Corporate Social Responsibility Pyramid Research Articles

Core charitable purpose and voluntary CSR activities in charity organisations: do they conflict?

PurposeA charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.Design/methodology/approachThis was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.FindingsThe conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.Research limitations/implicationsThis was an exploratory study and would benefit from further investigation.Practical implicationsCorporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.Social implicationsMany employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.Originality/valueTo the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.

PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN GLOBAL IKEA: ANALISIS PENDEKATAN PIRAMIDA CARROLL

This research aims to analyze and identify the implementation of Corporate Social Responsibility (CSR) by the global company IKEA, which is the world's largest furniture company. As known, the concept of CSR emerged as a form of corporate governance to address the social and environmental impacts of company activities. The implementation of CSR by companies is crucial considering that economic and social goals for a company do not function separately but rather mutually influence each other. This research utilizes a qualitative approach and Archie B. Carrol's CSR Pyramid theory as an analytical tool. Through this research it can be observed that IKEA carries out a series of CSR activities, including economic responsibility, legal compliance, ethical responsibility, and philanthropic responsibility. The implementation of CSR by IKEA has a significant impact on the company's growth and can enhance a positive reputation in the eyes of the global community.

Managerial myopia and corporate social responsibility：Evidence from the textual analysis of Chinese earnings communication conferences

Corporate social responsibility (CSR) plays an important role in developing countries achieving sustainable goals. Using the textual analysis of Chinese earnings communication conferences, we investigate whether the managers' time horizons influence CSR performance. We find that the level of managerial myopia is negatively related to CSR scores. This deleterious impact manifests asymmetrically under diverse expectations. Furthermore, guided by the CSR pyramid theory, our findings suggest that managerial myopia undermines both financial and legal responsibilities, subsequently exerting an influence on the commitment to social responsibility. Compensation incentives can effectively mitigate the deleterious impacts associated with myopia. Nevertheless, heightened external pressures originating from capital and product markets may impose constraints on managers' time horizons, thereby amplifying the adverse repercussions of myopia.

Would Jesus Build a Pyramid? Servant-Leadership and Corporate Social Responsibility

The purpose of this article is to examine corporate social responsibility (CSR) from a Christian perspective and to study Jesus’ leadership and speculate whether Jesus would have built a CSR pyramid. First, literature is reviewed in the areas of servant-leadership, how Jesus leads, and corporate social responsibility. Following is a discussion of faith integration perspectives and models, biblical and theological approaches, and whether Jesus would build a pyramid. This article ends with a conclusion.

The COVID-19 global crisis and corporate social responsibility

In order to gain greater insight into the nature of corporate social responsibility (CSR) during a time of crisis, the study examines the commitment of firms to continue to engage in CSR activity despite financial pressures to divert their slack resources elsewhere. The setting of the study is CSR activity during the perhaps unprecedented global crisis associated with the COVID-19 pandemic. Based on a qualitative research method approach, both a variety of media sources and the relevant academic literature are reviewed in order to identify examples of CSR activity related specifically to COVID-19. The examples are then categorized and situated according to Professor Archie Carroll’s well-known CSR Pyramid framework describing the economic, legal, ethical, and philanthropic domains of CSR. As such, this study is the first to extend the rich literature stream utilizing Carroll’s CSR Pyramid within the unique context of a global pandemic.

Corporate social responsibility pyramid in Ethiopia: A mixed study on approaches and practices

This paper examines CSR approaches and practices of local firms in Ethiopia, where the state is still a key player in business life. Moreover, it assesses at which stage Ethiopian CSR is. This mixed-method study includes quantitative analysis through SPSS and qualitative content analysis. A revised CSR practices scale has been conducted on owners/managers and employees of 100 local companies in Ethiopia. Besides, the companies' official websites have been thoroughly reviewed using five variables to understand their CSR approaches and practices better. The findings reveal that Ethiopian companies practice CSR though it is at the stage of fragmented CSR and the priorities differ from the global trend. Most respondent companies generally have excellent legal practices and CSR practices toward employees and customers. However, philanthropy, social sustainability, and management of CSR are remarkably at a mediocre level. Content analysis shows similarity with the results of quantitative study, to the exclusion of philanthropy. Notably, the hierarchy derived from our research varies also with Visser's CSR model.

The Implementation of Triple Bottom Line on CSR Effort Toward Sustainable Development: Case Study Starbucks Greener Nusantara

This research discusses Starbucks Indonesia's Greener Nusantara program as a Corporate Social Responsibility (CSR) in responding to the phenomenon of plastic waste that is currently an issue of sustainable development. This research aims to describe and examine the implementation of Starbucks Greener Nusantara's CSR program at Starbucks Coffee Banjarmasin toward sustainable development from the perspective of the Triple Bottom Line. This research focuses on Archie B. Carroll's pyramid of CSR and is measured through the perspective of the Triple Bottom Line (TBL) Theory by John Elkington. This research used the descriptive qualitative approach with a case study and triangulation methods to prove the primary data obtained from observation and interviews and secondary data analysis obtained from relevant books and journals and websites, news, reports, and documents. This research shows that the Starbucks Greener Nusantara program has implemented CSR through the economic, legal, ethical, and philanthropic aspects. However, this program has not fully achieved the people (social) aspect of the TBL, and the Greener Nusantara program still requires more promotion to the local community at Starbucks Coffee Banjarmasin outlets. The practical implications of this research are to improve the main objectives of the Greener Nusantara program and achieve profit (economic), people (social), and planet (environment) sustainability at Starbucks Coffee Banjarmasin. This research also encourages further action among governments, MNCs, society, and other actors to collaborate to achieve Sustainable Development Goals (SDGs) and encourage companies to measure their overall CSR success periodically.

The corporate social responsibility pyramid: its evolution and the proposal of the spinner, a theoretical refinement

PurposeThe 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.”Design/methodology/approachTo propose this new model, the authors are presenting a conceptual paper.FindingsAs 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.OriginalityThe “CSR Spinner” is original, as it consists of a new way of conceiving of the CSR pyramid.Research limitations/implicationsAs 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.Practical implicationsThe “CSR Spinner” model has pragmatic connotations that can help corporate management adapt to various national and international contexts.Social implicationsThe “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.

The development of professional basketball organisation CSR in China: the importance of the basketball court

Corporate social responsibility (CSR) is an important area for all professional sports organisations (PSOs), which want to raise their image and generate revenue. However, the CSR development of professional sports organisations in China (CPSOs) is only at the initial stage with vague awareness. This research applies semi-structured questions and 14 in-depth one-on-one interviews to gain insight of CSR awareness among stakeholders of CPSOs. Carroll's CSR Pyramid Theory is applied as conceptual framework. The research results show that CSR awareness in Chinese professional basketball environment is based on their daily and work operations with relatively few understandings of CSR. The basketball court is an important workplace for them to communicate their CSR efforts to the public that in order to realise their personal values and interests, which helps to strengthen communication with stakeholders and narrow the distance with the public. At present, there is still rarely research on this issue, and Chinese professional basketball organisations (CPBOs) need to pay attention to the management and application of basketball courts to practice CSR.

CSR motivators of local firms in a developing country: a case study in Quang Ninh province, Vietnam

This research explores firms’ motivators to engage in corporate social responsibility (CSR) actions from the middle managers’ perspective. In-depth interviews were conducted with 27 middle managers from Quang Ninh province in Vietnam. Using Carroll’s (1991) CSR pyramid model as the framework for qualitative data analysis, the research finds that, through the middle managers’ lens, firms are motivated to engage with CSR for necessity and sufficiency. The necessity components are profitability, competitive advantage, law compliance, and anti-bureaucracy achievements serving as the maintenance factors; and the sufficient components known as encouraging factors include employee retention, ethical image and reputation. The research contributes to the extension of Carroll’s (1991) CSR pyramid model to the context of local firms in a developing country.

Employee perceptions of hotel CSR activities during the COVID-19 pandemic

PurposeThis study aims to adopt Carroll’s corporate social responsibility (CSR) pyramid framework as a theoretical lens for examining employee perspectives on South Korean hotels operating as quarantine facilities during the COVID-19 pandemic.Design/methodology/approachThe study adopted a qualitative approach consisting of the following components: in-depth interviews with employees and stakeholders of quarantine hotels, including frontline staff, government officials and medical staff, field observations and data from one researcher’s direct experience in a quarantined hotel.FindingsSix themes regarding the experience of operating quarantine hotels emerged from the in-depth interviews and field observations. The findings also showed an interplay between the hotel employees’ perspectives, the four components of the CSR pyramid and the benefits and costs to hotels operating as quarantine facilities.Research limitations/implicationsThis study focusses on the particular case of quarantine hotels in South Korea, and therefore caution is required in generalising the findings.Practical implicationsThe findings suggest that strategic partnerships can help to protect local communities whilst alleviating the hotel industry’s financial difficulties. They also explore an opportunity for business revitalisation in the midst of a global pandemic.Originality/valueThis study finds that the voluntary decision of hotels to operate as coronavirus quarantine facilities is aligned with CSR because its ultimate aim is to protect the community from the risk of coronavirus from overseas arrivals. This study broadens the CSR literature in the fields of COVID-19 and hospitality.

Tata trusts: positively and sustainably contributing to the development of sport in India

Learning outcomes The learning outcomes are to sensitise with the cause of sport development in India; to familiarize with the concepts of SDGs and sport development continuum in context of the Tata Trusts work in sports (Sports Portfolio); to relate strategy concepts of resources, SWOT analysis, cooperative implications, Carroll's CSR pyramid and Porter-Kramer strategic corporate social performance and shared value framework of inside-out and outside-in linkages with the Sports Portfolio strategy at the Tata Trusts; and to link sport development concepts like sport and development, sports development continuum and capacity building with the Sports Portfolio work at the Tata Trusts. Case overview/synopsis The case explores the sport and development issues faced by Ms Neelam Babardesai, Head of Sports Portfolio, Tata Trusts in Mumbai, India. The Trusts had a long history of contributing to the development of sport in India and looked forward to aligning their work in the sport with the United Nations (UN) sustainable development goals (SDGs). They started Sports Portfolio in 2016–2017 intending to complement their work in education and generate positive socio-economic change at the grassroots (local community) level in India. They also had the resources to implement the programmes. However, they were faced with issues like the deficiency of physical literacy in schools resulting in the disinterest of children and parents in sport and physical activity, which also might lead to health issues, later in life, minimal cooperation between entities involved with sport and development, lack of structured sports programmes and skilled human resources and the national sports policy needing better details and implementation and follow-up plans in India. Their strategic response was based on the use of a “sports development pyramid”, capacity building, alignment with the SDGs and complementary partnerships and collaborations. What were the outcomes? Should they continue with the same strategic approach? What should be their future course of action for sport and development? How should they respond to the COVID-19 crisis? Ms Babardesai reflected upon the above questions while concluding that India needed a long-term strategy for the development of sport. Complexity Academic Level The case is intended to be taught in the class of strategic management for postgraduate or master's level participants of business administration for concepts like resources, SWOT analysis, cooperative implications, corporate social responsibility (CSR), shared value and introducing the concept of the UN SDGs (SDGs), capacity building and sports development continuum (sports development domain) in context of the Indian sports scenario. The case should be equally useful in teaching relevant courses related to sports management and development. It may also be used for courses related to development studies and sustainability at the master’s level. The case may also be used by practitioners and researchers associated with sport and development/sports development and SDGs. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 11: Strategy

CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION

Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company. Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring for society at a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm. Keywords: corporate, economics, postmodernism, economic obligation, spiritual obligation Paper Type Research Paper.

Regulating corporate social responsibility practices of adopting codes of conduct through criminal law

PurposeThis paper explores different approaches to regulating corporate social responsibility (CSR) patterns of adopting codes of conduct, and discusses the approach that courts should embrace.Design/methodology/approachCase studies from various legal systems will be examined. The paper presents new typology relating to different patterns of the Corporate Social Performance (CSP) model, based on aspects of the CSR pyramid, namely, legislative CSR and ethical CSR. Legislative CSR includes adoption of thin codes which reflect compliance within current legal standards of the criminal code, while ethical CSR includes codes reflecting ethical norms and corporate social citizenship beyond mere compliance. The paper also includes the interplay of different patterns of CSR and three approaches to regulation regarding these patterns.FindingsBoth the Israeli negative CSR regulatory approach and the American legislative CSR regulatory approach present difficulties.Originality/valueThe paper introduces a theory for regulating CSR within criminal law, drawing on the pyramid of CSR. It presents an original discussion of distinct approaches to regulation of corporate liability, while further developing the institutional theory of CSR and the interplay of regulation and CSR. The paper suggests a novel solution regarding the regulation and acceptance of CSR: the granting of protection from criminal liability to corporations who adopt CSR.

Corporate Social Responsibility as Core Competence for the Business Model of Social Start-Ups in the Netherlands

Little is known about how social enterprises and social start-ups compete with the bigger players on the market. It could be reasoned that social start-ups gain an advantage by the deployment of Corporate Social Responsibility (CSR) elements from the early beginning as a part of their core competences. The aim of this paper is to investigate if CSR elements can be a core competence and how they can contribute to the robustness of the business models of social start-ups. Data was gathered by conducting a case study and interviewing four social entrepreneurs in the first half of 2017. The data was analyzed with the help of a framework built upon the CSR pyramid, the business case for CSR and the Canvas business model. The main findings show that the CSR elements economic, ethical and discretionary responsibilities can be a core competence for social start-ups. Moreover, CSR elements can play an important role in the design of social business models. Especially the deployment of interrelationships between the CSR elements seems to be effective in designing a robust business model of a social start-up.

Corporate social responsibility impact on talent retention among Generation Y

PurposeAs the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.Design/methodology/approachThe paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.FindingsThe paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.Research limitations/implicationsThis research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.Practical implicationsThis paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.Originality/valueThis paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.

Modified Carroll’s pyramid of corporate social responsibility to enhance organizational performance of SMEs industry

Research questions/issuesThe study seeks to examine Carrolls’ pyramid model in small-medium enterprises (SMEs) as an effective business strategy for organizational performance enhancement in industry of developing country which is in the initial phase of Industry 4.0 advance. The Corporate social responsibility (CSR) pyramid is important tool for fostering environmentally-sustainable manufacturing by having green manufacturing processes, green supply chain management, and green products and holds that firms should engage in relevant decisions, actions, policies and practices that simultaneously fulfill all component parts: ethical, legal, economic, philanthropic and environmental. Research findings/insightsOrganizational innovation as a mediator and corporate image as a moderator were incorporated in the modified conceptual model of Carroll’s pyramid. 888 valid responses from Small medium enterprises (SMEs) professionals in Pakistan manufacturing sector were collected, and then the structural equation modeling (SEM) based multivariate and conditional process modeling approaches were employed to conduct the investigation. Results demonstrated that the dimensions of modified Carroll’s pyramid of CSR have an affirmative and positive impact on the organizational performance of industrial SMEs if they were properly addressed in their innovation strategies. The findings further concluded that organizational innovation and corporate image are the significant mediator and moderator respectively between the dimensions of Carroll’s pyramid of CSR and the organizational performance that further enhance the organization performance and productivity in terms of ethical and sustainable business development and overall bottom line in the light of industry 4.0 approach. The outcomes confirmed that the inclusion of Industry 4.0, Cleaner Production, and Circular Economy concepts in the SME sector provides a synergistic business opportunity that intent to payback towards sustainable development by improving environmental management, production efficiency, and socially sustainable development for SMEs. Theoretical/academic implicationsThis study provides empirical support for the modified Carol’s pyramid in industrial SMEs following Industry 4.0 approach. As such, it suggests new avenues of research for both the Industry 4.0 literature, as well as for the studies in CSR and organizational performance perspective. Practitioner/policy implicationsOutcomes of this study suggest the senior managers of SME in industrial sector that implementing the modified CSR model would be an innovative and competitive business strategy in industry, which can effectively improve the organizational performance in terms of ethically, ecologically, and economically through organizational innovations and allows to foster Industry 4.0 development.

IMPLEMENTASI CSR PT. LCI DALAM PEMBERDAYAAN MASYARAKAT LHOKNGA-LEUPUNG DALAM TINJAUAN MAṢLAḤAH

Corporate Social Responsibility (CSR) is the corporate social responsibility towards the environment and the communities where the company runs its business activities. CSR activities was undertaken to realize the benefit for the community, not only to meet legal obligations but also to be able to provide the value of empowerment or improving quality of life. This review article about I mplementation Corporate Social Responsibility (CSR) PT. L afarge C ement Indonesia in C ommunity E mpowerment Lhoknga-Leupung in R eviews Maṣlaḥah. The results showed that PT. LCI has been conducting CSR activities in several programs namely education programs, economic development, socio-religious and health sector. As for the conformity with the concept Maṣlaḥah, researchers use the modification of the CSR pyramid Carrol and the Pyramid Maṣlaḥah. When viewed in terms of the program and achievement objectives are appropriate, but not yet in accordance with the concept Maṣlaḥah, by advancing the Al-Ḍharuriyyah, then continued with al-Ḥajjiyyah and lastly is Al-Tahṣiniyyah. Similarly, if assessed in terms of the implementation of the program, there are still problems such as less targeted, lack of transparency in the reporting of CSR programs and there is an element of RIBA in the development of economic expansion. Corporate Social Responsibility (CSR) is the corporate social responsibility of the environment and the community where the company conducts its business activities. PT. LCI as a foreign company that conducts business activities in ACEH precisely in Lhoknga has been running CSR activities since the year 2009. CSR activities are done to create the benefits for the community, not only to fulfill the legal obligation, but with the CSR program is able to provide the value of empowerment or improvement of the quality of life of society. This article is about the implementation of corporate social responsibility (CSR) PT. Lafarge Cement Indonesia in empowering the community Lhoknga-Leupung in the review Maṣlaḥah. Keywords : CSR, C ommunity E mpowerment , Maṣlaḥah, PT. LCI

Pyramid of Corporate Social Responsibility in Bosnia and Herzegovina: The Case of Consumers of Small and Medium Enterprises

Corporate Social Responsibility represents the voluntary and expressed concern of the company towards itself and its employees and towards the environment in a way to avoid or to minimize the negative consequences of its activities and to encourage, improve, and invest in its own development and development of the society. As Bosnia and Herzegovina belongs to a group of countries in development with a traditionally rooted philanthropy, we expect that the presented results of this paper will contribute to the reduction of the literary gap that had arisen from the lack of researches that have in its context corporate social responsibility, consumers and small and medium enterprises in such countries. The main purpose of this paper is to analyze the ranking of responsibility from the pyramid of corporate social responsibility from the aspect of small and medium enterprises consumers in Bosnia and Herzegovina. Particularly, this paper analyzes the difference in the priorities and the achieved mean values of economic, legal, ethical and philanthropic responsibility with respect to gender, whether the consumers in the environment know the company that operates ethically and socially responsibly, and respect to the material situation of consumer's household. Based on the research results, it can be concluded that consumers give priority to the philanthropic responsibility, i.e. in this research the redistribution of the importance of certain responsibility dimensions from the Carroll's pyramid of corporate social responsibility has not been confirmed. Statistically significant and positive values of Pearson correlation coefficient show us that economic, legal, ethical and philanthropic responsibilities are interconnected. There is no difference in the achieved mean values of economic, legal, ethical and philanthropic responsibilities with respect to the respondents’ gender (although there is a difference in the ranking of responsibilities). The highest mean values of the stated responsibilities have been achieved among the respondents who rated their material household status as "Much worse than the average", while the difference in the achieved mean values is statistically significant only for the legal and philanthropic responsibility in favor of consumers who had rated their household material condition as much worse than the average compared to those who had rated the household material condition as much better than average. Also significant mean values are noticable among respondents who know in their surrounding enterprises that are ethically and socially responsible, although statistically significant difference exist only with philanthropic responsibility. The results achieved in this research support the claims that in developing countries as well as in countries with traditionally rooted philanthropy priority is given to philanthropic responsibility compared to others.

What do Vietnamese executives understand corporate social responsibility?

The Corporate Social Responsibility (CSR) literature in developing countries is seriously meager. This paper explores CSR in the Vietnamese construction industry which has faced many scandals and directed attention toward the question of the responsibilities of these businesses. The study employs the CSR definition documented by Carroll (1979; 1991) to develop a framework for exploring executives’ perceptions towards CSR. Using Carroll’s CSR pyramid and adopting in-depth interview as a method to collect data, the study critically examines the personal understanding of managers in nine companies in the construction industry. The findings show that although Vietnam is a developing country, managers are aware of the significance of environmental issue as a responsibility that businesses must address. Moreover, the managers also believe that corporate contributions to society, and corporate reputation and prestige, are expectations of society. Despite many breakthroughs in executives’ understanding of CSR, they are not sufficiently and systematically aware of CSR and need a stronger supports, such as issuing appropriate policies, from government in adopting CSR in real business practice.