Towards a Conceptual Framework of Corporate Citizenship

Authors

1 Professor of Accounting, Al-Zahra University

2 Ph.D. Student of Accounting at Alzahra University

Abstract

Corporate citizenship (CC) has emerged as a prominent term in the management literature dealing with the social role of corporations. This paper examines the concepts of corporate citizenship and integrates them into a comprehensive conceptual model deals. Two conventional views of corporate citizenship, are catalogued, a limited view and Consolidated view. In limited view, corporate citizenship means humanitarian strategy and in consolidated view, corporate citizenship means a compilation of the various aspects of the concept of corporate social responsibility. This article aims to define corporate citizenship in the best way that is more complete than existing concepts in the literature. Extensive look at corporate citizenship means taking the corporation as a citizen, with all its rights and obligations. Each individual citizen has three types of citizenship rights: civil, political and social rights, which are usually supplied by the government. Finally Corporate citizenship is the use of corporate power and resources in ways that benefit the city/region’s social, economic and environmental conditions’.

Keywords