Some firms are initiating pro-stakeholder activities and policies that transcend conventional corporate social responsibility (CSR) conceptions and seem inconsistent with their business interests or economic responsibilities. These initiatives, which are neither legally nor morally obligatory, are responding to calls for a more active role of business in society and for a broader interpretation of CSR. In fact, they benefit stakeholders in a superior and an innovative way and are difficult to reconcile with commonly used rationales in the extant CSR literature, such as win-win opportunities, creating shared value, or corporate philanthropy. For better insight, we develop a qualified account of the concept of supererogation from ethical theory. This account, which examines voluntary responses to moral obligations from which a business is normally excused, is applied to identify the unique features of the initiatives that are not readily understood within conventional reasoning, which is generally focused on a business case.

中文翻译：

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Supererogation 的合格说明：迈向更好的企业社会责任概念化

一些公司正在发起有利于利益相关者的活动和政策，这些活动和政策超越了传统的企业社会责任 (CSR) 概念，似乎与其商业利益或经济责任不一致。这些举措在法律上和道义上都不是强制性的，而是响应了企业在社会中发挥更积极作用和对企业社会责任进行更广泛解释的呼声。事实上，它们以一种优越和创新的方式使利益相关者受益，并且难以与现有 CSR 文献中常用的基本原理相协调，例如双赢机会、创造共享价值或企业慈善事业。为了获得更好的洞察力，我们从伦理理论中对超人的概念进行了合格的说明。这个帐号，