Two Models of CSR and Sustainability

A comparison between the ‘Pyramid of Corporate Social Responsibility’ and the ‘Model of Sustainable Development’

Abstract

This article compares two influential models of Corporate Social Responsibility (CSR) and sustainability: Carroll’s (1991) Pyramid of Corporate Social Responsibility and Aras and Crowther’s (2009) Model of Sustainable Development. Carroll’s model defines CSR as a four-tier structure—economic, legal, ethical, and philanthropic responsibilities—with economic responsibility as the foundation. Although widely used, it has been criticized for prioritizing profit maximization and failing to explain how CSR can be sustained over time.

In contrast, Aras and Crowther propose a more comprehensive sustainability model consisting of four dimensions—social influence, environmental impact, organizational culture, and financial performance—evaluated across short-term and long-term contexts. Their framework emphasizes the interdependence between financial performance and socially responsible behavior, arguing that sustainability requires balancing economic, social, and environmental values. The article concludes that Aras and Crowther’s model offers a more practical and holistic approach for guiding corporate behavior and achieving sustainable development compared to Carroll’s Pyramid.

Keywords:

Corporate Social Responsibility (CSR); Sustainability; Carroll’s Pyramid; Model of Sustainable Development; Aras and Crowther; Ethical Responsibility; Financial Performance; Organisational Culture; Environmental Impact; Social Influence; Sustainable Development; Corporate Governance.

Authors

  • Jane Claydon Author

Published

2008-12-25

How to Cite

Two Models of CSR and Sustainability: A comparison between the ‘Pyramid of Corporate Social Responsibility’ and the ‘Model of Sustainable Development’ . (2008). Issues in Social and Environmental Accounting (ISEA), 2(2), 260-265. https://iseaicseard.com/index.php/isea/article/view/77