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T he issue of social has been subjected to a great deal of analysis by both practitioners and academicians over a lengthy period of time. The degree of commitment to the debate, and the large number of authors that turn again and again to its theme, are significant evidence of both its endurability and its appeal. The very notion of corporate social responsibility is controversial, as can be seen from the other articles in this issue. Our goal in this article is to offer an approach to a managerially based understanding of social and the common good, to propose simple yet powerful questions that can be asked by managers and others in evaluating social responsibility, and to offer a process by which corporations and other organizations in society can raise up social for explicit consideration in decision making. This process and set of practical questions also includes cost aspects, but costs that go beyond the traditionally understood cost/benefit analysis approach.
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