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Purpose

To clarify the relationship between corporate social responsibility (CSR) and profits.

Design/methodology/approach

Explicates CSR against the background of a larger thesis (Coase) about the role of firms in a market economy.

Findings

There are three different senses of CSR: negative – what not to do (illegal); positive – innovative products and services; and supplementary. There is a clear hierarchy or prioritization here: negative > positive > supplementary.

Practical implications

There are four areas in which supplementary obligations contribute directly to the bottom line: the environment, marketing, recruitment, and international.

Originality/value

This paper overcomes false dualisms between CSR and profits, avoids hidden political agendas, and offers persuasive arguments for firms to engage in relevant CSR activity.

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