Toward a General Theory of CSRs
重新定义企业社会责任为多个独立的社会责任，每个有正负社会影响，并包含内部管理和外部利益相关者驱动成分，利用KLD数据检验其驱动因素。
Corporate social responsibility (CSR) is a tortured concept. A number of alternative definitions of the construct exist at the theoretical level, and much debate surrounds the meaning (and its related implications for practice) of the term. Empirically, CSR research reaches few remarkable conclusions. In this article, the authors reconceptualize CSR into a number of discrete corporate social responsibilities (CSRs), each of which can have a positive or negative social impact, and each of which has an endogenous managerially driven component and an exogenous stakeholder-driven component. Using an industry-level sample drawn from the KLD database, the authors test the impact of hypothesized drivers of CSR on various CSRs.