The purpose of this paper is to review the background of the theories, how they motivate corporations to engage in corporate social responsibility (CSR) activities and their application, focusing on the study context and corporate attributes.,The study used Google Scholar as an online database and collected 170 published academic papers via a systematic search procedure; of these, 112 papers were selected as suitable for the study purpose. The selection followed the analysis of the abstract, the paper contents including the proposition of the theories, the literature review, the theoretical framework and the hypothesis development.,The study findings indicate that the cores of the proposed theories to explore CSR are not identical. The components of theories build a social value system, which intensely motivates corporations to engage in CSR activities and voluntary disclosure practices. A thorough analysis of the characteristics of the theories demonstrates that the choice of theories to explore both an endogenous variable like CSR and exogenous variables depends on the study context and the characteristics of the corporate attributes.,The study considers only the most prominent theories in CSR research, but many other theories are also explored in CSR research. In addition, the study takes only academic papers in the English language into consideration, and the generalization of study findings is only for CSR research.,The study aims to provide guidance about the selection of theories based on the contexts and corporate attributes to explore both endogenous and exogenous variables. It draws policymakers’ attention toward the renovation and addition of motivational instruments in the context. The study also helps industry practitioners in realizing the principles and consequences of the theories and in taking strategic social and environmental obligations into consideration in their decision-making process.,This is the first attempt to conduct a literature review on the development of theories and corporate CSR engagement from 1975 to 2019, covering 112 published academic papers. A deeper understanding using theoretical conceptualization as guidance is beneficial, as it provides a strong basis for the enhancement of future CSR corporate activities.

中文翻译：

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理论在企业社会责任研究中的应用，侧重于研究背景和公司属性

本文的目的是回顾理论的背景，他们如何激励企业参与企业社会责任（CSR）活动及其应用，重点是研究背景和企业属性。该研究使用Google学术搜索作为在线数据库并通过系统的搜索程序收集了170篇发表的学术论文；其中，有112篇论文被选为适合该研究目的的论文。选题是在对摘要进行分析后进行的，论文的内容包括理论命题，文献综述，理论框架和假设发展。研究结果表明，提出的探索企业社会责任的理论核心并不相同。理论的组成部分建立了社会价值体系，强烈激励企业参与企业社会责任活动和自愿披露实践。对理论特征的透彻分析表明，探索诸如企业社会责任之类的内生变量和外生变量的理论选择取决于研究背景和公司属性的特征。本研究仅考虑企业社会责任中最突出的理论研究，但在企业社会责任研究中也探索了许多其他理论。此外，本研究仅考虑英语的学术论文，研究结果的概括仅用于企业社会责任研究。该研究旨在为基于上下文和企业属性的理论选择提供指导，以探索两者内生和外生变量。它提请决策者注意在此背景下对激励手段的革新和增加。这项研究还帮助行业从业者实现理论的原理和结果，并在决策过程中考虑战略性的社会和环境义务。这是对理论和企业发展进行文献综述的首次尝试。从1975年到2019年，企业社会责任活动涵盖112篇已发表的学术论文。使用理论概念化作为指导进行更深入的了解是有益的，因为它为增强未来的CSR企业活动提供了坚实的基础。这项研究还帮助行业从业者实现理论的原理和结果，并在决策过程中考虑战略性的社会和环境义务。这是对理论和企业发展进行文献综述的首次尝试。从1975年到2019年，企业社会责任活动涵盖112篇已发表的学术论文。使用理论概念化作为指导进行更深入的了解是有益的，因为它为增强未来的CSR企业活动提供了坚实的基础。这项研究还帮助行业从业者实现理论的原理和结果，并在决策过程中考虑战略性的社会和环境义务。这是对理论和企业发展进行文献综述的首次尝试。从1975年到2019年，企业社会责任活动涵盖112篇已发表的学术论文。使用理论概念化作为指导进行更深入的了解是有益的，因为它为增强未来的CSR企业活动提供了坚实的基础。