Journal of Business Ethics 53 (1-2):51-71 (2004)

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Abstract
The Corporate Social Responsibility (CSR) field presents not only a landscape of theories but also a proliferation of approaches, which are controversial, complex and unclear. This article tries to clarify the situation, mapping the territory by classifying the main CSR theories and related approaches in four groups: (1) instrumental theories, in which the corporation is seen as only an instrument for wealth creation, and its social activities are only a means to achieve economic results; (2) political theories, which concern themselves with the power of corporations in society and a responsible use of this power in the political arena; (3) integrative theories, in which the corporation is focused on the satisfaction of social demands; and (4) ethical theories, based on ethical responsibilities of corporations to society. In practice, each CSR theory presents four dimensions related to profits, political performance, social demands and ethical values. The findings suggest the necessity to develop a new theory on the business and society relationship, which should integrate these four dimensions.
Keywords corporate social responsibility  corporate responsiveness  corporate citizenship  stakeholder manage ment  corporate social performance  issues management  sustainable development  the common good
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DOI 10.1023/B:BUSI.0000039399.90587.34
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Corporations and Morality.Thomas Donaldson - 1982 - Journal of Business Ethics 1 (3):251-253.
Stakeholder Theory and A Principle of Fairness.Robert A. Phillips - 1997 - Business Ethics Quarterly 7 (1):51-66.

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