新作坊

A Critical Corporate Social Responsibility (CSR) Timeline: How Should It Be Understood Now?.

摘要：

CSR continues to gain high regard by scholars and stakeholders despite the fact it has no fixed definition. Indeed CSR definitions and/or purpose alter daily according to business aims, industry practices and to 'fit' the purpose of academia. The purpose of this research paper, therefore, is to critique the definitions of CSR from the 1950's to the present day, to ascertain the changing dynamics, emphasis and words used to embrace such a powerful notion. Bowen (1950) recognised CSR as lines of philanthropic action, which abide by the values of society. However, Frederick (1960) and Davis (1960) later dismissed this wholly philanthropic approach. Running alongside the 'admirers' of CSR, Friedman (1970) argued that CSR is vague and foolish, as society overestimates the suggested competitive advantage unless responsible business directly relates to profit. As a solution, later authors such as Carroll (1999) see CSR as a competitive tool, which evidences responsible actions, with potential to tackle issues unrelated to their products. The 1980's and 90's saw a plethora of changing definitions as the purpose of CSR continued to ignite interest in governments, NGOs and businesses who began to see a move from responsible actions; towards competitive, individualised responsible actions. It was concluded that the definition of CSR began as a fairly intangible, ambiguous concept. As businesses have increased in size and economic autonomy, attempts to be comprehensive in CSR efforts have increased. This paper concludes that CSR has become a multi-quantifiable tool to represent responsible business activities, with direct links to annual accounting reports and performance indicators. To date, the definition of CSR appears to reflect individual businesses rather than all corporations, and their relationship with stakeholders and society.