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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.

In this chapter, the authors review emerging literature on multidimensional, information age-related phenomena across different disciplines to derive common themes and topics. The authors then proceed to analyse recent developments in these fields to provide an interdisciplinary overview of the most disruptive challenges for multinational companies (MNCs) competing in the modern information age. These challenges include more efficient peer-to-peer communication between stakeholders, crowd-organisation, globalisation of value chains and the need to organise knowledge resources. The aim of the chapter is not to review all age research, but to identify fundamental uncertainties for MNCs and discuss strategies of tackling such information age phenomena from an international business perspective.

The purpose of the paper is to propose a model of integrity to help assess corporate responsiveness to this new wave of pressure in the backdrop of the prevailing Shareholder Value Maximization doctrine. In a context of ecological crisis, sustainability is considered in an intergenerational perspective on well-being. Nations are required to maintain the productive base, composed of manufactured, natural and human capitals, to continue producing future generations’ well-being. Such macroeconomic challenges require businesses to contribute to human and natural capitals’ conservation.

This paper applies the integrity model to the historical case of the New Lanark mills from Owen’s (1991/1813-1816) new view of society. Owen’s deeds are compared to his promises in light of community expectations in that time to assess Owen’s commitment to social responsibility through “his honoring his word”.

The findings show the importance of the concept of “workability” for a business to create an opportunity set for “performance”. Such workability is determined by the business being a person of integrity.

Future researches are invited to use this model to build empirical evidence of corporate irresponsibility in dealing with the new challenges.

This paper’s contribution resides in the capacity to uncover any attempt by businesses to subsume their corporate social responsibility and sustainability commitment to the doxic shareholder value maximization (SVM) ideology.

The findings recall the importance for corporate activities to be re-embedded in their social and ecological contexts. This requires an overhaul of the business logic.

The originality of the model of integrity resides in its simplicity and practicality.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Purpose – This chapter explores the use of evolutionary and institutionalization models to understand the progression of sustainability in organizations and their contribution to sustainable effectiveness. It describes the evolution of Gap, Inc.'s sustainability approach, its increasingly central role in the organization's strategy and design, and the methods it is using to institutionalize this critical change.

Design – The chapter describes alternative models of sustainability evolution and change institutionalization, and then applies the concepts in those models to understand Gap, Inc.'s sustainability journey.

Findings – The models of sustainability evolution and change institutionalization provide different but complimentary views on the extent to which sustainability is embedded in Gap, Inc.'s organization. These models can be a useful tool for assessing progress and recommending actions to increase the institutionalization of sustainability strategies and initiatives.

Originality and value – The findings of this chapter will help senior executives with responsibility for sustainability implementation. In addition to providing indicators for assessment of progress, findings of sustainability's institutionalization should prove helpful in predicting achievement of sustainable effectiveness.

This paper aims to explore the drivers and barriers in the transition of the social responsibility agenda of large, emerging economy (EE) firms from non-strategic philanthropy to strategic corporate sustainability. This study also suggests a strategy that such firms may adopt for obtaining the desired corporate social responsibility (CSR) manifestation.

The paper follows an in-depth case study approach of a large, family-managed Indian firm in a pollutant industry – Sudarshan Chemicals. The article is based on direct observation and in-depth interviews with key stakeholders, namely, senior management, employees and the local community members (villagers) in the company’s plant in Maharashtra.

The study exposes a lack of alignment between firm size (large) and firm CSR manifestation (small) as the key challenge that EE firms face in transforming their social responsibility agenda. Stuck in the mould of non-strategic corporate philanthropy, even large EE companies are not exposed to the three essential elements of the Western conceptualization of CSR, namely, stakeholder pressure, environmental concerns and integration into core business. Sudarshan’s small-firm CSR orientation can be seen as symptomatic of most Indian companies which are family-led, family-managed businesses.

Faced with strong drivers to incorporate CSR, EE firms can strategize to leap-frog from philanthropy to corporate sustainability through obtaining the desired CSR manifestation.

The significance of this paper lies in the “on the ground”, detailed and empirical study of the drivers and challenges faced by a large Indian company, as it proactively sought to transition from the philanthropy orientation towards strategic CSR/sustainability. The paper identifies the major challenge large, Indian corporates are likely to face going forward, as they respond to drivers in a globalized business environment.

Although ethical custom has long recognized man’s responsibility to the environment, the contribution of traditional economic entrepreneurship to the sustainability challenge has been limited. Indeed, it can be shown to have had a negative impact at times and although new business models have been introduced, addressing environmental, humane and social issues, questions have been raised about whether entrepreneurship and sustainability are compatible. Accordingly, this chapter proposes a new business model that integrates or harmonizes these four more traditional entrepreneurship models currently applied independently. The model is founded on general systems thinking and the principle of harmony. It is based on a case study of real-life commercial startup operation, SEKEM Holding in Egypt. The case, which is based on secondary data and non-participant observation, is discussed in detail as is the resultant proposed Harmonious Entrepreneurship model. A definition is provided together with three further case examples that exemplify and demonstrate the model in different geographical and sectoral contexts. Each is based on a “bleeding edge,” innovative technological solution to the problem being addressed and the study concludes that:

• for entrepreneurship to address the sustainability challenge successfully a new entrepreneurship paradigm is needed that abandons the Friedman doctrine of being about making as much money as possible;

• the paradigm should incorporate systems thinking and operate both ethically and in accordance with the harmony principle, ensuring that profit, people and planet are harmonized; and

• the model can be implemented simultaneously, and not incrementally as previous research has suggested.

for entrepreneurship to address the sustainability challenge successfully a new entrepreneurship paradigm is needed that abandons the Friedman doctrine of being about making as much money as possible;

the paradigm should incorporate systems thinking and operate both ethically and in accordance with the harmony principle, ensuring that profit, people and planet are harmonized; and

the model can be implemented simultaneously, and not incrementally as previous research has suggested.

Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.