Jauernig, Johanna; Valentinov, Vladislav - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 1, pp. 2-25
Purpose: The theoretical understanding of CSR is caught on the horns of the dilemma between the ethical and instrumental approaches. The strategic turn in CSR has brought the dilemma to a new head. The purpose of this paper is to develop a novel argumentative strategy to address the dilemma....