Based on a stakeholder‐oriented conceptualization of corporate social responsibility (CSR), this paper offers a multi‐dimensional, dynamic perspective which integrates moral, cultural and strategic aspects of the CSR development process, together with its organizational implications. Therefore, the authors link existing stage models of CSR development with stakeholder culture and social responsiveness continuums and provide a consolidative model which highlights a seven‐stage development process towards CSR, articulated around three cultural phases (i.e. CSR reluctance, CSR grasp and CSR embedment). In a context in which literature on CSR development and implementation tends to be overly segmented, this consolidative model integrates organizational values and culture together with management processes and operations. In its emphasis on the importance of the organizational context and characteristics in analyses of organizations' CSR development, the proposed consolidative model offers novel research perspectives and highlights the relevance of adopting a phase‐dependent approach.
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