Abstract
This paper aims to show how and why corporate social responsibility (CSR) remains a myth in the Philippines. The paper proposes a theory of the CSR myth based on Erving Goffman's dramaturgy, supported by Anthony Giddens’ structuration theory and Carl Weick's concept of ‘equivocality’. It establishes the myth theory by identifying, examining and discussing conditions and issues in CSR practice that are contrary to its essence and nature. The paper also seeks to show that the root reason for the CSR myth is a lack of ethics in CSR and CSR-related activities, which stems from a conflict between ensuring profits and the need to do good and establish good community relations. Thus, the paper explains why scholars and practitioners need to rectify popular CSR theory and practice, and proposes a theoretical perspective by which to view CSR practice, based on universally accepted definitions and CSR concepts culled from literature, as applied to the Philippine situation.
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