Purpose – To develop a model that bridges the gap between CSR definitions and strategy and offers guidance to managers on how to connect socially committed organisations with the growing numbers of ethically aware consumers to simultaneously achieve economic and social objectives. Design/methodology/approach – This paper offers a critical evaluation of the theoretical foundations of corporate responsibility (CR) and proposes a new strategic approach to CR, which seeks to overcome the limitations of normative definitions. To address this perceived issue, the authors propose a new processual model of CR, which they refer to as the 3C-SR model. Findings – The 3C-SR model can offer practical guidelines to managers on how to connect with the growing numbers of ethically aware consumers to simultaneously achieve economic and social objectives. It is argued that many of the redefinitions of CR for a contemporary audience are normative exhortations (“calls to arms”) that fail to provide managers with the conceptual resources to move from “ought” to “how”. Originality/value – The 3C-SR model offers a novel approach to CR in so far as it addresses strategy, operations and markets in a single framework.
