Conceptualizing CSR Avoidance and Engagement

Abstract

This chapter provides a conceptual framework for defining corporate social responsibility (CSR) avoidance and engagement in contrast to corporate social irresponsibility (CSIR). The framework is a more precise formulation than the general distinction between CSR and CSIR found in the extant literature. In general terms, CSIR concerns harms imposed on stakeholders and society. Defining CSR is more complicated because the idea suggests doing good for stakeholders and society in addition to compliance with ethics, laws, and public policies. Avoidance of such social contribution lies between CSIR and CSR engagement. The proposed framework identifies a set of four general strategies for business executives in addressing the responsibilities of the profit-seeking business sector toward society. These four strategies are located along a simple continuum from socially “bad” (CSIR) to socially “good” (CSR engagement) as defined externally to the firm. CSR engagement is good corporate citizenship. Bad and good define motives, actions, and outcomes as interlinked dimensions of corporate social performance (CSP), which is the impact of business activities on society. CSR, CSIR, and CSP form the key constructs for business responsibility reasoning.