The term CSR has sometimes been supplemented or supplanted by other terms, including corporate citizenship, accountability and sustainable development (for a review, see Amaeshi and Adi 2007; Garriga and Mele 2004). The meaning of CSR differs between national (Freeman 2011; Waldman et al. 2006) and industry contexts (Frynas 2009; Runhaar and Lafferty 2009), and can change over time
(Carroll 1999; Matten and Moon 2008). Therefore, it is appropriate to define CSR as an umbrella term for a variety of concepts and practices, all of which recognize that companies have a responsibility for their impact on society and the natural environment, often beyond legal compliance and the liability of individuals (Blowfield and Frynas 2005, p. 503; cf. Matten and Crane 2005). Nonetheless, the lack of a widely accepted CSR concept remains a significant challenge for theorizing CSR.
(Frynas and Stephens, 2015: 485)
Whelan (2012) distinguishes between ‘Habermasian political CSR’, ‘Rawlsian political CSR’ and ‘political CSR’, while Makinen and Kourula (2012) distinguish between ‘political CSR’ and ‘new political CSR’
(Frynas and Stephens, 2015: 458)
Frynas, J. and Stephens, S. 2015. Political Corporate Social Responsibility: reviewing Theories and Setting New Agendas. International Journal of Management Reviews, Vol. 17, pp.483-509.
And those citations are
Whelan, G. (2012). The political perspective of corporate social responsibility: a critical research agenda. Business Ethics Quarterly, 22, pp. 709–737.
This might be of interest too – Whelan, G. (2013). Political corporate social responsibility: some clarifications. Business Ethics Journal Review, 1, pp. 63–68.
Makinen, J. and Kourula, A. (2012). Pluralism in political corporate social responsibility. Business Ethics Quarterly, 22, pp. 649–678.
Frynas and Stephens describe the Makinen and Kourula paper as presenting “a review of three key periods of political CSR literature—classic, instrumental, and new political CSR. Uses the Rawlsian conceptualization of division of moral labour within political systems to describe each period’s background political theories.”
See also Corporate Political Activity, political Corporate Social Responsibility (Habermasian), political Corporate Social Responsibility (Rawlsian), political Corporate Social Responsibility