Using the Concept of Precedence as an Approach to Explain the Logical Interaction and Interrelationships among Corporate Social Responsibilities: Battal 's CSR Train Vs. Carroll ′s CSR Pyramid

Younis A. Battal Saleh
International Journal of Finance, Insurance and Risk Management, Volume 13, Issue 1, 27-78, 2023
DOI: 10.35808/ijfirm/342


Purpose: The model of CSR devised by the American scientist ″Archie B. Carroll in 1991″ - which became well- known in academic circles as Carroll′s CSR pyramid, has been criticized by academics and researchers. The researcher firmly believes that one of the most important reasons that led to the emergence of these criticisms was Carroll's adoption of the idea of the pyramid as a form to illustrate in order to present his conception of CSR. This study aimed to design a model for CSR, in which the content of its figure matches the explanations attached to it, and reflects the concept of simultaneous CSRs, in addition to the logical interaction and the interrelationship among those responsibilities. Design/Methodology/Approach: The researcher used the concept of precedence as an approach to explain the logical interaction and interrelationships among CSRs. The idea of precedence is clearly found only in the railway industry. The interaction of CSRs with each other can be likened to the interaction of the components of a classic train (a cockpit and coaches). Therefore, the researcher adopted the idea of the classic train as an innovative model to address some of the shortcomings of Carroll ′s pyramid. Battal 's CSR train as an innovative model- in this study, can reflect the notion of simultaneous CSRs, the logical interaction and interrelationships among CSRs, and expectations and aspirations of both stakeholders and companies. Findings: By adopting the idea of the classic train work and its components, this study was able to produce a model of CSR as an alternative model for Carroll′s pyramid (1991). Originality/Value: Battal ′s CSR train is an educational model that is designed to address some of the shortcomings of Carroll's CSR pyramid "as a figure and content." The content of Battal′s CSR train matches the attached explanation, and this will help to understand how CSRs interact with each other, as well as the concept of simultaneous CSRs.

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