The purpose of this paper is to analyze the evolution of the corporate social responsibility (CSR) pyramid conceived by Archie B. Carroll. Anchored by theoretical and empirical evidence, this paper proposes a new model of analysis: the “CSR Spinner.”
To propose this new model, the authors are presenting a conceptual paper.
As a result of the analyses conducted in this paper, the authors propose the “CSR Spinner” model. This model which contemplates four dimensions (ethical, economic, legal and philanthropic) has in its structure a center bearing and three lobes that are derived from the center. In the center of the “CSR Spinner,” the ethical dimension is positioned and in the lobes are the other dimensions. In the “CSR Spinner,” the ethical dimension has the role of giving the model dynamism, defining both the direction and speed with which the lobes rotate, thus generating total CSR.
The “CSR Spinner” is original, as it consists of a new way of conceiving of the CSR pyramid.
As a knowledge instrument that allows the manipulation of reality, that is, to think, analyze, understand and predict this reality, the “CSR Spinner” model has the potential to provide advances in research on CSR. Because it proposes a theoretical refinement, this model still needs to go through a process of theoretical and empirical validation.
The “CSR Spinner” model has pragmatic connotations that can help corporate management adapt to various national and international contexts.
The “CSR Spinner” model represents an advance over the CSR pyramid, because of the model’s characteristics of dynamism, flexibility and adaptability across all types of organizations and within various national and international contexts.
