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The purpose of this paper is to provide a reaction to the paper of Nijhof and Jeurissen in IJSSP on limitations of business case approaches to CSR by nuancing some of their critique as well as extending it by addressing a more fundamental flaw in such approaches. In addition, the paper aims to also provide a case of a company that integrates various approaches to CSR into its business model that goes beyond the CSR business case.

The paper both has a conceptual approach through drawing on critical studies and theoretical arguments on CSR as well as an empirical approach through examining the integrative sustainability business model developed by the company Patagonia, a recognized and innovative CSR leader.

The paper argues that the “cherry-picking argument” by Nijhof and Jeurissen on the limitations of the business case approach to CSR does not reflect the idiosyncrasy of the CSR concept. Also, their glass ceiling metaphor may not be well-chosen. Second, stage models of CSR maturity that detach ethics from CSR development should be revised to include these, also from a credibility perspective. Third, the theory of the firm perspective on CSR may be adjusted to capture the reality of new market relations that companies pioneering with sustainability business models are developing.

The paper formulates a new critique on business case approaches to CSR, adding to the stream of critical studies on CSR and provides an example of a company that pioneers an integrative approach to CSR.

The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR) attribution, thus providing a practical and concise model as well as examining brand attachment as a mediator explaining the relationship between CSR attribution and its consequences.

A between-subjects experimental design was employed. The study included two experimental conditions; intrinsic and extrinsic CSR attribution and a control condition. An online self-administered survey was utilised for data collection. The sample was a convenience sample of 336 university students. Both one-way between-groups ANOVA and Partial Least Squares-Structural Equation Modelling (PLS-SEM) were utilised for hypotheses testing.

The most significant antecedents of CSR attribution in order of importance are the firm's approach to CSR communication, past corporate social performance, CSR type and the firm's call for customers' participation in its CSR. CSR attribution exerted a significant direct positive impact on brand attachment and trust. Three significant indirect consequences of CSR attribution were PWOM intention, purchase intention and brand loyalty intention. Whereas trust played a significant mediating role between CSR attribution and its three indirect consequences, brand attachment exerted significant mediation only between CSR attribution and brand loyalty intention. Brand attachment might mediate the relationship between CSR attribution and purchase intention. However, brand attachment failed to play a mediating role between CSR attribution and PWOM intention.

Several studies marginally investigated CSR attribution. Despite the vital role of CSR attribution in how consumers receive firms' CSR engagement, the availability of CSR attribution-centric studies is limited. By introducing a model of the most relevant antecedents and consequences of CSR attribution, this study aids in understanding the psychological mechanism underlying consumers' CSR attribution and provides valuable implications.

The purpose of this study is to conduct a systematic literature review that illuminates the current state of knowledge regarding the specific approaches by which multinational corporations (MNCs) implement corporate social responsibility (CSR) on the subsidiary level in developing countries.

Even though substantial scholarly work has been made to outline MNCs' activities in developing countries, this literature remains fragmented. To support the field in its theoretical as well as empirical advancements, this study conducts a systematic review of this body of literature and content analysis of relevant articles using insights from strategic marketing literature (market driving/proactive and market-driven/reactive approaches).

The authors synthesize our findings by presenting a taxonomy of proactive/reactive CSR approaches in developing markets along with propositions that can guide future research in this area.

Among the key contributions of this study's literature review is the development of a taxonomy of proactive/reactive CSR, bringing together different and fragmented streams of research and viewing them from strategic marketing (“proactive/reactive”) perspective. The taxonomy and the two ensuing propositions can advance future CSR-related studies with MNCs in focus by providing both theoretical and empirical guidance.

This paper aims to provide a new conceptual approach to corporate social responsibility (CSR), termed enlightened shared value (ESV), by applying the social dilemma paradigm and long-term value maximization.

In this conceptual paper, the author analyzes CSR as an organizational social dilemma, where the conflicts among stakeholders and between short- and long-term outcomes are inevitable. To minimize these conflicts, firms need to aim at long-term value maximization to provide the maximum outcome to the firm and satisfy all relevant stakeholders. Adopting these perspectives, the author introduces ESV and compares ESV with major CSR approaches.

ESV provides a clear metric and the method for CSR, which is lacking in existing CSR approaches. Consequently, ESV is superior to and has better applicability than existing CSR approaches. The author suggests that shifting focus to long-term outcomes can reduce the conflicts in CSR and make CSR a win-win game.

As an alternative to existing CSR approaches, ESV can provide the best outcome to the firm and all relevant stakeholders. ESV adds the understanding of CSR’s theoretical discussions and provides a practical guideline to practitioners.

The theoretical understanding of CSR is caught on the horns of the dilemma between the ethical and instrumental approaches. The strategic turn in CSR has brought the dilemma to a new head. The purpose of this paper is to develop a novel argumentative strategy to address the dilemma.

The paper weaves together the insights from the literatures on sociological institutionalism, organization theory, business ethics and institutional economics to elaborate the distinction between CSR communication and CSR action that is actually undertaken and visible to stakeholders. This distinction is at the core of the “hypocrisy avoidance” approach which puts the above dilemma in a new light.

According to the “hypocrisy avoidance” approach, the CSR communication constitutes a competitive arena where corporations are looking for reputational gains. Competitive pressures give rise to an inflationary dynamics of the CSR communication which consequently runs up against credibility problems. These problems are addressed by the real CSR policies which legitimate the corporate employment of the CSR communication as an instrument of competition.

The theoretical dilemma between the ethical and instrumental approaches manifests itself in the justification of skepticism toward CSR communication. This skepticism, which may be to the detriment of a corporation’s license to operate, may turn out to be a driving force of CSR action.

Despite the charges of corporate hypocrisy, CSR communication may play a role in the alleviation of business-society tensions. This role is however subject to two limitations. First, if CSR communication is used as instrument of competition, it is unlikely to translate into CSR action perfectly. Second, corporations would likely prioritize more visible CSR actions over less visible ones.

The novel implication of the “hypocrisy avoidance” approach is that CSR actions present credible commitments or “hostages” enabling the productive interaction between corporations and their stakeholders. This implication integrates some of the components of the ethical and instrumental approaches, while drawing inspiration from the institutional economics and institutional ethics literatures.

This paper aims to clarify that corporate social responsibility (CSR) has come a long way by the prevailing business case approach, but increasingly hits a glass ceiling. The glass ceiling metaphor refers to the inherent limitations created by a business case approach towards CSR.

The main findings are based on an analysis of existing literature on strategies for CSR. The findings are illustrated with a case from the Dutch National Research Program on CSR.

The very term corporate social responsibility suggests that the debate about CSR is all about responsibilities of corporations. Maybe it once was, but nowadays it is much more about new market opportunities and a business‐wise approach to ecological and social problems. CSR has evolved into a marketable asset of companies, in which profit‐oriented managers and entrepreneurs are willing to invest. This “commodification” of CSR has helped to make it acceptable in the business world, but this comes at a considerable price from the perspective of the social responsibility of business. It is especially argued in the paper that a business case approach results in opportunism, leaves institutional blockades intact and drives out the intrinsic motivation for engaging in CSR.

Because of the chosen conceptual research approach, the propositions put forward in the paper need further grounding in empirical research.

In order to shatter this glass ceiling, managers have to deal with a paradoxical situation. They should maintain their appreciation of economic constraints and at the same time combine this with a sincere recognition of moral values. This at least requires that managers should show commitment to certain social values, be able to defend it in good and bad times and prepare all employees to deal with the inherent dilemmas of bearing different responsibilities.

Although the paper builds on earlier articles on limitations of a business case approach, it is the first paper to argue for a glass ceiling of CSR created by the inherent limitations of such an approach.

This paper explores different approaches to regulating corporate social responsibility (CSR) patterns of adopting codes of conduct, and discusses the approach that courts should embrace.

Case studies from various legal systems will be examined. The paper presents new typology relating to different patterns of the Corporate Social Performance (CSP) model, based on aspects of the CSR pyramid, namely, legislative CSR and ethical CSR. Legislative CSR includes adoption of thin codes which reflect compliance within current legal standards of the criminal code, while ethical CSR includes codes reflecting ethical norms and corporate social citizenship beyond mere compliance. The paper also includes the interplay of different patterns of CSR and three approaches to regulation regarding these patterns.

Both the Israeli negative CSR regulatory approach and the American legislative CSR regulatory approach present difficulties.

The paper introduces a theory for regulating CSR within criminal law, drawing on the pyramid of CSR. It presents an original discussion of distinct approaches to regulation of corporate liability, while further developing the institutional theory of CSR and the interplay of regulation and CSR. The paper suggests a novel solution regarding the regulation and acceptance of CSR: the granting of protection from criminal liability to corporations who adopt CSR.

The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP) and to determine the nature of this relationship, if any.

Using data collected by KLD Research Analytics and Global Reporting Initiative (GRI), the study examines the association between companies' choice of approaches to the CSR and CSR‐CP relationship.

Results of this study indicate that each of the three approaches to CSR – descriptive, instrumental, and strategic – are associated with CP, but in different ways. While the instrumental approach to CSR has a positive association with short‐term measures of CP, the strategic approach is associated with short‐term and medium‐term measures of CP, and the descriptive approach has no definite association with CP at all.

This study integrates the prevailing justifications for CSR with the taxonomy of approaches to CSR – instrumental, descriptive and strategic – suggested in the literature. It has been argued that these frameworks influence managers' conception of what constitutes effective stakeholder management and make a difference in how decision makers in an organization think and act in crafting the company's social initiatives and in deciding what the company aims to achieve through these initiatives. By examining the association between companies' approaches to CSR and stakeholder management of the CSR‐CP relationship, the study offers another perspective of the ongoing debate in the social accounting literature about the accountability relationships between business and society.

The purpose of this paper is to clearly outline the practicalities of designing and implementing corporate social responsibility (CSR) through sport programmes via stakeholder involvement theory by an international governing body operating across Europe’s multicultural setting. The concept of CSR and the use of sport to achieve the objectives of CSR have become common buzzwords. Within CSR, most of the academic literature, or research, has focused on defining or framing CSR through sport particularly discussing the implementation or staging of CSR activities by both sporting and non-sporting organisations. However, not much has been done regarding the practicalities of designing CSR programmes by employing stakeholder involvement theory and conducting of a thorough needs analysis before programme deployment.

This explorative study is based on participatory action research informed by international sport-for-development experiences. A qualitative approach was adopted in assessing the application of stakeholder involvement theory (Morsing and Schultz, 2006) in programme design and assessment of the target group’s needs.

The old CSR approach was fragmented and lacked integration into local area needs. The new CSR approach ensures that community needs are reflected in CSR activities. The delivery of CSR by Euroleague Basketball professional clubs secures a licence to operate through joined-up approaches with mainstream partner agencies. These social partnerships instil a sense of community ownership of One Team Basketball projects.

This paper draws on lessons learnt from international sport-for-development sector where stakeholder involvement is vital for deploying development-through-sport initiatives. The paper addresses aspects which constitute sustainable developmental approaches in communities using sport CSR as a vehicle for change.

This study aims to investigate CSR‐related practices implemented by small and medium‐sized enterprises (SMEs), including their distinct opinions on CSR education.

A questionnaire survey was sent to 50 industrial participants from Kaohsiung, Taiwan, including large businesses and SMEs. Factor and ANOVA analyses were adopted in this study.

The results reveal that large enterprises place more emphasis on the importance of CSR education than SMEs, based on the number of employees, the amount of capital, and business volume. Interestingly, it was also found that there is a positive significant influence on concern for CSR issues, teaching approaches and courses, if a firm sets up a CSR department, has annual CSR reporting, implements CSR, and evaluates its performance.

Despite the critical role of SMEs in national economies, the existing literature on CSR has traditionally focused on large enterprises. This study provides an empirical, valuable step towards an investigation into CSR education for SMEs on three dimensions: CSR issues, CSR teaching approaches, and CSR courses. The findings also highlight individual strategies in shaping CSR programs in Taiwan.