MODELS AND FRAMEWORK

OF SOCIAL RESPONSIBILITY
for Business Ethics and Social Responsibility
Senior High School (ABM)
Quarter 2 / Week 4

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 FOREWORD

This Self-Learning Kit for Business Ethics and Social

Responsibility is an innovative tool designed specifically
for ABM students in the Senior High School for them to
have a better understanding about the framework of
social responsibility that reflects the practice of sound
business.
It is aligned with the BEC of the Department of
Education following the prescribed MELCs (Most Essential
Learning Competencies.

This Self-Learning Kit is divided into three parts.

What happened?
This section contains pre-activities that serve as the
beginning point and a pretest to determine if students are
sufficiently prepared to begin a new course of study.
What You Need to Know? (Discussion)
This section contains contents on the framework of social
responsibility that reflects the practice of sound business. The topic
intends to make the students appreciate the importance of
staffing in the business organization.
What Have I Learned? (Evaluation/Post Test)
A summary of key concepts and exercises that measures
student’s understanding on the framework of social responsibility
that reflects the practice of sound business. Students are
expected to develop their skills and apply what they have
learned, as these will influence the kind of leader they will
become in the future.
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 OBJECTIVES:
K. Identify the models and framework of social
responsibility;
S. Discuss the framework of social responsibility; and
A. Formulate a framework of social responsibility that
reflects the practice of sound business.

I. WHAT HAPPENED

PRE- ACTIVITY

Directions: Read and analyze the quotes on social responsibility by

famous personalities and write your comments after every quote.

1. “We have a social responsibility, a constitutional

opportunity and a moral obligation to help others.” –
Janie Lewis

Comment:_________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
___________________________________________________________
______________________________________________________________
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 2. “Corporate social responsibility is measured in terms of
businesses improving conditions for their employees,
shareholders, communities, and environment. But moral
responsibility goes further, reflecting the need for
corporations to address fundamental ethical issues such
as inclusion, dignity, and equality.” –
Klaus Schwab

Comment:__________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
___________________________________________________________
_______________________________________________________________
_____________

3. “Together with the social responsibility of business, there is

also the social responsibility of consumers. Every person
ought to have the awareness that ‘purchasing is always a
moral-and not simply an economic act.." -
Pope Francis

Comment:_________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
___________________________________________________________
_______________________________________________________________
______________
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PRE-TEST:
Direction: Read the selection below. Answer what is ask and write your
answer on your notebook.

Social Responsibility amidst COVID-19

A virus called COVID-19 started out in China which spread all over the
world causing the lives of people and became the concern of the world
today. No vaccine has been developed yet to protect people. The economy
of each country has been affected. Businesses have shut down and jobs
have been lost. This is a crisis that needs the response of both the government
and the corporations.

Guide questions:
1. How do large corporations can help during health crisis?
2. Suppose you are an entrepreneur. How will you redesign your social
responsibility while the country is experiencing a health crisis?

II. WHAT YOU NEED TO KNOW

Business ethics is sometimes confused with corporate social

responsibility or CSR. Although the two are related, they are not quite
the same. It is important to understand how they are different from as
well as how they are related to each other. We will begin by clarifying
what corporate social responsibility is because this will help us
understand how business ethics and corporate social responsibility are
related.

DISCUSSION
Social responsibility is an ethical framework and suggests that an
individual has an obligation to work and cooperate with other individuals and
organizations for the benefit of society at large. Social responsibility is a duty
every individual has to perform so as to maintain a balance between the
economy and the ecosystems.
https://en.wikipedia.org/wiki/Social_responsibility#:~:text=Social%20responsibi
lity%20is%20an%20ethical,benefit%20of%20society%20at%20large.
Social responsibility is a means of achieving sustainability. Adopting key
social responsibility principles, such as accountability and transparency, can
help ensure the long-term viability and success of any organization or system.
https://asq.org/quality-resources/social-responsibility

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 The phrase corporate social responsibility refers to a corporation’s
responsibilities or obligations towards society. CSR, as defined by the World
Business Council for Sustainable Development (WBCD), is a continuing
commitment by business to behave ethically and contribute to economic
development while improving the quality of life of the workforce and their
families, the local community, and society at large.” (Racelis, 2017)

According to Friedman’s shareholder view of corporate social

responsibility, a manager has no right to give company money to social
causes when doing so will reduce shareholder’s profits because that money
does not belong to the manager but to the shareholders. (Racelis, 2017)

What is Carroll’s Pyramid of Corporate Social Responsibility?

Pyramid of Corporate Social Responsibility is a simple framework that

argues on the aspect that why organizations should meet their corporate
social responsibilities. The pyramid was developed by Archie Carroll and
highlights on the four main responsibilities of the organization, namely,
Economic, Legal, Ethical, and Discretionary or Philanthropic.

4 Components of Carroll’s Pyramid of Corporate Social Responsibility:

• Economic – For the business to survive on a long-term basis and benefit
the society, the first responsibility of the company is to gain profits.
• Legal – It is imperative for the company to obey and adhere to the laws
and regulations related to the nature of its business, competition,
employment, and health and safety among others.
• Ethical – It is important for the company to act on the grounds of ethics
and morals in society and should also go beyond the narrow
requirements of the law and order.
• Philanthropic – It is the responsibility of the company to give back to
society. This facet of responsibility holds an important place even
though it is discretionary in nature. (https://www.marketing91.com/what-is-
carrolls-pyramid-of-corporate-social-responsibility/)

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Understanding the Four Levels of CSR

Understanding CSR through Carroll's Pyramid

The idea of Corporate Social Responsibility (CSR) has been a topic of
discussion since the 1950s. However, it wasn’t until much later that people
started understanding its meaning, significance and impact. CSR, in the form
that we see today, became popular after it was defined by Archie Carroll’s
“Pyramid of Corporate Social Responsibility” in 1991. Its simplicity, yet ability to
describe the idea of CSR with four areas, has made the pyramid one of the
most accepted corporate theories of CSR since.

Carroll’s pyramid suggests that corporate has to fulfill responsibility at

four levels – Economic, Legal, Ethical and Philanthropic.

Economic Responsibility
The lowest level of the pyramid represents a business’s first responsibility,
which is to be profitable. Without profit, the company would not be able to
pay their workers, employees will lose their jobs even before the company
starts CSR activities. Being profitable is the only way for a company to be able
to survive long term, and benefit society. Additionally, this also means that it is
a company’s duty to produce goods and services that are needed/wanted
by the customers, at a reasonable price.

Legal Responsibility
The second level of the pyramid is the business’s legal obligation to
obey the law. This is the most important responsibility out of the four levels as
this will show how companies conduct their business in the marketplace.
Employment laws, competition with other companies, tax regulations and
health and safety of employees are some examples of the legal
responsibilities a company should adhere to. Failing to be legally responsible
can be very bad for businesses.

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Ethical Responsibility
The ethical layer of the pyramid is described as doing the right thing,
being fair in all situations and also avoiding harm. A company should not only
be obeying the law, but it should also do their business ethically. Unlike the
first two levels, this is something that a company is not obligated to do.
However, it is best for a company to be ethical as this not only shows their
stakeholders that they are moral and just, but people will feel more
comfortable purchasing goods/services from the company as well. Being
environmentally friendly, treating suppliers/employees properly are a few
examples of being ethically responsible.

Philanthropic Responsibility
At the top of the pyramid, occupying the smallest space is
philanthropy. Businesses have long been criticized for their carbon footprint,
their part in pollution, using natural resources and more. To counterbalance
these negatives, they should “give back” to the community they take from.
Even though this is the highest level of CSR, it should not be taken lightly as
many people would want to do business with companies that are giving
back to society. Philanthropic Responsibility is more than just doing what is
right, but it is something that holds true to the company’s values, to give back
to society.
According to Carroll’s pyramid, responsible business is one which
qualifies all the levels of responsibilities before taking up philanthropy. Without
fulfilling the other responsibilities, a business cannot sustain.
https://thecsrjournal.in/understanding-the-four-levels-of-csr/

Three Models of Corporate Social Responsibility

Three Basic Models of CSR: Relationships between Domains of Responsibility.

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 As Bacharach pointed out, “A theory is a statement of relations among
concepts within a set of boundary assumptions and constraints.” A
comparative analysis of the three conceptual models will show that the same
terminology represents different meanings and different approaches to CSR.
More specifically, the comparative analysis will demonstrate that the nature
of CSR, its underlying boundary assumptions, the methodological tools, and
the performance assessments are both the cause and the consequence of
how the relationship between its elements is understood. Analysis of the
differences in the conceptual structure across the three models (see Table 1)
may assist in clarifying ambiguity in CSR theory and research through
explicating the implicit assumptions by which each is bounded, unraveling
inconsistent findings on the social impacts of corporate behavior, and
removing impurities in managerial decision making.

Table 1. Comparison of Three CSR Models

CSR Pyramid Intersecting Circles Concentric
Circles
General Hierarchy of Nonhierarchical set of Integration of
Description separate intersecting responsibilities;
responsibilities responsibilities all sharing a
central core
Theoretical Assumptions
Nature of CSR Normative restraints Classification framework; Incurred
of responsiveness no normative guidance obligation to
work for social
betterment
Scope of Narrow split Wide
Responsibilities
Total CSR Conjunction Disjunction Integration

Order of Hierarchy; No prima facie order Inclusion

importance Economic system;
responsibility first economic
circle at the
core
Role of “Icing on the cake” Subsumed under Integral part
Philanthropy economic/ethical of CSR
responsibilities

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THE PYRAMID OF CSR

General Description
A leading model of CSR is Carroll's four‐part pyramid. The CSR pyramid
was framed to embrace the entire spectrum of society's expectations of
business responsibilities and define them in terms of categories. According to
the model, four kinds of social responsibilities constitute total CSR: economic
(“make profit”), legal (“obey the law”), ethical (“be ethical”), and
philanthropic (“be a good corporate citizen”).

Theoretical Assumptions

Nature of CSR Taking a managerial approach, the four‐part pyramid

defines CSR in terms of social expectations that responsible corporations
should strive to meet. Prevailing social norms and expectations provide
external criteria against which corporate performance can be measured;
thus, the notion of responsibility in the pyramid model is reduced to normative
restraints of responsiveness. In other words, CSR in the pyramid formulation is
basically accommodative. Suggesting that businesses should treat CSR not as
a goal to be maximized but as a constraint, the pyramid does in effect
promote satisfying behavior rather than striving for excellence.

Scope of responsibilities Understanding CSR as an array of separate

domains naturally leads to narrow definitions of the different
responsibilities. The ethical domain is further separated from the legal domain
using a negative definition: ethical responsibility relates to those social
expectations and norms not yet codified into law. In the same vein,
philanthropic responsibility designates those areas of voluntary social
involvement not specifically prohibited or demanded of companies because
of their economic, legal, and ethical responsibilities.

Total CSR The pyramid is a conjunction of separate domains of

responsibility. In contrast to the ordinary view, the so‐called separation
thesis, that businesses can focus either on profits or social concerns but not on
both, the CSR pyramid “sought to argue that businesses can not only be
profitable and ethical, but they should fulfill these obligations simultaneously.”

Order of importance If the four responsibilities taken together constitute

a whole, what is the meaning of the decreasing order of importance? A
number of explanations have been offered to answer this question: (1) the

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pyramid suggests a ranking of CSR priorities based on the level of
essentiality—the most fundamental is economic responsibility, of smallest
importance is the philanthropic category, which is a sort of “icing on the
cake”; (2) the pyramid characterizes the social pressures imposed on the
business sector in decreasing order of their strength—whereas economic and
legal responsibilities are required of business and ethical practices are
expected, philanthropic contributions, albeit desired, are voluntary; (3) the
hierarchy of importance “simply suggest[s] the relative magnitude of each
responsibility”; and lastly, (4) the four categories “are ordered in the figure
only to suggest what might be termed their fundamental role in the evolution
of importance.

The role of philanthropy The role of philanthropy has been discussed in

the context of the CSR pyramid from two perspectives: inwards—as
compared to other components of CSR, and outwards—as compared to
other notions of CSR. Inwards, the question arises whether the philanthropic
category can be correctly considered a responsibility in itself. Looking
outwards, philanthropy is often regarded as the defining component of CSR.
Milton Friedman's statement that management is to make as much money as
possible within the limits of the law and ethical custom embraces three
components of the CSR pyramid—economic, legal, and ethical.

THE INTERSECTING CIRCLES MODEL OF CSR

General Description
A pyramid framework cannot fully capture the interpenetrating nature
of the CSR domains, nor does it denote all possible tension points among
them. Such mutuality has been recognized as an integral characteristic of
CSR and of such fundamental importance that Schwartz and Carroll saw it
necessary to propose an alternative approach to CSR, one that includes the
major domains of responsibility and clearly depicts their interrelationships. The
IC model refutes the notion that CSR is nothing but a collection of contingent,
externally related topics; it holds rather that the different responsibilities are in
dynamic interplay with each other, and it is the overall corporate
responsibility to advance harmony and resolve conflicts between them.

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Theoretical Assumptions

Nature of CSR The IC model seems to be primarily intended as a

descriptive model of CSR, not a normative model. A major feature of
Schwartz and Carroll's version of the model is the depiction of the main
domains of responsibility in a Venn diagram, which highlights the overlapping
nature of the domains and the resultant creation of a set of CSR categories in
which corporations and their activities may be described, classified, and
analyzed. As a descriptive model, it permits CSR to be seen not as something
that is implicitly good in itself, but as a construct that must be used in
conjunction with explicit values about appropriate business–society
relationship. Put differently, the categories of CSR should not be thought of as
normative standards, but as analytical forms to be filled with the content of
explicit values preferences that exist within a given cultural and
organizational context.

Scope of responsibilities The depiction of a three‐domain CSR in a

Venn diagram creates eight sections: seven inner and one outer. Let us label
the three different responsibilities, economic, legal, and ethical (moral),
“E,”“L,” and “M,” respectively.

The creation of pure and mixed classes of responsibilities in the

framework of the intersecting circles raises concerns about the definition of
the boundaries of CSR. CSR scholars gave different answers to this question.
According to Schwartz and Carroll, CSR is composed of all seven inner
sections, suggesting that each one of them represents instances of CSR.
However, considering that Venn diagrams chart a logical space of mutually
exclusive classes in a universe of all instances, it is difficult to make much
sense of what particulars would fall into each of these classes.

Total CSR If each of the seven categories is problematic as a class of

CSR, what can we say about the total CSR? In contrast to the pyramid
framework which depicts the total CSR as an "and" orientation, namely a
conjunction of the different responsibilities; the Venn model implies an "or"
orientation, which is a disjunction of the different categories.

Order of importance Being committed to multiple objectives at one

and the same time, how are the different corporate responsibilities to be
reconciled in cases of conflict? The CSR pyramid resolves this fundamental
difficulty by specifying the order of priority among the various responsibilities;

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the concentric‐circle model offers a normative core of integration as another
solution. The IC model, in contrast, fails to provide any clear normative
guidance for managerial decision making. It leaves managers faced with
competing responsibilities with no way to make principled or purposeful
decisions.

The role of philanthropy In general, the domain categories in the three‐

circle Venn diagram are defined in a manner consistent with Carroll's four‐
part model, with one exception: the philanthropic category is subsumed
under the ethical and/or economic domains. Many would argue that to
subsume the philanthropic category under economic responsibility is to
convert what is seen as a virtue into self‐interest. Eventually, however, the
choice to consider the philanthropic category separately or subsume it under
other domains of responsibility largely depends on the costs and benefits of
the particular framework of the problem at hand.

THE CONCENTRIC‐CIRCLE MODEL OF CSR

General Description
The CON model is adapted from a notable statement issued in 1971 by
the Committee for Economic Development (CED), an American association
of influential business leaders. In this statement, CED advocated the notion
that social contracts for business firms are not only feasible but morally
necessary, and urged business to adopt a broader and more humane view
of its function in society. The original CED model consists of three concentric
circles. The inner circle represents the core responsibility of business in terms of
CSR. It includes the basic responsibilities for the efficient execution of the
economic function—products, jobs, and economic growth. The intermediate
circle, which can be viewed as the ethical circle, encompasses responsibility
to exercise the economic function with a sensitive awareness of basic ethical
norms as well as changing social values and priorities. The outer circle,
equivalent to the philanthropic circle, outlines newly emerging and still
amorphous responsibilities that business should assume in order to become
more broadly involved in actively improving the social environment.

Theoretical Assumptions

Nature of CSR The CON model represents a normative approach to

CSR. Compatible with recent developments in CSR thinking, the fundamental

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idea embedded in the CON model is that business corporations have an
incurred obligation to work for social betterment, and this obligation acts as a
constant function throughout all phases—mainstream and peripheral—of the
company's operations.

Scope of responsibilities Understanding CSR as a framework of

integrated responsibilities with a common core requires that each of the
different responsibilities be defined in reference to this unifying meaning or
purpose. The narrow definitions that characterized the separation of the CSR
domains in the pyramid framework and in the seven‐category IC model are
replaced here with broad definitions that account for their common essence.

Total CSR The CON model regards CSR as a global concept whose
parts are bound together by means of a shared intrinsic content, which can
be defined as a commitment to operate in a way that promotes the good of
society. One can argue that the notion of the “good of society” is too
abstract to serve as a benchmark for assessing CSR. However, despite, and
perhaps owing to, the many meanings of this notion, nearly all today's large
corporations have their mission codes stated in terms of commitment to the
good of society, and in most cases this general commitment is further
translated into a list of more practical goals.

Order of importance A basic feature of the concentric circles is the

existence of a common core. In terms of CSR this means that all different
corporate social responsibilities share a common essence. The CON model
recognizes that the vital function of business is economic; even so, business
decisions consist of continuous, interrelated economic and moral
components. Indeed, the inclusion structure of the responsibility circles might
blur the distinction between the different responsibilities. However, this
structure helps the manager to see that the different types of obligations are
in constant and dynamic interrelationships. At the same time, it does not
prevent the manager from considering each responsibility in itself in the
process of decision making.

Role of philanthropy Corporate philanthropy commonly refers to the

contributions of business firms to humanitarian and social causes, which are
usually considered outside the firms’ natural line of business. Indeed, as we
have seen, Carroll's pyramid treats philanthropic giving, or for that matter,
good corporate citizenship, as a discretionary responsibility, separated from
daily business operations and secondary to the more basic economic, legal,

14
and ethical responsibilities; and the IC model treats corporate philanthropy
as either “strategic philanthropy,” subsumed under economic responsibility,
or “charity expected by society,” subsumed under ethical responsibility. The
CON model holds a broader view of corporate philanthropy that draws on
the general purpose of CSR, namely the obligation of the corporation to help
in achieving the good of the larger society. In contrast to the pyramid, where
the actions of a company in society are divorced from its operating
practices, the CON model presents an all‐encompassing view that integrates
citizenship both locally and globally with day‐to‐day business functions.

Activity: Make my Own

Supposed you are going to open your own business, consider the
creation of your product and target audience, follow the guided questions
below for the creation to acknowledge your social responsibility.

1. What model of corporate social responsibility (CSR) you will adopt?

2. What are the CSR program(s) you plan to implement and will be
given much attention and focus?
3. What is your purpose of having such CSR program/ model?

Copy the given format in your activity notebook.

Name of Business:

Target Market:

Product or services to offer:

Purpose of the offerings:

Corporate Social
Responsibility (CSR) model:

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III. WHAT HAVE I LEARNED
POST TEST
Direction: Write the letter of the correct answer in your notebook.
A. Economic E. Pyramid
B. Legal F. Intersecting-Circle
C. Ethical G. Concentric-Circle
D. Philanthropic H. Social Responsibility
1. At the top of the pyramid, occupying the smallest space is
philanthropy.
2. Businesses have long been criticized for their carbon footprint, their part
in pollution, using natural resources and more.
3. For the business to survive on a long-term basis and benefit the society,
the first responsibility of the company is to gain profits.
4. It is the overall corporate responsibility to advance harmony and
resolve conflicts between them.
5. It is a means of achieving sustainability.
6. It is imperative for the company to obey and adhere to the laws and
regulations related to the nature of its business, competition,
employment, and health and safety among others.
7. It is important for the company to act on the grounds of ethics and
morals in society and should also go beyond the narrow requirements
of the law and order.
8. It is the responsibility of the company to give back to society. This facet
of responsibility holds an important place even though it is discretionary
in nature.
9. The CSR______ was framed to embrace the entire spectrum of society's
expectations of business responsibilities and define them in terms of
categories.
10. The lowest level of the pyramid represents a business’s first
responsibility, which is to be profitable.
11. The second level of the pyramid is the business’s legal obligation to
obey the law.
12. This represents a normative approach to CSR.
13. This adopts key social responsibility principles, such as accountability
and transparency, can help ensure the long-term viability and success
of any organization or system.
14. This is the most important responsibility out of the four levels as this will
show how companies conduct their business in the marketplace.
15. This model refutes the notion that CSR is nothing but a collection of
contingent, externally related topics.

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 DEPARTMENT OF EDUCATION
SCHOOLS DIVISION OF NEGROS ORIENTAL

SENEN PRISCILLO P. PAULIN, CESO V

Schools Division Superintendent

JOELYZA M. ARCILLA, EdD. CESE

Assistant Schools Division Superintendent

MARCELO K. PALISPIS, JD. EdD.

Assistant Schools Division Superintendent

NILITA L. RAGAY, EdD

Assistant Schools Division Superintendent
CID Chief

ROSELA R. ABIERA
Education Program Supervisor – (LRMS)

ELISA L. BAGUIO
Education Program Supervisor – (MATH)

MARICEL S. RASID
Librarian II (LRMDS)

ELMAR L. CABRERA
PDO II (LRMDS)

GWEN A. GALVEZ
Writer

CHRISTY BLEZEILLE L. POCONG

Lay-out Artist
_________________________________

ALPHA QA TEAM
RICKLEOBEN V. BAYKING
LITTIE BETH S. BERNADEZ
MERCYDITHA D. ENOLPE
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BETA QA TEAM
RICKLEOBEN V. BAYKING
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RONALD G. TOLENTINO

ENHANCEMENT TEAM
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DISCLAIMER

The information, activities and assessments used in this material are designed to provide accessible learning modality to the
teachers and learners of the Division of Negros Oriental. The contents of this module are carefully researched, chosen, and evaluated to
comply with the set learning competencies. The writers and evaluator17 were clearly instructed to give credits to information and illustrations used
to substantiate this material. All content is subject to copyright and may not be reproduced in any form without expressed written consent from
the division.
 SYNOPSIS AND ABOUT THE AUTHOR
SYNOPSIS
This SLK (Self-Learning Kit) is ANSWER KEY
about the framework of social
responsibility that reflects the
practice of sound business. Here
you will learn the different
models and framework of social
responsibility.
Different activities and
examples are provided for you.
As you go over the discussion,
you will know the models and
framework used in varied
businesses.
Find enjoyment in learning
this SLK

GWEN ABA GALVEZ is an Accountancy Business

and Management (ABM) teacher at Dauin
National High School, Division of Negros Oriental.
She currently teaches specialized and applied
subjects for Senior High School students.
In her love and trust for Foundation
University, Dumaguete City, she finished her
Secondary Education in the said institution. She
graduated Bachelor of Science in Commerce
major in Management Accounting and earned her
degree in Master of Business Administration at the
same school.
In order for her to be qualified to teach in
the Department of Education, she took her
Continuing Program Education at Foundation
University, Dumaguete City. She was a former
Branch Manager of one of the private financial
institution for seven years.

18
 REFERENCES

Racelis, Aliza, Business Ethics and Social Responsibility (Sampaloc,

Manila, Rex Book Store, Inc., 2017)

What is social responsibility? Retrieve from

https://asq.org/quality-resources/social-responsibility

Social Responsibility, Retrieve from

https://en.wikipedia.org/wiki/Social_responsibility#:~:text=So
cial%20responsibility%20is%20an%20ethical,benefit%20of%20s
ociety%20at%20large.

Three Models of Corporate Social Responsibility: Interrelationships

between Theory, Research, and Practice, Retrieve from
https://onlinelibrary.wiley.com/doi/full/10.1111/j.1467-
8594.2008.00311.x#:~:text=According%20to%20the%20model
%20(Figure,a%20good%20corporate%20citizen%E2%80%9D).

Understanding the Four Levels of CSR, Retrieve from

https://thecsrjournal.in/understanding-the-four-levels-of-csr/

Carroll’s pyramid of CSR, Retrieve from

https://jcsr.springeropen.com/articles/10.1186/s40991-016-
0004-6

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