model still needs to go through a process of theoretical and empirical validation.

Practical implications

The “CSR Spinner” model has pragmatic connotations that can help corporate management adapt to various national and international contexts.

Social implications

The “CSR Spinner” model represents an advance over the CSR pyramid, because of the model’s characteristics of dynamism, flexibility and adaptability across all types of organizations and within various national and international contexts.

Keywords

Acknowledgements

This work was supported by the Funding Agency #1 – National Council for Scientific and Technological Development (CNPq - Conselho Nacional de Desenvolvimento Científico e Tecnológico) under Grant number 311291/2020-1 and Funding Agency #2 – Foundation for Research and Innovation Support in Espírito Santo (FAPES – Fundação de Amparo à Pesquisa e Inovação do Espírito Santo) under Grant number 294/2021.

Citation

Silva Junior, A.d., Martins-Silva, P.d.O., Coelho, V.D. and Sousa, A.F.d. (2023), "The corporate social responsibility pyramid: its evolution and the proposal of the spinner, a theoretical refinement", Social Responsibility Journal, Vol. 19 No. 2, pp. 358-376. https://doi.org/10.1108/SRJ-05-2021-0180

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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