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Corporate Social Responsibility (CSR): A Conceptual and Theoretical Shift

Tareq O. Bani-Khalid () and Ahmed H. Ahmed ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 1, 203-212

Abstract: The purpose of the present study is to trace the conceptual evolutionary path of theories and philosophies on Corporate Social Responsibility (CSR) and to reflect on the implications of the development. The study reported a conceptual shift with respect to CSR, as that concept was first appeared as Corporate Responsibility which was viewed as an implicit relationship between organizations and its society. The study also found a shift with respect to philosophical underpinning the engagement on CSR practices. Furthermore, the study revealed a great shift in focus throughout the years from profit maximization being the exclusive objective of business organisations to social and environmental practices being integrated within companies’ operations. The findings help provide more understanding of how this area of research is moving forward. The results should, therefore, be of interest to regulators and standard-setters charged with developing regulations to control CSR, as these practices are still voluntary in nature by companies.

Keywords: CSR; conceptual shift; theoretical and philosophical development (search for similar items in EconPapers)
Date: 2017
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