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Business Ethics Journal Review

Volume 4, Issue 5, 2016

Christian R. Thauer
Pages 27-33

The Choice for CSR
Strategic Rationale versus Values?

In a recent Commentary, Hamish van der Ven criticizes my strategic rationale-based approach to why firms decide to adopt and implement CSR standards. He argues that my approach is analytically flawed; rather than strategic rationale, values motivate firms in favor of CSR. In this response, I explain why I disagree with his criticism and approach. I maintain that strategic rationale, not values, drive firms’ decision-making for CSR.