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This paper aims to examine the definition of corporate social responsibility (CSR) as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare it to and position it vis-à-vis other contemporary interpretations of CSR and formulate a critique on the standard’s definition of CSR.

This paper aims to examine the definition of CSR as propagated by ISO 26000, the global comprehensive guidance standard for CSR, compare it to and position it vis-à-vis other contemporary interpretations of CSR and formulate a critique on the standard’s definition of CSR.

ISO 26000’s definition of CSR is ‘out of the ordinary ' when compared to instrumental CSR definitions that are currently dominant, as it propagates an explicit moral perspective on corporate responsibilities towards society. While it resembles aspects of earlier definitions of CSR, this paper argues that the standard, being the end result of a global stakeholder dialogue, tries to make a strong plea for the return of morality in the CSR debate. Also, it is concluded that the ISO 26000 definition of CSR has several shortcomings, especially on the subject of corporate governance, which are addressed.

While the main gist of this paper is of a theoretical nature, it may have implications for practice as well. For instance, it may inform critical examinations of corporate commitments to CSR through adopting ISO 26000, and may inform future revisions of the standard.

This paper is the first to examine the ISO 26000 definition of CSR in a structured and detailed way.

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.