THE ETHICAL AND DISCRETIONARY RESPONSIBILITIES OF BUSINESS TOWARDS SOCIETY

Drago? Bãžgu and Ionu? Anastasiu

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2014, vol. 8, issue 1, 944-950

Abstract: The main purpose of this paper is to develop a framework for the analysis of corporate social responsibility (CSR) practices, which could be used as a theoretical and practical guide. Starting from the Carroll’s CSR pyramid model, we show that the concept of CSR as currently used is limited to the two top levels: ethical and discretionary. After discussing the relations between these two levels, we show that the main ethical obligation of the companies is to mitigate the harmful effects of their business activity, and the CSR activities should take primarily this direction. In the end, we will provide few guidelines for an ethical approach to CSR practices.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:8:y:2014:i:1:p:944-950

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