Corporate Social Responsibility and Corporate Moral Responsibility: Historical Trajectories and Conceptual Boundaries

Mara Zaharia and Ioana Alexandra Horodnic
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Mara Zaharia: Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration
Ioana Alexandra Horodnic: Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration

CrossCultural Management Journal, 2026, vol. 28, issue 2, 141-152

Abstract: This study examines the historical and conceptual relationship between corporate social responsibility (CSR) and corporate moral responsibility (CMR), two distinct but unevenly developed concepts referring to corporate responsibilities beyond purely economic concerns. Drawing on key CSR and CMR literature, the paper traces the evolution of both concepts from early formulations to contemporary debates, highlighting their different trajectories and shifting relationship. The analysis shows that CSR became a widely developed field of inquiry, while CMR remained more narrowly focused on debates around corporate moral agency. It also indicates that CSR and CMR were initially treated largely separately, before being examined together more explicitly from the 2000s onward. Three main directions can be identified in this later literature: (1) treating CSR and CMR as distinct constructs, (2) incorporating moral responsibility into CSR, and (3) comparing CSR and CMR as related or potentially competing frameworks. The paper contributes to the literature by offering a conceptual overview of how the relationship between CSR and CMR has been articulated and by clarifying the main points of connection, overlap, and divergence between the two concepts.

Keywords: Corporate social responsibility; corporate moral responsibility; corporate moral agency; business ethics (search for similar items in EconPapers)
JEL-codes: B15 L21 M14 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:journl:y:2026:i:2:p:141-152

DOI: 10.70147/c28141152

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