4

DIFFERENT MODELS AND

FRAMEWORKS OF SOCIAL
RESPONSIBILITY
for Business Ethics and Social Responsibility
Senior High School (ABM)
Quarter 2-Week 3
 FOREWORD

This Self-Learning Kit will serve as a guide in engaging

the discussions and reflections on the different models
and frameworks of Corporate Social Responsibility (CSR).
Specifically, the course aims to provide students with
knowledge how a business behaves ethically and how it
contributes to economic development.
In this learning kit you will gain knowledge the
different fundamental concepts, principles, practices,
and strategies to help businesses to be socially responsible
and being accountable to their stakeholders and to the
society as a whole.

What happened?
This section contains an activity to connect the new
lesson to be discussed. To make them familiarize the
different models and frameworks of corporate social
responsibility (CSR) in the practice of sound business.

What You Need To Know? (Discussion)

This section includes the categories of social
responsibility and the different models and frameworks of
corporate social responsibility (CSR) of which
businesses/firms implemented differently according to
their aims and purpose to have sound and successful
operation. Each model and framework of CSR is properly
illustrated and well-labeled as it gives a clear
understanding how a business find ways to satisfy the
expectations of the society. It is the idea that businesses
should balance profit-making activities with activities that
benefit society; it involves developing businesses with a
positive relationship with the society in which they operate.
What Have I Learned? (Evaluation/Post Test)
The activities and exercises contained in this section
are designed to build concrete understanding, skills, and
competence. These include processed questions and
diagrams/illustrations as guide for their point of views and
observations in the community. Also, provided with
questions to process what you learned from the lesson.
It is in this task which aims to evaluate your level of
mastery in achieving the learning competency.
 OBJECTIVES:

K: Describe the different models and frameworks of

social responsibility;
S: Give some simple business illustrations of
Corporate Social Responsibility (CSR); and
A: Show the importance of models and frameworks
of social responsibility in the practice of sound
business.

LEARNING COMPETENCY:
Describe the different models and frameworks of
social responsibility. (ABM_ESR12-IVi-I-3.4)

I. WHAT HAPPENED

PRE-ACTIVITY:
Task 1- Pyramid of Success!

The activity aims to give you a clear understanding the major focus of
the model which is to embrace the complete spectrum of expectations that
society has form a business.
Analyze and choose a word inside the box that best describes the
given statement beside each part of the pyramid. Copy the pyramid in your
notebook and write your answer inside each part of the pyramid.

Economic Legal Ethical Philanthropic

Good corporate citizen

Do what is right. Avoid harm

Obey the law

Be profitable

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Task 2- Answer me!

1. How did you find the activity?

2. Based on the words you have identified in each part of the pyramid,
enumerate the four kinds of social responsibility?
3. Why do you think it is presented in a pyramid style?
4. Let’s say you are an entrepreneur/business owner. Do you think those
words written above are important to consider for the success of your
business? Why or why not?
5. Choose only one (1) word written inside the box you consider the most
important expectation that society has from a business? Why?

II. WHAT YOU NEED TO KNOW

In this lesson, different models and frameworks of corporate social

responsibility (CSR) will be discussed. In order for a business to maximize
shareholder returns, the corporation will best serve society.

Corporate Social Responsibility (CSR) is a self-regulating business

strategy that helps businesses to be socially responsible and being
accountable, to their stakeholders and to the public. Several CSR models
have been formulated over the years. The purpose of these models is to
design and execute the CSR process and to enable its monitoring and
control. Businesses by implementing CSR models in their operations increase
their adaptability to internal and external changes in the environment. This
helps to promote positive changes and bringing about progress in
socioeconomic parameters. CSR benefits people and entities with few or no
resources (Ivesha, 2008).
Now, how do you serve your society? Of course, it is through following
the four kinds of social responsibilities that cohesively constitute the concept
of CSR. This involves economic, legal, ethical and philanthropic.

Task 3- Explain Me!

The kinds of social responsibility are introduced in different

representation of the model.
By looking at the picture/diagram describe what this model is trying to
represent or why the illustration/diagram is presented in a different form and
style.
Copy the diagram and your explanation must be written in your
notebook.

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A.
Philanthropic _____________________________
_____________________________
Ethical _____________________________
_____________________________
Legal _____________________________
_____________________________
_____________________________
Economic

Figure 1: Carroll’s pyramid CSR model

B. _____________________________
_____________________________
_____________________________
_____________________________
_____________________________
_____________________________
_____________________________

C.

_____________________________
_____________________________
_____________________________
_____________________________
_____________________________
_____________________________
_____________________________

DISCUSSION

Now, how are previous activities conducted related to our discussion?

They are related because we will be discussing the different corporate social
responsibility (CSR) models and frameworks and their advantages.

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 Corporate Social Responsibility (CSR) is a very broad concept that is
understood and implemented differently by each firm, the underlying idea of
CSR is to operate in an economically, socially, and environmentally
sustainable manner.
Generally, corporate social responsibility initiatives are categorized as follows:
1. Economic Responsibility

Economic responsibility initiatives involve improving the firm’s business

operation while participating in sustainable practices – for example, using a
new manufacturing process to minimize wastage.

2. Legal Responsibility

As business is an entity itself, it must also follow laws and rules. Every
business has a responsibility to operate within the boundaries set by the
various commissions and agencies at every level of the government. These
rules and regulations are set for maintaining balance and the greater good
of the society.
3. Ethical Responsibility

Behavior of the firm that is expected by the society but not codified in law.
The factors of ethical responsibility include that the business must be
environmentally friendly. The business should always be aware of its activities
and how do they affect the environment. It is the moral and ethical
responsibility of every human and every business.
3. Philanthropic Responsibility
Business is one the most important pillar of the society. And therefore it
should support and improve the society whenever it can. If a business is
making significant profits it is the business responsibility that it should be
philanthropic towards the society by donating funds or its goods
and services, funding educational programs, supporting health initiatives,
donating to causes, and supporting community beautification projects.
Back to the statement above, CSR is a very broad concept that is
understood and implemented differently by each firm. So, the different
models and frameworks of social responsibility gives a view of how businesses
adopt and perceived each model.

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The different models and frameworks of social responsibility

1. Carroll’s pyramid CSR model

◆ This is one of the leading CSR model.

◆ It is formally known as the model of Carroll’s four-part pyramid.
◆ The major focus of the model is to embrace the complete spectrum of
expectations that society has from a business.

Figure 1: Carroll’s pyramid CSR model

As shown in the above figure, there are four kinds of social

responsibilities that cohesively constitute the concept of CSR. This involves
economic, legal, ethical and philanthropic.

The pyramid is used to show the different responsibilities of a business in

the order of decreasing importance.

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 The most basic responsibility representing the bottom of the pyramid is
economic responsibility (Carroll, 2016). All the other responsibilities of the
business are predicted on the basis of this component.
Next comes the legal responsibility, all the business whether small or big
are expected to operate within the framework that has been specified by
the law of the land. Thus, the legal responsibility is depicted as a layer above
economic responsibilities. Followed by this in the hierarchy is the ethical
responsibilities which cover activities and practices which are expected by
the society members even though they are not enforced by law.
On top of the pyramid is the philanthropic responsibilities, which is
considered discretionary in nature. Thus, the pyramid works towards
describing the necessary and the sufficient obligations that socially
responsible businesses should follow (Kaman, 2015).
Carroll’s pyramid CSR model has been applied by several researchers
in order to assess an industry or a company’s CSR program, particularly in the
field of social issues.
2. Intersecting Circle (IC) CSR model
The Intersecting Circle (IC) CSR model is very different from the pyramid
model. The major point of differentiation between the two models is that:

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 1. it recognizes that there is a possibility of interrelationships between the
different domains of CSR and second and
2. it rejects the hierarchical order of importance.

Figure 2: Intersecting Circle (IC) CSR model

This model clearly includes all the possible domains of CSR and hence
could clearly depict the picture of the interrelationships between the
different domains.
The IC model refutes the notion that CSR is just a collection of
contingent and externally related topics. Rather, the model states that
different responsibilities are in dynamic interplay with each other. It is the
responsibility of the corporate to maintain harmony and resolve the conflicts
between different responsibilities. The main idea of the model is that no
responsibility is more important than the other. Rather everything is a social
creation and the existence of everything depends on the willingness of the
society to support them (Ma, 2012)

3. Concentric Circle CSR model

The Concentric Circle model which is also known as the CON model
shares some similarities with Carroll’s Pyramid and IC model. For instance, the
CON model also states economic responsibility as one of the core social

7
responsibilities. Also, like the IC model, the CON model also emphasizes the
interrelationships among different responsibilities (Zu, 2009).
However, besides these similarities, there is a major difference as well. In
contrast to the Pyramid model and IC model, the CON model states non-
economic social responsibilities are the one that embraces core economic
responsibilities.

Figure 3: Concentric Circle CSR model

As shown in the figure above the inner circle represents the core
responsibilities of the business in terms of CSR. This basically includes
responsibilities that focus on the efficient execution of economic functions
such as products, jobs and economic growth. The second circle represents
the legal responsibilities that involve cooperating with the government on the
part of the businesses. The intermediate circle which is the ethical circle
includes responsibilities that help to exercise economic functions but with a
sensitive awareness of ethical norms as well as values and priorities. The outer
circle that represents the philanthropic circle focuses on newly emerging
responsibilities that the business should focus on in order to become more
broadly involved in social responsibilities.
Furthermore, the concentric circle represents the system of inclusion
rather than the system of mutually exclusive domains. Thus every member in
the inner circle is part of the wider circle (Kaman, 2015).
4. Contemporary innovative CSR models
Although the above-discussed models find universal application in the
domain of CSR, many businesses have come up with customized models.

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 For instance, Coca-Cola has employed the CSR model known as the
5*20 Program that focuses on employing 5 million women in the developing
countries by the year 2020 in their bottling and distribution roles. This will not
only benefit the women but also the community as the company also aims to
provide better access to health care facilities and education to their
employees.
Furthermore, Sales force implements a 1-1-1 philanthropic model,
which involves giving one percent of the product, one percent of equity, and
one percent of employees’ time to communities and the nonprofit sectors.
Using this model, the company not only achieved its CSR goals but also
increased its revenues (Gavin, 2019).

Task 4: Processed Me!

Answer what are being asked. Write it in your activity notebook

1. Among the different models of social responsibility presented, what is the

most important category of CSR in business? Why?
2. Do you think it is a must that companies are required to undertake CSR?
Why or why not?
3. Which of the models of social responsibility do you prefer most? Why?
4. What implies the illustration of Intersecting Circle (IC) CSR model?
5. If you are the entrepreneur, which model of social responsibility would
you like to adopt? Why?

III. WHAT HAVE I LEARNED

Task 5. Search Me!

Identify which model of social responsibility best describes the following

statement/situation/illustration.
(Carroll’s pyramid CSR model, Intersecting Circle (IC) CSR model, Concentric
Circle CSR model, Contemporary innovative CSR model).

No. Statement/situation CSR model

1 Some businesses have come up with

customized models. Like 5by20 program, 1-1-1

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 philanthropic model

2 This basically includes responsibilities that

focus on the efficient execution of economic
functions such as products, jobs and
economic growth and are the one that
embraces core economic responsibilities.

3 The main idea of the model is no responsibility

is more important than the other, rather, the
model states that different responsibilities are
in dynamic interplay with each other.

4 This model is used to show the different

responsibilities of a business in the order of
decreasing importance.

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7

8 This model rejects the hierarchical order of

importance

EVALUATION/POSTTEST

Multiple Choice

Direction: Read each item carefully. Choose the letter that corresponds to
the correct answer. Write your answer in your activity notebook.

1. Kind of social responsibility that follows moral and ethical values to deal
with all the stakeholders
a. Ethical responsibility
b. Legal responsibility
c. Philanthropic responsibility
d. Economic responsibility

2. The most basic responsibility that maximizes the shareholders value by

paying good return
a. Economic responsibility
b. Philanthropic responsibility
c. Ethical responsibility
d. Legal responsibility

3. Discretionary in nature. To insure goodwill and social welfare

a. Economic responsibility
b. Philanthropic responsibility
c. Intersecting Circle (IC) model
d. Carroll’s pyramid CSR model

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4. Model of social responsibility that rejects the hierarchical order of
importance.
a. Carroll’s pyramid CSR model
b. Intersecting Circle (IC) CSR model
c. Contemporary innovative CSR models
d. Concentric Circle CSR model

5. Social responsibility participating in sustainable practices – for example,

using a new manufacturing process to minimize wastage.
a. Philanthropic
b. Legal
c. Economic
d. Ethical
a. Carroll’s pyramid CSR mode

6. A social responsibility that the rules and regulations are set for maintaining
balance and the greater good of the society.
a. Philanthropic
b. Economic
c. Legal
d. Ethical

7. It is formally known as the model of Caroll’s four- part pyramid.

a. Intersecting Circle (IC) CSR model
b. Corporate Social Responsibility
c. Concentric Circle CSR model
d. Caroll’s pyramid CSR model

8. This model clearly includes all the possible domains of CSR and hence
could clearly depict the picture of the interrelationships between the
different domains.

a. Caroll’s pyramid CSR model

b. Concentric Circle CSR model
c. Contemporary innovative CSR models
d. Intersecting Circle (IC) CSR model

9. Business is making significant profits it is the business responsibility that it

should be philanthropic towards the society by donating funds or its goods
and services, funding educational programs, supporting health initiatives,
donating to causes, and supporting community beautification projects.

a. Philanthropic responsibility

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 b. Ethical responsibility
c. Legal responsibility
d. Economic responsibility

10. Refers to a corporation’s responsibilities or obligations toward society or a

gesture of showing the company’s concern and commitment towards
society’s sustainability and development

a. Corporate social responsibility

b. Economic responsibility
c. Legal responsibility
d. None of the above

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 DEPARTMENT OF EDUCATION
SCHOOLS DIVISION OF NEGROS ORIENTAL

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OIC - Assistant Schools Division Superintendent
Acting CID Chief

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OIC - Assistant Schools Division Superintendent

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Education Program Supervisor – (LRMS)

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Education Program Supervisor – (SCIENCE & MATH)

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Librarian II (LRMDS)

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PDO II (LRMDS)

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Writer

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Lay-out Artist
_________________________________

ALPHA QA 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 evaluator 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.

14
 SYNOPSIS AND ABOUT THE AUTHOR
ANSWER KEY
SYNOPSIS
This SLK (Self-Learning
Kit) is about the different
models and frameworks of
social responsibility (CSR)in
the practice of sound
business. Here, there is an
identification and definition
of the different Corporate
Social Responsibility (CSR),
identifying advantages and
characteristics of the models
and frameworks of CSR to
help the learners understand
the process easily. It involves
lot of activities to assure and
support the purpose which is
to achieve the goals.
As you go over the
discussion and exercises, you
will appreciate the
importance of social
responsibilities of business
towards society .
Find enjoyment in
learning this SLK and process
the contents of the learning
resource while being an
active student.

15
 AUTHOR
The Author: Cheryl Reso-or Sechico, graduated at St.
Paul University-Dumaguete (SPUD) with a degree of
Bachelor of Business Administration major in
Management Marketing. Studied at Villaflores College
with a course of Bachelor of Secondary Education-Crash
Program. Studied Master of Public Management major in
Human Resource at NORSU-Dumaguete. She is currently
teaching at Silab Community High School of Amlan
District as grade 12 HUMSS Adviser.

REFERENCES
Raceles, A. 2017. Business Ethics and Social responsibility” (1st ed.). Sampaloc,
Manila:Rex Bookstore,Inc.

Review of different CSR models and their advantages,April 1, 2020. Retrieved

from https://www.projectguru.in/corporate-social-responsibility-models

Corporate Social Responsibility Module-7. n.d. Retrieved from

https://www.slideshare.net/madangkiramaswaamy/bgs-7

What is Corporate Social Responsibility. N.d. (CSR)? Retrieved from

https://corporatefinanceinstitute.com/resources/knowledge/other/cor
porate-social-responsibility-csr/

Social Responsibilities of Business. N.d. Retrieved from

https://www.toppr.com/guides/business-studies/social-responsibilities-
of-business/kinds-of-social-responsibility/

Three Models of Corporate Social Responsibility: Interrelationships between

Theory, Research, and Practice. N.d. Retrieved from
https://onlinelibrary.wiley.com/doi/full/10.1111/j.1467-8594.2008.00311.x