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1、®AcademyolManagementReview2001,Vol.26,No.1,U7-127.NOTECORPORATESOCIALRESPONSIBILITY:ATHEORYOFTHEFIRMPERSPECTIVEABAGAILMCWILLIAMSUniversityofIllinoisatChicagoDONALDSIEGELUniversityofNottinghamWeoutlineasupplyanddemandmodeloicorporatesocialresponsibility(CSR).Basedonthisframework,wehypothesizethatafi
2、rm'slevelofCSRwilldependonitssize,levelofdiversification,researchanddevelopment,advertising,governmentsales,consumerin-come,labormarketconditions,andstageintheindustrylifecycle.Fromthesehypothe-ses,weconcludethatthereisan"ideal"levelofCSR,whichmanagerscandetermineviacost-benefitanalysis,andthatther
3、eisaneutralrelationshipbetweenCSRandfinancialperformance.ManagerscontinuallyencounterdemandsManymanagershaverespondedtoheight-frommultiplestakeholdergroupstodevoteenedstakeholderinterestinCSRinaverypos-resourcestocorporatesocialresponsibilityitiveway,bydevotingadditionalresourcesto(CSR).Thesepressu
4、resemergefromcustom-promoteCSR.Aprimaryreasonforpositivere-ers,employees,suppliers,communitygroups,sponsesistherecognitionoftherelevanceofgovernments,andsomestockholders,espe-multiplestakeholders(Donaldson&Preston,ciallyinstitutionalshareholders.Withso1995;Mitchell,Agle,&Wood,1997).Otherman-manycon
5、flictinggoalsandobjectives,thedef-agershavealessprogressiveviewofstake-initionofCSRisnotalwaysclear.Hereweholderrelevance.Theyeschewattemptstosat-defineCSRasactionsthatappeartofurtherisfydemandforCSR,becausetheybelievethatsomesocialgood,beyondtheinterestsofthesucheffortsareinconsistentwithprofitmax
6、imi-firmandthatwhichisrequiredbylaw.Thiszationandtheinterestsofshareholders,whomdefinitionunderscoresthat,tous,CSRmeanstheyperceivetobethemostimportantstake-goingbeyondobeyingthelaw.Thus,acom-holder.panythatavoidsdiscriminatingagainstThisdivergenceinresponsehasstimulatedwomenandminoritiesisnotengag
7、inginaanimportantdebateregardingtherelationshipsociallyresponsibleact;itismerelyabidingbetweenCSRandfinancialperformance.Ithasbythelaw.alsoraisedtworelatedquestionsregardingtheSomeexamplesofCSRactionsinclud
