over, due to the static nature of CSR knowledge, this further reduces the effectiveness of transitioning and translating academic literature for practitioners. Similarly, a review article by Vaaland, Heide and Grønhaug (2008), argued social discrepancies were predominantly addressed conceptually; further enhancing the rigidity of translating CSR literature into manageable and comprehensible practitioner concepts.
CSR's initial conception (CSR1) was understood to be a prescriptive approach (Preston & Post, 1975) aimed at defining the plethora of seemingly opaque, intangible organizational requirements, in order to elicit a greater level of societal accountability and responsibility (see Davis, 1973; Steiner, 1975; Carroll, 1999). For example, in Jon
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