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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.”

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

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.

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

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.

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

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.

Revisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.

This theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.

The paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).

The paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.

The paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.

Integrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.

The paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.

As the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.

The paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.

The paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.

This research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.

This paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.

This paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.

The purpose of this research is to understand the attitudes of individuals towards corporate social responsibility (CSR) in Kazakhstan and identify the benefits that CSR activities may bring to business and its stakeholders.

Theoretical underpinnings for the research are drawn from existent literature on CSR. A total of 120 questionnaires were collected, 68 percent of which were filled in online, the rest were answered manually by the respondents.

The results suggest that environmental friendliness, legal responsibility and stewardship principle are considered to be very important in Kazakhstan. The attitudes towards economic responsibility are significantly affected by age and working experience. The application of Carroll's Pyramid of CSR identified that the hierarchy of responsibilities in Kazakhstan exists in the following order: legal, ethical, economic, and philanthropic. The primary payback of CSR is improved company image and reputation.

As the concept of CSR is relatively new in Kazakhstan misunderstanding of CSR principles might have led to wrong perceptions and attitudes and distortion of the research results. The sample is not representative of the population as a whole and cannot be generalized.

The paper is a valuable contribution to the development and promotion of CSR principles in Kazakhstan which provides an insight into the current situation in the country. Managers and policy makers may revise their strategies and policies with the expectations of the general public.

The paper contributes to the limited scope of literature on the attitudes towards CSR in Kazakhstan.

This study aims to ascertain the relevance of Carroll’s four dimensions of corporate social responsibility (CSR), namely, economic, legal, ethical and discretionary in a dynamic regulatory context of a developing economy – Pakistan.

This study has operationalized these dimensions as four categories of CSR disclosure index. This disclosure index measured the relevance of CSR dimensions by examining CSR disclosure practices of Pakistan Stock Exchange-100 index firms.

The authors have found that the firms of Pakistan disclose more information pertaining to discretionary dimension of CSR than economic, legal and ethical dimensions. Interestingly, the authors have observed that after the enactment of state regulation, there is an increasing trend of the overall CSR disclosure level at a decreasing rate.

For policymakers, these findings imply that firms tend to perceive law as a box-ticking exercise and refrain to involve in those CSR activities that can have both strategic and societal benefits over the long run. These finding imply for business managers that if they will not undertake CSR notion seriously then the policymakers will take statutory initiatives to curtail the greenwashing effect and these initiatives can lead to higher transaction costs.

This study presents evidence about the relevance of Carroll’s four dimensions of CSR in a developing economy. The evidence shows that the CSR disclosure in developing economy continues to take a largely philanthropic form thereby dominating other CSR dimensions namely ethical, legal and economic. These findings also confirm that CSR practices are context-dependent and these cannot be isolated from their unique social context.

This paper aims to report a case history delivered to MBA students that developed their understanding of corruption and also enhanced their ability to be able to contribute to the anti-curriculum agenda. This case history method selected was innovative, as it was constructed from multi-disciplinary archival sources. The case focus was the egregious affinity fraud of Bernard L. Madoff Investment Securities (BLMIS), with court documents taken from “United States V. Bernard L. Madoff And Related Cases USAO-SDNY”, including court sentencing records, victim impact statements and the defendant’s “Plea Allocution”. The case study aimed to enhance students’ ability and inclination to recognise and oppose corrupt practices. The longer-term ambition of the case was to contribute to developing the students’ moral awareness, character and facility for self-reflection, in terms of responding to corruption. The case study exercise also addressed rising societal expectations for more robust responses to corruption, in terms of illustrating how business school pedagogy can be expanded to emphasise the centrality of ethics and corporate social responsibility (CSR) to economic life. The case history was analysed within Carroll’s CSR pyramid and also with themes derived from the developing area of behavioural ethics, including a deontological, justice for its own sake and focus.

This research used the qualitative case method (Stake, 2000; Yin, 2004, 2010, 2011) to investigate lived experience from the viewpoint of those being studied and to provide the case history “experience”, using an analytical lens developed from Carroll’s CSR pyramid (1991) and from behavioural ethics research. Furthermore, following Chell’s recommendation, the case history of the BLMIS fraud was chosen – “[…] for analytical purposes to produce insight into the phenomena in question” (2008). The case was constructed from archival sources, including court records of the sentencing of Bernie Madoff.

The findings of the research are that students gained knowledge and understanding of the nature and practice of corruption, as well as developing their understanding of the anti-corruption agenda. The case also facilitated students to develop their moral awareness, character and facility for self-reflection with reference to corruption. In sum, the findings are that case histories, using archival sources, in this instance taken from the court records, have the potential to enhance teaching and learning in business ethics and responsible management education.

A limitation of this research is that it is reporting on one instance of a classroom delivery of the case study. In consequence, a recommendation for future research is for CSR and ethics focussed educationalist to conduct similar case study teaching to add to and complement the conclusions reached in this paper.

This paper is original in detailing and reflecting on a case history teaching example of global corruption. This case history teaching method was innovative, as it was constructed from archival sources taken from court records to include victim impact statements and the defendant’s “Plea Allocution”.

This study aims to adopt Carroll’s corporate social responsibility (CSR) pyramid framework as a theoretical lens for examining employee perspectives on South Korean hotels operating as quarantine facilities during the COVID-19 pandemic.

The study adopted a qualitative approach consisting of the following components: in-depth interviews with employees and stakeholders of quarantine hotels, including frontline staff, government officials and medical staff, field observations and data from one researcher’s direct experience in a quarantined hotel.

Six themes regarding the experience of operating quarantine hotels emerged from the in-depth interviews and field observations. The findings also showed an interplay between the hotel employees’ perspectives, the four components of the CSR pyramid and the benefits and costs to hotels operating as quarantine facilities.

This study focusses on the particular case of quarantine hotels in South Korea, and therefore caution is required in generalising the findings.

The findings suggest that strategic partnerships can help to protect local communities whilst alleviating the hotel industry’s financial difficulties. They also explore an opportunity for business revitalisation in the midst of a global pandemic.

This study finds that the voluntary decision of hotels to operate as coronavirus quarantine facilities is aligned with CSR because its ultimate aim is to protect the community from the risk of coronavirus from overseas arrivals. This study broadens the CSR literature in the fields of COVID-19 and hospitality.

The purpose of this paper is to develop an assessment model for corporate social responsibility (CSR) that is interlinked to sustainable development and examine the model on CSR cases in Egypt, exploring whether CSR is embedded into the core agenda of the corporations. This analysis helps in understanding the state of CSR in Egypt and countries with a similar socio-economic background.

The study presents a sustainable development assessment model for CSR, based on combining and modifying Archie Carroll’s model of Hierarchy of Corporate Responsibilities (1979, 2010) and Donna Wood’s Corporate Performance Model (1991) to include sustainable development imperatives. The proposed model analyzes two CSR practices of corporates. Qualitative analysis using in-depth interviews was conducted in the two case studies: a global multinational company represented in Egypt and a family business typical of many Egyptian corporates.

Generalizing from the results of the assessment in Egypt and countries with similar circumstances, most CSR practices in such a context still fall under philanthropy and few under human development or the business case. The lack of the formal institutional framework for organizing the role of the State in CSR promotion leads to missing the opportunity of linking CSR to the Sustainable Development Goals or similar strategies.

The paper presents a CSR assessment model adopted in developing countries, with a focus on incorporating sustainable development indicators since the 1990s. This methodological development since 2010 is timely and particularly useful for relating CSR to the recent global focus on sustainable development.

Corporate social responsibility (CSR) research is often dominated in a western context. Perhaps, with the rapid expansion of organisations in the context of emerging economies, there is a pressing need for the development of a new dimension. Organisations operating in emerging markets must address the social challenges of serving low-income consumers and rural communities as part of their CSR strategy. The next era of CSR should look out for a period of experimentation and innovation as organisations advance their core business objectives by addressing existing social and environmental issues, which are dependent on market and industry settings. The purpose of this paper is the requirement of careful considerations when formulating the CSR framework for different industries and markets in the global business environment and this is the focus in this paper.

The paper provides a review and certain limitations of the literature on the highly cited works such as stakeholder theory and Carroll’s pyramid model. Following on, the proposed matrix model, related discussion of the four phases and associated propositions are explained in the paper. Finally, some concluding remarks on the need for a new look on CSR in the context of non-western markets are presented.

In this paper, the authors introduce “The matrix model of CSR” as a starting attempt and a guideline in formulating the CSR approach across industry and countries, particularly illustrating in the context of diverse organisations in different sectors. However, this model is at a conceptual level and future research could allow empirical testing and refinement of the “matrix model” in different market and industry conditions.

A CSR model for multiple organisational contexts would provide more insight for the relevant stakeholders regarding their CSR activities. Thus, this article attempts to suggest a CSR matrix model and it takes a phased approach by classifying the CSR activities based on the degrees of CSR and altruistic nature of activities that could be adapted for other industries as well as emerging economies.

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

The research relies on the existing literature as a secondary data source. The primary data was collected through questionnaires distributed to three leading mobile operators in the Kingdom of Bahrain. The research's population numbered 1,689, and the sample size was 313; the simple random sampling method was used for data collection with a response rate of 87.2% out of a total sample size of 273 respondents. In addition, the responses were analyzed using statistical package for the social sciences (SPSS) software version 24.0; specifically, Spearman's rank correlation was used to test the hypotheses. The research design was quantitative, so a nonparametric procedure was applied to test the hypotheses.

The research produced positive relationships between the independent variables (economic, legal, ethical, philanthropic and environmental responsibilities) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The research produced positive relationships between the independent variables (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The outcomes of the research mainly suggest that mobile operators assign employees who have been working with the company for more than 7 years to implement CSR; due to their engagement to implement CSR as a sustainable practice more than others with less than 3 years or 3-6 years in Bahrain mobile operators. Besides, the research provides a starting point by which other researchers could investigate CSR in other sectors in the Kingdom of Bahrain.

The research provided a framework for Bahrain mobile operators to assist them in enhancing the implementation of CSR in a sustainable manner, which are economic, legal, ethical, philanthropic and environmental responsibilities.