We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.

我们调查了企业社会责任（CSR）（通常被认为反映了企业自愿）和政府（通常被认为反映了强制）之间的关系。我们区分了关于企业社会责任和政府关系的两种广泛观点：二分法（即政府和企业社会责任是/应该相互独立的）和相关的。（即，政府和企业社会责任是/应该相互联系的）。利用企业社会责任公共政策和企业社会责任与法律的类型，我们提出了一个企业自由裁量权参与企业社会责任公共政策的综合框架。我们做出了四个相关的贡献。首先，我们参考他们的各种假设和分析来解释二分法和相关的观点。其次，我们证明了企业社会责任的公共政策和企业自由裁量权是共存和相互作用的。具体而言，第三，我们表明，企业社会责任的公共政策可以告知和激发企业的自由裁量权，第四，企业对企业社会责任有自由裁量权，特别是关于企业如何参与此类政策。