The paper reviews two different CSR conceptualizations, one by Carroll (1979,1991) and one by Lantos (2001) arguing that Lantos' (2001) dichotomous conceptualization of discretionary responsibility into altruistic and strategic may be quite promising in the context of developing countries. The paper then presents the findings of an empirical study undertaken in the Lebanese context, illustrating the continued prevalence of altruistic CSR in developing countries. The differing dynamics of altruistic and strategic CSR are highlighted and implications drawn relating to the usefulness of a strategic CSR approach in the context of developing countries
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