...-tier model of CSR, starting with CSR risk management based on traditional capitalism, which focuses on protecting shareholders. The model then progresses to CSR philanthropy, which balances shareholder interests with donations to society. Strategic CSR aligns with the concept of the triple bottom line...

... the research question: What are the resources and capabilities associated with strategic CSR activities? Design/methodology/approach A qualitative content analysis of B-Corporation certified firms’ annual reports was undertaken to address the research question. Using the global reporting initiative...

... the theory of OI and CSR. Design/methodology/approach The paper is of theoretical character. It adopts the contribution proposed by CSR (strategic CSR and corporate social innovation) and OI literature and is organized around two research questions: What is the link between strategic CSR and OI processes...