Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility
这篇概念性文章指出，将企业社会责任与不责任视为对立概念会导致责任与不责任行为之间界限模糊，并重新定位企业社会不责任，识别并分析了三个关键灰色地带：伤害与利益、行为者与意图、以及纠正的作用。
In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the actor and intentionality, and (c) the role of rectification. We offer these gray zones as factors contributing to the present lack of conceptual clarity of the term CSI, as a concept in its own right, leading to difficulties that researchers and managers experience in categorizing CSI acts as distinct from CSR.