Carroll’s pyramid of CSR gives a clearer view and understanding of CSR. This pyramid describes four types of CSR, in their order of importance. They are arranged as follows: economic, legal, ethical and discretionary. Economic responsibility lies at the bottom and is regarded as the most fundamental and important type of CSR. It includes providing high returns for investors, providing workers with jobs and fair wages and promoting new technology. Building up from it is the legal perspective, which provides the laws needed to determine acceptable or unacceptable behaviour. Following it is the ethical perspective which goes beyond the law and presents the idea of morality and acting in a fair, just and right manner. The final type of responsibility, which is found at the peak of the pyramid, is the discretionary perspective. This refers to philanthropic acts and contributions that are done to prolong the society and its members (Jamali, D. Mirshak, R. 2007 as stated by Caroll, 1991).
Carroll (1991).Google Image. Retrived on November 5,2009 from
Jamali, D. & Mirshak R., 2007. ). Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context. Journal of Business Ethics, 72(3), 243-262. Retrieved May 2, 2009, from ABI/INFORM Global database. (Document ID: 1249533211).