Abstract

Balance of power has shifted between the state, society and corporations, which gave birth to the concepts like corporate social responsibility (CSR) and corporate sustainability (CS). Due to the common grounds of CSR and CS, confusion has been created among academics as well as practitioners. This study seeks to identify the relationship between CSR and CS by providing a framework in order to get a better understanding of them. In addition to reviewing the extant literature, we provided empirical support through interviews of CSR or sustainability managers of large New Zealand companies. The key findings of this research revealed that when CSR and CS applications were based on systematic and full fledge focus, there was almost similar kind of initiatives and practices in NZ corporations. To develop an approach to integrating CSR and CS, we support the term, Corporate Sustainability and Responsibility (CS-R). We believe that CS-R help define and clarify the relationship between business and society without denying the great success that CSR has achieved in the academic research, management consulting and media.

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