Three tiers of CSR: an instructive means of understanding and guiding contemporary company approaches to CSR?

Helle K. Aggerholm; N. Leila Trapp

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Three tiers of CSR: an instructive means of understanding and guiding contemporary company approaches to CSR?

机译：企业社会责任的三个层次：了解和指导当代公司企业社会责任方法的一种指导性手段？

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Heightened concern with global issues has led to shifts in corporate social responsibility (CSR) programs. To capture the distinct nature of this global focus, researchers have developed a three-generation CSR typology. In this paper, we first evaluate the usefulness of this typology for understanding corporate approaches to CSR by examining how several companies position themselves thematically in CEO introductions to sustainability reports. On the basis of this, we then evaluate the practical value of this typology for assisting those who work with CSR strategy. The analysis revealed expressions of all three CSR generations, with third-generation thinking being apparent, but not dominant. It also verified that the three-generation CSR typology can be an instructive means of both evaluating as well as framing a company's approach to sustainability, though with modifications. On the basis of the identified strengths and weaknesses of the typology, we develop a practitioner-focused, three-tiered model that can strategically guide the development of CSR programs.

机译：对全球问题的高度关注导致了企业社会责任（CSR）计划的转变。为了捕捉这种全球关注点的独特性质，研究人员开发了一种第三代CSR类型学。在本文中，我们首先通过检查几家公司在可持续发展报告的首席执行官介绍中如何以主题定位自己的立场，来评估这种类型的方法对理解企业CSR方法的有用性。在此基础上，我们然后评估这种类型的方法对协助企业社会责任策略工作的人的实用价值。分析揭示了所有三代CSR的表达，第三代思维是显而易见的，但并不占主导地位。它还验证了第三代CSR类型学可以作为评估和制定公司的可持续性方法（尽管进行了修改）的指导方法。在确定类型学的优点和缺点的基础上，我们开发了以从业者为中心的三层模型，可以从战略上指导企业社会责任计划的制定。

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《Business Ethics》 |2014年第3期|235-247|共13页
作者
Helle K. Aggerholm; N. Leila Trapp;
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Business and Social Sciences, Department of Business Communication, Aarhus University, Aarhus, Denmark;

Business and Social Sciences, Department of Business Communication, Aarhus University, Aarhus, Denmark;

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Three tiers of CSR: an instructive means of understanding and guiding contemporary company approaches to CSR?

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