CSR Typology of Intent


Organization Asian Institute of Management RVR Center for Corporate Social Responsibility
Framework Title CSR Typology of Intent
Topic CSR Typologies
Focus Classification of CSR Activities

CSR Typology of Intent


DESCRIPTION: Companies implement CSR with a specific intent and beneficiaries in mind. The Typology of Intent Framework is a two dimensional matrix that enumerates four specific reasons why companies implement CSR. The intentions of corporations are classified into the following: compliance, minimizing harm, creating stakeholder value and shared value. Compliance is at the bottom of the list, because it is the minimum responsibility of the company. The company has to at least follow the law and pay proper taxes. Minimize harm is the next level since they is a conscious effort on the part of the company to minimize its impact. Creating stakeholder value goes beyond just minimizing negative impact to actually creating programs that benefit the community. The ideal is shared value in which both the company and the community benefits from the CSR activity. It is important that there is a business case for CSR to ensure company sustainability. These intent factors are match to specific beneficiaries depending on the activity. The beneficiaries are classified as follows:

  • Unrelated- Those who do not have a direct connection to the company and may not be impacted by or have an impact on its operations.
  • Primary Internal- Stakeholders who are internal to the organization (i.e. employees).
  • Primary External- Stakeholders who are part of the company‚Äôs supply chain (i.e. suppliers and consumers).
  • Secondary- Those who are not directly linked to the supply chain, but are affected by company operations (i.e. host community).
  • Mediating- Those who may not be affected directly by company operations, but represent a particular stakeholder group or cause.
  • International- Those who can influence corporate behavior, including through public opinion concerning the corporation (including foreign investors and consumers).

USAGE: This framework may be used in classifying the CSR activities of companies based on their intentions as well as their targeted beneficiaries.

TO CITE: Herrera, M.B., Alarilla, M.I. and Uy, R.L. (2011). Towards Strategic CSR: Aligning CSR with the Business and Embedding CSR in the Organization: A Manual for Practitioners. Makati City: Asian Institute of Management.


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