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This concise supplement is designed to allow strategy faculty to bring ideas about how to define CSR into a strategy class and debate them.

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Defining CSR is not merely a descriptive exercise. It is not as simple as attaching a linguistic label to a particular business practice, as is the case with many other concepts in strategic management. It is a normative exercise in the sense that defining CSR requires enumerating what businesses should be responsible for in society. Taken far enough, defining CSR is also a political or ideological exercise that describes how a society´s political economy should be structured, bounded, and ultimately, controlled. Given its nature, it is not surprising that there is little agreement on the specifics. The Beal supplement is designed to allow strategy faculty to bring these ideas into a strategy class and debate them.

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Preface
Introduction
1. What is CSR?
2. Three Foundational Assumptions
3. CSR and Value Creation
4. The CSR Debate
5. The Future of CSR
References

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Beal, Brent D.<p><strong>Dr. Brent D. Beal</strong> teaches Strategic Management in the College of Business and Technology at University of Texas at Tyler.  Dr. Beal conducts research on corporate social responsibility (CSR), strategic management, value creation, and economic markets.  He is particularly interested in the interplay between business and society and in the norms, narratives, and institutions that govern this interaction.<br />Dr. Beal has published research articles in the<em> Journal of Philosophical Economics, The Academy of Management Journal, Journal of Management, Business Horizons, Journal of Managerial Issues, and the Case Research Journal.<br /></em></p>

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