Hundreds of academic papers have been published on CSR, but there is no consensus on how to explain the rise and direction of CSR, and there is no agreement on how CSR should be studied. The emergence of CSR has been explained as a consequence of the actions or inaction of governments and changing global governance (Jenkins 2005; Moon 2004); the spread of global communications and greater scrutiny of corporate activities by non-governmental organisations (Fabig and Boele 1999; Spar 1998); and globalisation and a changing economic environment (Korhonen 2002). However, the company responses to these global trends have been differently interpreted.

Lockett et al. (2006) have argued that ‘the CSR field is becoming more established and distinctive, however, this does not indicate any emergence of a Kuhnian normal scientific paradigm’ and that ‘CSR knowledge could best be described as in a continuing state of emergence’. There is no accepted theoretical perspective or research methodology for making sense of CSR activities. Indeed, most scholars study CSR without any reference to a given theoretical perspective, and it has been found that CSR research is not driven by continuing scientific engagement but by ‘agendas in the business environment’ (Lockett et al. 2006).

What is particularly lacking is a general explanation as to why and how firms engage in CSR. Why do some companies display greater willingness to engage in CSR than others? Why do the same companies have different CSR policies in different countries?