Corporate social responsibility (CSR) is about the moral purpose of business and its proper relationship to society. We map the logical structure of CSR—its canonical core—and identify the view of CSR that is most consistent with CSR as driven by moral purpose as Moral CSR (CSRM). The numerous perspectives of CSR, which we term CSR memes, are complements to CSRM. A meme is an idea or usage diffusing within communities. Moral norms and what we term normatively injunctive warrants are implicit in many CSR memes but have received a relative lack of explicit and systematic attention. A norm is an accepted standard for behavior. A warrant is an authoritative or authorizing instruction for behavior. All CSR memes contain three elements—a corporate actor, a relation, and nonmoral normative warrants, which we term constructive warrants. We argue that any CSR meme should include a fourth element—moral normative (injunctive) warrants linking explicitly to moral reasoning. Through sorting key CSR memes by their epistemological and compositional characteristics, we reveal the paucity of explicit attention to injunctive warrants. We resort memes according to social gains or losses, which are the outcomes of societal demand for and business supply of CSR. This analysis yields two proposed improvements for CSR reasoning. The first is a clearer picture of variable use of the term CSR in extant research. The second is how scholars can incorporate more explicitly moral elements of CSR in future work.

中文翻译：

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道德企业社会责任

企业社会责任 (CSR) 是关于企业的道德目的及其与社会的适当关系。我们绘制了企业社会责任的逻辑结构——它的规范核心——并确定了与企业社会责任最一致的企业社会责任观点，即道德目的驱动的企业社会责任（CSRM）。企业社会责任的众多观点，我们称之为企业社会责任模因，是对 CSRM 的补充。模因是在社区内传播的想法或用法。道德规范和我们称之为规范禁令的内容隐含在许多 CSR 模因中，但相对缺乏明确和系统的关注。规范是公认的行为标准。手令_是对行为的权威或授权指令。所有 CSR 模因都包含三个要素——公司参与者、关系和非道德规范性保证，我们称之为建设性保证. 我们认为，任何 CSR 模因都应该包含第四个要素——道德规范（禁令）保证明确地与道德推理相关联。通过按认识论和组成特征对关键的 CSR 模因进行分类，我们揭示了对禁令令的明确关注的缺乏。我们根据社会得失来处理模因，这是社会对企业社会责任的需求和商业供给的结果。该分析为 CSR 推理提出了两项​​改进建议。第一个是对现有研究中 CSR 一词的可变使用的更清晰的描述。第二个是学者如何在未来的工作中更明确地纳入企业社会责任的道德元素。